42 C.F.R. § 54a.14 Determination of nonprofit status.
Title 42 - Public Health
The nonprofit status of any SAMHSA applicant can be determined by any of the following: (a) Reference to the organization's listing in the Internal Revenue Service's (IRS) most recent list of tax-exempt organizations described in section 501(c)(3) of the IRS code. (b) A copy of a currently valid IRS Tax exemption certificate. (c) A statement from a State taxing body, State Attorney General, or other appropriate State official certifying that the applicant organization has a nonprofit status and that none of its net earnings accrue to any private shareholder or individuals. (d) A certified copy of the organization's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the organization. (e) Any of the above proof for a State or national parent organization and a statement signed by the parent organization that the applicant organization is a local nonprofit affiliate.
Title 42: Public Health
PART 54a—CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS RECEIVING DISCRETIONARY FUNDING UNDER TITLE V OF THE PUBLIC HEALTH SERVICE ACT, 42 U.S.C. 290aa, ET SEQ., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES
§ 54a.14 Determination of nonprofit status.
