GroundRules
41 CFR 102-37.320: -37.320 Conditional eligibility of not-for-profit organizations pending tax-exempt status.
Where this section sits in the code
- Title 41—Public Contracts and Property Management
- Subtitle C—Federal Property Management Regulations System
- CHAPTER 102—FEDERAL MANAGEMENT REGULATION
- SUBCHAPTER B—PERSONAL PROPERTY
- PART 102-37—DONATION OF SURPLUS PERSONAL PROPERTY
- Subpart E—Donations to Public Agencies, SEAs, and Eligible Nonprofit Organizations
Under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.
Collected 2026-08-27T02:26:05Z. Source file · JSON