CFR > Title 34 - Education > SUBTITLE A—Office of the Secretary, Department of Education > PART 75—DIRECT GRANT PROGRAMS > SUBPART A—General (§75.1 to §75.62) > 75.51—How to prove nonprofit status.

75.51—How to prove nonprofit status.

(a) Under some programs, an applicant must show that it is a nonprofit organization. (See the definition of nonprofit in 34 CFR 77.1.)
(b) An applicant may show that it is a nonprofit organization by any of the following means:
(1) 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;
(2) A statement from a State taxing body or the State attorney general certifying that:
(i) The organization is a nonprofit organization operating within the State; and
(ii) No part of its net earnings may lawfully benefit any private shareholder or individual;
(3) A certified copy of the applicant's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the applicant; or
(4) 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.

Code of Federal Regulations

(Authority: 20 U.S.C. 1221e-3 and 3474 )