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Notes

§102-37.320. Conditional eligibility of not-for-profit organizations pending tax-exempt status.

41 C.F.R. § 102-37.320

Under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.
Notes, amendments, and revision history

Authority

Authority: 40 U.S.C. 549 and 121(c).

Source

Source: 90 FR 58444, Dec. 16, 2025, unless otherwise noted.