Affidavit Chart

What the affidavit asks for Why the information is necessary
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.
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.