Local Charity Eligibility

Bonafide chapters or affiliates of a larger organization that are not separately incorporated are permitted to submit the parent organization's audited financial statements, to the extent required, and 26 U.S.C. 501(c)(3) tax exemption letter, but must provide its own pro forma IRS Form 990 for CFC purposes. In order to use the parent organization's tax exemption letter and audited financial statements (if required), the local organization must provide a certification signed by either the Chief Executive Officer (CEO) or CEO-equivalent of the parent organization verifying the physical address of the subordinate organization named in the application; and stating that the local charitable organization operates as a bonafide chapter or affiliate in good standing of the parent organization and is covered by the national organization's 501(c)(3) tax-exemption, IRS Form 990, and audited financial statements. A copy of the parent organization's 501(c)(3) letter must accompany the CEO's certification.