06: IRS Letter of Determination

Confirming
Reconfirming

The IRS determination letter provides evidence that the community foundation is recognized by the IRS as tax-exempt under IRS Code section 501(c)(3) and is organized and operated exclusively for charitable purposes. In addition, the determination letter will show that the community foundation is recognized by the IRS as a publicly supported charity under sections 509(a)(1) and 170(b)(1)(A)(vi).

Key Elements 
  1. The organization is recognized as tax-exempt under section 501(c)(3).
  2. The organization is not a private foundation because it satisfies the public support test under section 509(a)(1) and section 170(b)(1)(A)(vi).
  3. The correct name for the organization is provided or a legally documented change of name is provided.
  4. The letter must be either a permanent ruling or an advance ruling letter for which the initial determination period has not expired before June 9, 2008.

Material Changes

No changes need to be submitted. Staff will verify status using GuideStar Charity Check or another service. If you have had material changes, you will need to resubmit any documentation related to material changes. Review all key elements for this requirement by clicking the "confirming" toggle in the upper left corner of this page.

Core Materials 

Required Documents

No documents required for reconfirmation.

Suggested Documents

  • IRS determination letter
Related Standards 

II. Mission, Structure and Governance

II.B    A community foundation is recognized by the Internal Revenue Service (IRS) as tax-exempt under Internal Revenue Code Section 501(c)(3) and organized and operated exclusively for charitable purposes.