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IRS Foundation Code: FNDNCD (Tips and Tricks)


This field is from the IRS Form 1023 Application for Recognition of Exemption, and is used to specify the statutory reason why an organization qualifies as a 501(c)(3) public charity or private foundation.

Since the explanations are long and cannot be abbreviated sufficiently, this note provides the full description of each category:

IRS DESCRIPTIONS

00 All organizations except 501(c)(3)

02 Private operating foundation exempt from paying excise taxes or investment income

03 Private operating foundation (other)

04 Private non-operating foundation

09 Suspense

10 Church

11 School

12 Hospital or medical research organization

13 Organization which operates for benefit of college or university and is owned or operated by a governmental unit

14 Governmental unit

15 Organization which receives a substantial part of its support from a governmental unit or the general public

16 Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes.

17 Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above.

18 Organization organized and operated to test for public safety

NCCS ABBREVIATED DESCRIPTIONS

00 All orgs except 501(c)(3)

02 Private operating foundation exempt from paying excise taxes or invest. income

03 Private operating foundation (other)

04 Private non-operating foundation

09 Suspense

10 Church

11 School

12 Hospital or medical research org

13 Operates for benefit of college/ univ. & owned or operated by governmental unit

14 Governmental unit

15 Receives substantial part of support from governmental unit or general public

16 Normally receives < 1/3 support from gross invest. & unrel. bus. inc. & >1/3 support from contribs, fees & gross receipts rel. to exempt purposes

17 Operated solely for benefit of & in conjunction with orgs in 10-16 above

18 Organized & operated to test for public safety


Added 04/21/2006 by tpollak, Modified 05/25/2006 by jauer

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