---
kind: "section"
citation: "41 C.F.R. § 102-37.320"
title: "41"
number: "102-37.320"
heading: "Conditional eligibility of not-for-profit organizations pending tax-exempt status."
url: "https://uscodex.org/cfr/41/102-37.320"
---

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


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](/cfr/41/501.md) of the Internal Revenue Code.


## Notes

### Authority

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

### Source

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