StacksVerified U.S. regulatory reference

42 CFR §54a.14

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The nonprofit status of any SAMHSA applicant can be determined by any of the following:
  1. (a)Reference to the organization's listing in the Internal Revenue Service's (IRS) most recent list of tax-exempt organizations described in section 501(c)(3) of the IRS code.
  2. (b)A copy of a currently valid IRS Tax exemption certificate.
  3. (c)A statement from a State taxing body, State Attorney General, or other appropriate State official certifying that the applicant organization has a nonprofit status and that none of its net earnings accrue to any private shareholder or individuals.
  4. (d)A certified copy of the organization's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the organization.
  5. (e)Any of the above proof for a State or national parent organization and a statement signed by the parent organization that the applicant organization is a local nonprofit affiliate.