Please refer to the following definitions when indicating your U.S. tax status on your LOI form.
170(c)(1) Government Unit
Your organization is a possession of the United States, a political subdivision of the foregoing (e.g., a local government), the United States or the District of Columbia.
501(c)(3) Private Operating Foundation
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a private operating foundation under sections 4942(j)(3) and 509(a) because it devotes most of its resources to the active conduct of its exempt activities (as opposed to simply making grants).
501(c)(3) Public Charity
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a publicly supported organization under section 509(a)(1), 509(a)(2), or 509(a)(3).
501(c)(3) Private Foundation
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under section 501(c)(3). The organization is further defined as a private foundation (non-operating) under section 509(a), or a private foundation operating under sections 509(a) and 4942(j)(3).
501(c)(4) Social Welfare Organization
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under a subsection of section 501(c) other than section 501(c)(3).
501(c)(6) Business League
Your organization has a determination letter from the United States Internal Revenue Service that designates the organization as exempt from federal income tax under a subsection of section 501(c) other than section 501(c)(3).
International Organization by Executive Order
Your organization is designated as a public international organization entitled to certain privileges, exemptions, and immunities under the International Organizations Immunities Act.
For-Profit Organization
Your organization is a sole-proprietorship, partnership, limited liability company, corporation, or other entity operating as a for-profit entity within or outside the United States.
Foreign Government
Your organization is a political subdivision, agency or instrumentality of a foreign national, state or local government (e.g., foreign public university, foreign ministry of health or education).
Foreign Organization
Your organization is designated as a charitable organization under the laws of your country.