Yes, grants are made only to organizations and institutions exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended and that have completed three full years of operation from the date of receipt of its tax exemption determination letter from the Internal Revenue Service. An organization’s IRS exemption determination letter must clearly state its 501(c)(3) status and its 509(a) status and must be dated no more than 10 years previous to the date of the application.
