[Amps] WinLink

[William O'Hara]

> "It has to be a 501(c)3 to receive the "full"
> deduction.  Other entities do not have the
> same rules."

> There are many other deductible 501(c) organizations than 501(c)3.  A
> university would be another example.  Harvard is not 501(c)(3), but a
> donation is deductible.
>
> Enough, sorry for the sidetrack.  My experience with many ham clubs is
that
> someone down the line sends in a few dollars to the state corporation
> division to become a non-profit and they assume that they are not only
> charitable but do not have to file tax returns on income.

I think that this is very important to distinguish.
Such organizations generally fall under the rules
for charitable organizations in their states of
incorporation.  The agency or constitutional officer
responsible for enforcement of a charitable organization
must handle enforcement regarding all of these
items.

IRS Filing requirements is based on threshold
requirements.  In many cases nothing might be
required.

State requirements are different from state to state.

You get your status from the IRS and not your
state government.

I was talking about the charitable contribution from
the donor.  The recipient should be a 501(c)3.

You picked a bad example as I am totally unfamiliar
with the different entities involved with Harvard
University.

An overwhelming majority of your universities and
colleges are 501(c)3.  Hospitals are 501(c)3.
Doctor Groups are 501(c)3.

Bill