I work for a non-profit education foundation that awards grants to synagogues (primarily) and some religious schools for family education programs. Do the grantees have to renew their 501(c)(3) certification or is it a one time thing?
Organizations which receive a recognition of charitable exemption do not now have to renew their registration. (Under proposals floated by the Senate Finance Committee, charities might have to renew every five years.) Charities which get an advance ruling that they are classified as public charities, rather than private foundations, must get a new letter confirming that they qualify for public charity status after the first several years. Churches, including synagogues and certain other religious organizations, are not required to obtain a recognition of exemption and can still qualify as 501(c)(3).