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FAQ’s for Charitable Organizations - Qualifying as a Charitable Organization
For a list of Qualifying Charitable Organizations click here.
A qualifying charitable organization is a charitable organization that is exempt from federal
income taxes under Section 501(c)(3) of the Internal Revenue Code or is a designated
community action agency that receives community services block grant program monies
pursuant to 42 United States Code Section 9901. Further, the organization must spend at least
fifty percent of its budget on services to Arizona residents who receive Temporary Assistance
for Needy Families (TANF) benefits or to Arizona resident low-income households or to
chronically ill or physically disabled children who are Arizona residents.
Services is defined as cash assistance, medical care, child care, food, clothing, shelter, job
placement and job training services or any other assistance that is reasonably necessary to
meet immediate basic needs and that is provided and used in this state.
Low income residents are persons whose household income is less than one hundred fifty
percent of the federal poverty level.
Chronically ill or physically disabled children means children who are under twenty-one years of
age and whose primary diagnosis is a severe physical condition which may require ongoing,
medical or surgical intervention.
A charitable organization must submit written certification on a prescribed application form to
the Department of Revenue along with other information and documents. To view the form
and detailed instructions, click here.
The charitable organization must:1) be a charitable organization that is exempt from federal income taxes under Section
501(c)(3) of the Internal Revenue Code or is a designated community action agency that
receives community services block grant program monies pursuant to 42 United States Code
Section 9901.
2) spend at least fifty percent of its budget on services to Arizona residents who receive
Temporary Assistance for Needy Families (TANF) benefits or to Arizona resident low-income
households or to chronically ill or physically disabled children who are Arizona residents.
“Services” means cash assistance, medical care, child care, food, clothing, shelter, job
placement and job training services or any other assistance that is reasonably necessary to
meet immediate basic needs and that is provided and used in this state.
3) provide financial data indicating the organization’s budget for the prior operating year and
the amount of our budget spent on services to residents of Arizona who either receive
Temporary Assistance of Needy Families (TANF) benefits, are low income residents of Arizona
or are chronically ill or physically disabled children and
4) state that the organization plans to continue spending at least fifty percent of the budget in
the future on services to residents of Arizona who receive Temporary Assistance of Needy
Families (TANF) benefits, are low income residents of Arizona or are chronically ill or physically
disabled children.The organization must also notify the Department of any changes that may affect its
qualifications. The certification or change letters should be mailed to:
Arizona Department of Revenue
Office of Economic Research and Analysis
1600 W. Monroe
Phoenix, AZ 85007
Yes, the department will send a qualifying charitable organization certificate to the charitable organization.
Yes, all current qualified charitable organizations must recertify with the department under the
criteria of the new law. Those who do not recertify will no longer qualify as a qualifying
charitable organization and will be removed from the department’s published website list as of
December 31, 2009.
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