Art Beat

Among Non-profits Organization’s Specific Tax categories, C3a Is One

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This organization is a United States unincorporated association, trust, corporation, or other kinds of organization, mainly exempt from federal income tax. The tax exemptions are applied too generally operated entities and organized exclusively for literary, scientific, charitable, educational, and religious purposes. Usually for public safety testing to foster international or national competition of amateur sports or for the cruelty to children, animals, or women prevention. C3a exemptions also apply for a non-incorporated community fund, chest, cooperating foundation, or association that is operated and organized exclusively for those purposes.


  • Public charity- The IRS identifies it as not a private foundation. Generally, it receives an income’s substantial part indirectly or directly from the general public or Government.
  • Private foundation is sometimes referred to as a non-operating foundation and receives most of its income from endowments and investments. This income is used to make other organizations’ grants rather than directly disbursed for charitable activities.

Obtaining status 

  • The change requirements of tax-exempt status obtaining is that the organization is particularly limited in powers to purposes classified as tax-exempt purposes by the IRS.
  • This limiting of the power is vital to obtaining tax-exempt status along with the IRS and further on the state level.


Due to tax deductions linked with donations, the loss of its status can be highly challenging in case of fatal to a continued operation of the charity. Because many corporate and foundations matching funds fail to grant funds to a charity of such status.