§ 102-37.320 Conditional eligibility of not-for-profit organizations pending tax-exempt status.
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Title 41 CFR: Public Contracts and Property Management › Chapter 102: FEDERAL MANAGEMENT REGULATION › Part 102-37: 37—DONATION OF SURPLUS PERSONAL PROPERTY › Subpart E: Donations to Public Agencies, SEAs, and Eligible Nonprofit Organizations › § 102-37.320: § 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.
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