| The purposes for which the grantee was organized. |
To determine whether the grantee is organized exclusively for purposes within the scope of Section 501(c)(3). |
| A description of the grantee’s past, current and future activities and operations. |
To determine whether the grantee is operated primarily for Section 501(c)(3) purposes. |
| A copy of the grantee’s organizational and governing documents. |
To determine whether the grantee is organized exclusively for Section 501(c)(3) purposes. |
| A list of the grantee’s current officers, directors and trustees. |
To meet the requirements of preferred written advice under Rev. Proc. 2017-53. |
| A statement that none of the grantee’s income and assets confer an improper private benefit. |
To determine that the grantee complies with Section 501(c)(3)’s prohibition against private benefit. |
| A statement that no person has a proprietary interest in the income or assets of the grantee. |
To determine that the grantee complies with Section 501(c)(3)’s ban on private inurement. |
| A statement that the grantee is not engaged, beyond an insubstantial amount, in activities that further non-exempt purposes or in influencing legislation. |
To determine that the grantee complies with the operational test and other limitations on activities set forth in Section 501(c)(3). |
| A statement that the grantee does not engage in candidate campaign activity. |
To determine that the grantee complies with the ban on candidate campaign activity set forth in Section 501(c)(3). |
| Whether the grantee is controlled by another organization and, if so, what organization. |
To determine whether the grantee is controlled by a for-profit entity (which can lead to stricter scrutiny by the IRS) or is controlled by the American grantor charity (which may result in stricter requirements under Rev. Proc. 2017-53). |
| A statement of what type of publicly supported charity the grantee is: a school, a hospital, a church, or an organization satisfying one of the public support tests. |
To determine what public charity standard to apply: the statutory and regulatory tests for school, hospital, or church status, or the mathematical public support tests of Sections 170(b)(1)(A)(vi) or 509(a)(2). |
| If the grantee is a school, whether it is operated pursuant to a racially nondiscriminatory policy as to students. |
To determine whether the grantee meets the requirements imposed by various Revenue Procedures on domestic organizations seeking public charity status as educational institutions. |
| If the grantee claims to meet a public support test, a Public Support Schedule for the five most recently completed fiscal years. |
To determine whether the foreign charity satisfies one of the public support tests:
- One-third of the charity’s total support consists of includible public support, or
- At least 10% of the charity’s total support consists of includible public support, and the facts and circumstances indicate that the charity is operated to generate public support, or
- The charity derives at least 1/3 of its total support from includible public support (both donations and income from performing its exempt functions) and not more than 1/3 of its total support from investment income.
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| A copy of the relevant statutory law and provision in the grantee’s governing instruments controlling the distribution of the grantee’s assets upon dissolution. |
To determine whether the grantee meets the requirements of Section 501(c)(3) regarding the distribution of assets upon dissolution. |
