C.F.R. » Title 41 » CHAPTER 102—FEDERAL MANAGEMENT REGULATION › SUBCHAPTER B—PERSONAL PROPERTY › PART 102-37—DONATION OF SURPLUS PERSONAL PROPERTY › Subpart E—Donations to Public Agencies, SEAs, and Eligible Nonprofit Organizations

41 C.F.R. § 102-37.320

Conditional eligibility of not-for-profit organizations pending tax-exempt status

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Under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.