§75.51. How to prove nonprofit status.
34 C.F.R. § 75.51
Under some programs, an applicant must show that it is a nonprofit organization.
An applicant may show that it is a nonprofit organization by any of the following means:
Proof that the Internal Revenue Service currently recognizes the applicant as an organization to which contributions are tax deductible under section 501(c)(3) of the Internal Revenue Code;
A statement from a State taxing body or the State attorney general certifying that—
The organization is a nonprofit organization operating within the State; and
No part of its net earnings may lawfully benefit any private shareholder or individual;
A certified copy of the applicant's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the applicant; or
Any item described in paragraphs (b)(1) through (3) of this section if that item applies to a State or national parent organization, together with a statement by the State or parent organization that the applicant is a local nonprofit affiliate.
Notes, amendments, and revision history
Amendments
[45 FR 22497, Apr. 3, 1980, as amended at 85 FR 82126, Dec. 17, 2020; 89 FR 15702, Mar. 4, 2024; 89 FR 70320, Aug. 29, 2024]
Authority
Authority: 20 U.S.C. 1221e-3 and 3474, unless otherwise noted. Section 75.263 also issued under 2 CFR 200.308(e)(1). Section 75.617 also issued under 31 U.S.C. 3504, 3505. Section 75.740 also issued under 20 U.S.C. 1232g and 1232h.
Source
Source: 45 FR 22497, Apr. 3, 1980, unless otherwise noted. Redesignated at 45 FR 77368, Nov. 21, 1980.
Amendments
[45 FR 22497, Apr. 3, 1980, as amended at 85 FR 82126, Dec. 17, 2020; 89 FR 15702, Mar. 4, 2024; 89 FR 70320, Aug. 29, 2024]