Legal Form
Which paragraph of the Internal Revenue Code an organisation sits under decides what it may say, whether a donor may deduct a gift to it, and which return it files. Six entries, one instrument each.
Plate · Legal FormThe classification letter is the document every funder, bank and state registry asks to see first.
Entries in this section
- 501(c)(3)
No campaign intervention at all; lobbying limited; assets locked to a charitable purpose.
- 501(c)(4)
Social welfare as the primary purpose, no donor deduction, and no ceiling on lobbying.
- 501(c)(6)
A common business interest among members, and dues that may be only partly deductible to them.
- Private foundation
An annual payout, excise tax on investment income, and the 990-PF whatever the size.
- Fiscal sponsorship
The sponsor holds the funds and carries the legal responsibility for how they are spent.
- The public support test
Support measured as a fraction over a rolling window and reported on Schedule A.