34 C.F.R. § 75.51

How to prove nonprofit status

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

(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.

[45 FR 22497, Apr. 3, 1980, as amended at 85 FR 82126, Dec. 17, 2020; 89 FR 15702, Mar. 4, 2024; 89 FR 70320, Aug. 29, 2024]
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Grand Canyon Univ. v. Miguel Cardona (9th Cir. 2022).
Grand Canyon Univ. v. Miguel Cardona (9th Cir. 2022). “See 34 C.F.R. § 75.51 (b)(1). But these regulations apply only “to 1 Congress also allocated funds to IHEs under HEA § 102(c)—a classification not relevant here.”
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