---
kind: "section"
citation: "42 C.F.R. § 54a.14"
title: "42"
number: "54a.14"
heading: "Determination of nonprofit status."
url: "https://uscodex.org/cfr/42/54a.14"
---

# §54a.14. Determination of nonprofit status.


The nonprofit status of any SAMHSA applicant can be determined by any of the following:

- (a) Reference to the organization's listing in the Internal Revenue Service's (IRS) most recent list of tax-exempt organizations described in [section 501(c)(3)](/cfr/42/501.md?p=c-3) of the IRS code.
- (b) **A copy of a currently valid IRS Tax exemption certificate.**
- (c) A statement from a State taxing body, State Attorney General, or other appropriate State official certifying that the applicant organization has a nonprofit status and that none of its net earnings accrue to any private shareholder or individuals.
- (d) A certified copy of the organization's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the organization.
- (e) Any of the above proof for a State or national parent organization and a statement signed by the parent organization that the applicant organization is a local nonprofit affiliate.

## Notes

### Authority

Authority: 42 U.S.C. 300x-65, and 42 U.S.C. 290kk, et seq., 42 U.S.C. 290aa, et seq.

### Source

Source: 68 FR 56446, Sept. 30, 2003, unless otherwise noted.