Can non-501(c)(3) organizations get foundation grants?
Grantmakers typically fund organizations that qualify for public charity status under Section 501(c)(3) of the Internal Revenue Code. These are organizations whose purposes are charitable, educational, scientific, religious, literary, or cultural.
Other types of exempt organizations also exist, like social welfare organizations, trade associations, social clubs, and others. In rare instances, some foundations may give grants to these types of organizations if the funds will be used for a charitable purpose.
In such cases, the foundation must demonstrate expenditure responsibility to the IRS, a process in which the foundation must file several reports certifying that the funds were spent solely for charitable purposes as described in the grant proposal. Due to these additional requirements, many foundations will not make expenditure responsibility grants.
We do not know of any list of grantmakers that support organizations without 501(c)(3) status. If you still wish to seek foundation prospects, please consult the resources in our Knowledge Base article, How do I find foundation grants for my nonprofit?
Another approach is fiscal sponsorship, a formal arrangement in which a 501(c)(3) public charity sponsors a project that may lack exempt status. This enables the project to seek grants and solicit tax-deductible donations under your sponsor's exempt status. Please see our fiscal sponsorship article to learn more about this topic.
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Staff-recommended websites
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IRS
Types of Tax-Exempt Organizations
Provides information on the more common types of 501(c) tax-exempt organizations, including social clubs, fraternal societies, social welfare organizations, veterans organizations, and others.
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IRS
*Other Tax-Exempt Organizations
Lists the less common types of tax-exempt organizations.
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Alliance for Justice
Fundraising for a 501(c)(4) Organization
This guide explains the differences between fundraising for 501(c)(3) and 501(c)(4) nonprofits and offers suggested strategies for raising funds for a 501(c)(4) organization.
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Types of Tax-Exempt Organizations
The Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations offers a "Tax-Exempt Organization Reference Chart".
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IRS
Publication 557: Tax-Exempt Status for Your Organization
Discusses rules and procedures for organizations seeking recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (IRC). Also describes which types of organizations are eligible for tax-exempt status and how to calculate public support. [PDF]