How do IRS criteria for recognizing credit counseling organizations as exempt differ from the certification requirements under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005? The laws have different statutory requirements and are administered by different agencies. The Bankruptcy Act does not require an organization to be exempt under section 501(c)(3) to qualify as a nonprofit budget and credit counseling agency. Likewise, bankruptcy certification is not a requirement for tax exemption. The Bankruptcy Act certification requirements are available on the U.S. Department of Justice’s website.