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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle C - Federal Property Management Regulations System |
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Chapter 102 - Federal Management Regulation |
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SubChapter B - Personal Property |
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Part 102-37 - Donation of Surplus Personal Property |
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Subpart E - Donations to Public Agencies, Service Educational Activities (SEAs), and Eligible Nonprofit Organizations |
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Conditional Eligibility |
§ 102-37.425 - May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status is pending?
Latest version.
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§ 102-37.425 May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status is pending?
No, 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.