What nonprofits are eligible to receive donations?
Nonprofits must be 501(c)(3) public charities, organizations with 501(c)(3) fiscal sponsors, or other eligible charitable entities that the IRS allows Donor Advised Funds (DAFs) like the Grapevine Giving Foundation to support. These include public schools, churches, and federal tribes. Review the full list of eligible organizations below.
Eligible Organizations:
- 501(c)(3) Public Charities
- 501(c)(3) Private Operating Foundations (POFs)
Ineligible 501(c)(3) Types:
- Private Non-Operating Foundations (PFs)
- Lodges
- Type III Supporting Organizations (e.g. SONFI, SOs, SOUNKs, etc.)
Potentially Eligible 501(c)(3) Types (May Require Additional Verification):
- Group
- Type 1 and Type II Supporting Organizations (e.g. SOs, SOUNKs, etc)
Other Eligible Organizations:
- Federally Recognized Indian Tribes and their Political Subdivisions (IRC § 7871): Eligible for tax-deductible contributions.
- Federally Recognized Urban Indian Organizations: (Keep if applicable)
- 501(c)(3) Public Charities Created By or Affiliated With Indian Tribal Governments:
- U.S. Public Schools and School Districts (501(c)(3) Public Charities)
- U.S. Governmental Entities or Affiliated Organizations with 501(c)(3) Status:
Important Note Regarding Eligibility: Please note that the eligibility of an organization for funding can be subject to specific circumstances and our Donor Advised Fund guidelines. We may require additional documentation to verify an organization's status and ensure compliance with these guidelines. While we are committed to supporting eligible organizations, the determination process may require review and is not always immediately clear.
Additional Eligibility Criteria:
- Must be included in the IRS Pub78 list of nonprofits in good standing with the IRS.
- Must not be listed in the Southern Poverty Law Center’s hate list.
Documentation Requirements:
For organizations that may require additional verification, we would need a copy of the following documentations:
- IRS Determination Letter
- For Group Exemptions:
- IRS determination letter of the parent organization
- Completed W-9 of the child organization (proof of EIN ownership)
- Official list/directory of organizations under the parent’s Group exemption, or
- Acknowledgement letter from the parent organization certifying the child organization’s coverage under the Group exemption
- For Fiscal Sponsorships:
- IRS determination letter of the sponsoring organization (must be a 501(c)(3) Public Charity)
- Signed fiscal sponsorship agreement between the sponsored and sponsoring organization
- Note: By default, Grapevine Giving Foundation disburses funds to the sponsoring organization, which is then responsible for directing the funds to the sponsored organization.
- For Group Exemptions:
- Reinstatement Letter: If 501(c)(3) status has been revoked, a reinstatement letter from the IRS or an updated IRS determination letter is required dated after the revocation date.
Please note: Eligibility can vary depending on specific circumstances, and additional documentation may be required. Grapevine Giving Foundation will not make distributions from its donor-advised funds to any natural persons. Donors will not be allowed to recommend grants to individuals for travel, study, or other similar purposes, nor will they be allowed to recommend grants for employer-sponsored disaster relief funds.
Pledges and Benefits - No distribution from any advised fund shall be made (a) to satisfy a written pledge or legal obligation of the donor or any other person, (b) in return for any benefit or privilege (such as gifts or tickets to events) to the donor or any other person, (c) to any private foundation, or (d) in an amount less than $100 (or such other dollar amount specified from time to time by the Grapevine Giving Foundation).