[Code of Federal Regulations]

[Title 34, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 34CFR75.51]



[Page 133]

 

                           TITLE 34--EDUCATION

 

PART 75_DIRECT GRANT PROGRAMS--Table of Contents

 

                            Subpart A_General

 

Sec.  75.51  How to prove nonprofit status.



    (a) Under some programs, an applicant must show that it is a 

nonprofit organization. (See the definition of nonprofit in 34 CFR 

77.1.)

    (b) An applicant may show that it is a nonprofit organization by any 

of the following means:

    (1) Proof that the Internal Revenue Service currently recognizes the 

applicant as an organization to which contributions are tax deductible 

under section 501(c)(3) of the Internal Revenue Code;

    (2) A statement from a State taxing body or the State attorney 

general certifying that:

    (i) The organization is a nonprofit organization operating within 

the State; and

    (ii) No part of its net earnings may lawfully benefit any private 

shareholder or individual;

    (3) A certified copy of the applicant's certificate of incorporation 

or similar document if it clearly establishes the nonprofit status of 

the applicant; or

    (4) Any item described in paragraphs (b) (1) through (3) of this 

section if that item applies to a State or national parent organization, 

together with a statement by the State or parent organization that the 

applicant is a local nonprofit affiliate.



(Authority: 20 U.S.C. 1221e-3 and 3474)