Monday, November 28, 2005

Disaster Relief FAQ # A-3 from IRS

Disaster Relief FAQ # A-3: "What is meant by charitable class?

A charitable class is a group of individuals that may properly receive assistance from a charitable organization. A charitable class must be either large enough or sufficiently indefinite that the community as a whole, rather than a pre-selected group of people, is benefited when a charity provides assistance. For example, a charitable class could consist of all individuals located in a city, county, or state. This charitable class is large and benefits to it benefit the entire geographic community."

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