{"data":{"id":"us/42-cfr-54a.14","jurisdiction":"us","citation":"42 CFR 54a.14","heading":"a.14 Determination of nonprofit status.","body":"The nonprofit status of any SAMHSA applicant can be determined by any of the following:\n(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.\n(b) A copy of a currently valid IRS Tax exemption certificate.\n(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.\n(d) A certified copy of the organization's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the organization.\n(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.","path":["Title 42—Public Health","CHAPTER I—PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES","SUBCHAPTER D—GRANTS","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-42.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:11Z","sha256":"51a04956bd687df3b32cdb8f8e84151d83f7e41088c2e14bf1a0df19b67c00ed","source_id":"us-cfr","stale":true,"prev":"us/42-cfr-54a.13","next":"us/42-cfr-appendix-to-part-54a"},"notice":"GroundRules: Original legal text. Not legal advice."}