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Does school group need exempt status?

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Does school group need exempt status?

Does our volunteer school group need to have 501(c)(3) status to raise funds for the activities we do for the children? I've been treasurer for 4 years and I was told that we need to do this. Is it true? We have an Employer Identification Number - isn't that enough?

No.  An EIN is not sufficient.  It is not a statement of tax-exempt status.  People can always give to your organization without regard to status, but in order to claim a charitable contribution deduction, a donor must make the gift to a 501(c)(3) organization or a governmental entity.  If the gifts are given to a public or 501(c)(3) private school, the donors could claim the deduction. If you are a separate organization (not just a committee of the school) and the gifts are given to your organization, you must have your own (c)(3) status in order for the donors to claim the deduction.

Wednesday, May 11, 2005

Comments

I am curious to know if this volunteer school group has its own EIN, or if it uses the school's.  In most cases, unless it is a booster club or seperate foundation operating for the benefit of the club/school, the groups generally share the school's EIN and therefore are considered a governmental entity. Contributions would then be considered tax deductible, assuming you provide donors the proper acknowledgement of their contribution. --B.R. via e-mail

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