"It has to be a 501(c)3 to receive the "full"
deduction. Other entities do not have the
same rules."
This is incorrect. IRC 501(c) sets forth a number of different
organizations that receive the "full" deduction. That is why I generalized
and specified 501(c) in some cases rather than 501(c)(3). I did not go into
detail, because it is complex. But, since this is a learning forum:
"501(a) Exemption from taxation
An organization described in subsection (c) or (d) or section 401 (a) shall
be exempt from taxation under this subtitle unless such exemption is denied
under section 502 or 503.
(c) List of exempt organizations
The following organizations are referred to in subsection (a):"
501(c)(1) sets forth exempt organizations set up by Congress.
There are many other deductible 501(c) organizations than 501(c)3. A
university would be another example. Harvard is not 501(c)(3), but a
donation is deductible.
Enough, sorry for the sidetrack. My experience with many ham clubs is that
someone down the line sends in a few dollars to the state corporation
division to become a non-profit and they assume that they are not only
charitable but do not have to file tax returns on income.
73, Colin K7FM
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