Code

None

A public charity with a 50 percent deductibility limitation.

1

Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also included as having contributions deductible, even though they are not separately listed.

2

A fraternal organization contributions to which are deductible by an individual but only if they are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.

3

A private operating foundation with a 50 percent deductibility limitation.

4

A private foundation, generally with a 30 percent deductibility limitation.

5

A charitable organization whose status as a public charity (rather than a private foundation) has not been determined. Most of these organizations have not sought formal recognition as public charities, even though many of them, such as churches or P.T.A.'s, may qualify as public charities. This code also includes some organizations that have formally claimed public charity status but that status has not yet been determined to be correct by the Internal Revenue Service.

6

An organization described in section 170(c) of the Code other than a charity.

7

An organization to which contributions are deductible if made for the use of a governmental unit.  These have a 50 percent deductibility limitation.

8

A foreign-addressed organization.