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Helpful information and resources for a basic understanding of a 501(c)(3) nonprofit organization.
Section 501(c)(3) of the IRS Tax Code describes organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. Unless an exception applies, an organization must file Form 1023 or Form 1023-EZ (if eligible) to obtain recognition of exemption from federal income tax under section 501(c)(3). You can find information about eligibility to file Form 1023-EZ at IRS.gov.
If the IRS determines you meet the requirements for tax-exempt status under section 501(c)(3), they will send you a determination letter stating that you’re exempt under section 501(c)(3) and identifying your foundation classification. Additionally, you will be issued an EIN (Employer Identification Number). USA Football requires a valid EIN and a copy of your IRS determination letter or copy of your most recent IRS tax filing. The documentation must match your organization’s name.
IRS Resource: How To Get An EIN
IRS Resource: If you have an existing EIN, see When To Get A New EIN
IRS Resource: How To Obtain A Copy Of Your Organization’s Determination Letter
If your organization has an existing EIN, you can search the IRS database for the correct number.
IRS Resource: Tax Database Search Tips
If your tax-exempt status was automatically revoked for failure to file a return or notice 3 consecutive years, you must apply to have your tax-exempt status reinstated. You must complete and submit Form 1023, including Schedule E (or, if eligible, Form 1023-EZ), and pay the appropriate user fee. If your application is approved, your date of reinstatement will generally be the filing date of the application, unless you qualify for reinstatement of exemption retroactive to your date of automatic revocation.
See IRS Code Rev. Proc. 2014-11, 2014-03 I.R.B. 411 for details, including additional requirements for retroactive reinstatement.
IRS Resource: How to Have Your Tax Exempt Status Reinstated
USA Football does recognize state non-profits as well as federal 501c3 organizations. Please visit your state’s tax department website for specific information, as requirements vary. Like a 501c3 determination letter, you will receive documentation stating that you are registered as a non-profit with your state; you must provide this information during enrollment to be eligible for grants.
USA Football is also a non-profit organization and as such, we must maintain standards for funding purposes. We use the non-profit documentation and EIN information you provide during enrollment, as well as public non-profit information on the IRS.gov website, to verify current non-profit status. To be eligible for grants, it is your organization’s responsibility to provide correct non-profit information; if this information is found to be inaccurate, non-compliant, or outdated you will not be eligible for grants until corrected.