What Is a 170 C Organization?

What is a section 170(c) charity? It is an organization for which a taxpayer receives a charitable contribution deduction if a donation is made to the organization.
Section 170(c) charities include public charities and governmental entities.

What is a 509(a)(3) supporting organization? It is a charity supporting other exempt organizations, usually public charities.
A Type III supporting organization is functionally integrated or non-functionally integrated.

There are four main types of non-profit organizations: charitable, religious, educational, and social welfare organizations.

When writing a purpose for a non-profit, first identify the mission and goals of the organization.

Government entities are not generally subject to federal income tax.
100 percent of a contribution in exchange for the right to purchase tickets or seats is nondeductible.
An organization is a publicly supported charity if it meets one of two tests: It receives support from publicly supported organizations, governmental units, and/or the public.
A private foundation is created by a benefactor, while a public charity uses publicly-collected funds to support its initiatives.
Organizations in IRC 170(b)(1)(A)(vi) normally receive support from governmental units and/or the public.