Eligibility determinations.

CFR · 2024-01-01 · US · Title 7

(a) (1) (2) (3) (i) Be currently operating another Federal program requiring tax-exempt status under the Internal Revenue Code (IRC), or (ii) Possess documentation from the Internal Revenue Service (IRS) recognizing tax-exempt status under the IRC, or (iii) If not in possession of such documentation, be automatically tax exempt as “organized or operated exclusively for religious purposes” under the IRC, or (iv) If not in possession of such documentation, but required to file an application under the IRC to obtain tax-exempt status, have made application for recognition of such status and be moving toward compliance with the requirements for recognition of tax-exempt status. If the IRS denies a participating organization's application for recognition of tax-exempt status, the organization must immediately notify the State agency or the eligible recipient agency, whichever is appropriate, of such denial, and that agency will terminate the organization's agreement and participation immediately upon receipt of such notification. If documentation of IRS recognition of tax-exempt status has not been obtained and forwarded to the appropriate agency within 180 days of the effective date of the organization's approval for participation in TEFAP, the State agency or eligible recipient agency must terminate the organization's participation until such time as recognition of tax-exempt status is actually obtained, except that the State agency or eligible recipient agency may grant a singl

official document · source cfr-2024 · id 7:§ 251.5