Section 75.51 - How to prove nonprofit status(a) Under some programs, an applicant must show that it is a nonprofit organization.(b) An applicant may show that it is a nonprofit organization by any of the following means: (1) Proof that the Internal Revenue Service currently recognizes the applicant as an organization to which contributions are tax deductible under section 501(c)(3) of the Internal Revenue Code;(2) A statement from a State taxing body or the State attorney general certifying that: (i) The organization is a nonprofit organization operating within the State; and(ii) No part of its net earnings may lawfully benefit any private shareholder or individual;(3) A certified copy of the applicant's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the applicant; or(4) Any item described in paragraphs (b)(1) through (3) of this section if that item applies to a State or national parent organization, together with a statement by the State or parent organization that the applicant is a local nonprofit affiliate.45 FR 22497, Apr. 3, 1980, as amended at 85 FR 82126 , Dec. 17, 2020; 89 FR 15702 , Mar. 4, 2024 85 FR 82126 , 1/19/2021; 89 FR 15702 , 4/3/2024; 89 FR 70320 , 9/30/2024