"You get your status from the IRS and not your
state government.
I was talking about the charitable contribution from
the donor. The recipient should be a 501(c)3."
Reply - you get your status as a non-profit from the state government. Your
status as a tax exempt and or charitable organization from the Internal
Revenue Code, as generally interpreted by the IRS.
Section 501(c) has 28 subsections. Although many charitable organizations
are 501(c)(3), they need not be to be a legal charitable deduction. In
fact, 501(c) is not the code section that authorizes deductions by
taxpayers. That section is 170(c). 170(c) specifies which organizations
are considered "tax deductible". 501(c)(3) organizations are one of those
listed. If you give your amplifier to a local high school, for example, it
is likely not a 501(c)(3) organization, yet it is proper to deduct the
value - because it is authorized under 170(c). If you donate your antenna
farm to a cemetary association, it is deductible, even though it is not a
501(c)(3) organization.
Colin K7FM
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