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ITG FAQ #6 Answer-Can a 501(c)(3) tribal entity accept food donations from a food bank that qualifies for the enhanced deduction by the donor?

If an Indian tribal government sets up a 501(c)(3) entity for the purpose of providing care to the ill, needy, or infants, can they then accept food donations from a food bank that qualifies for the enhanced deduction by the donor?

Yes. Tribes may set up an organization under IRC 501(c)(3).

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Page Last Reviewed or Updated: 14-Aug-2014