Does a nonprofit volunteer fire company need file for a 501(c) status of some kind to receive tax deductible contributions?Volunteer fire companies generally obtain recognition of exemption either as charities under Section 501(c)(3) of the Tax Code or as social welfare organizations under Section 501(c)(4). Ordinarily, only contributions to 501(c)(3) organizations would be deductible and contributions to 501(c)(4) organizations would not be deductible. But the IRS has made an exception in the case of nonprofit volunteer fire companies. It has ruled that contributions to nonprofit volunteer fire companies are deemed to be for the use of a political subdivision of a state for exclusively public purposes and are therefore fully deductible even when made to a (c)(4) organization. (Rev. Rul. 71-47.)
State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask
Charities that seek contributions nationally must typically register in 39 states and the District of Columbia before starting to solicit. Furthermore, for-profit fundraisers are also required to register and file their contracts and other documentation with many states. Since many states are increasing their enforcement efforts to ensure that charities and fundraisers are complying with initial and annual registration requirements, it's important that charities and fundraisers abide by these statutes.
Program materials include an extensive review of the statutes and their provisions, plus a copy of the Uniform Registration Statement for multi-state filings. Purchasers will receive an e-mail receipt that includes a link that will take them to the product download. The download is a pdf file. Learn More
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