1. LawStack
  2. Title 41 - Public Contracts and Property Management
  3. Subtitle C - FEDERAL PROPERTY MANAGEMENT REGULATIONS SYSTEM
  4. Chapter 102 - FEDERAL MANAGEMENT REGULATION
  5. Subchapter B - PERSONAL PROPERTY
  6. Part 102-37 - DONATION OF SURPLUS PERSONAL PROPERTY
  7. Subpart E - Donations to Public Agencies, Service Educational Activities (SEAs), and Eligible Nonprofit Organizations
  8. Topic - Conditional Eligibility
  9. 41 CFR § 102-37.425
41 CFR § 102-37.425
May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status is pending?
June 9, 2020
CFR

No, under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.

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§ 102-37.420 May a SASP grant conditional eligibility to applicants who would otherwise qualify as eligible donees, but have been unable to obtain approval, accreditation, or licensing because they are newly organized or their facilities are not yet constructed?
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§ 102-37.430 What property can a SASP make available to a donee with conditional eligibility?

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