Previous Section

Content Last Revised: 07/12/2004
---DISCLAIMER---

CFR  

Code of Federal Regulations Pertaining to U.S. Department of Labor

Down Arrow

Title 29  

Labor

 

Down Arrow

Chapter I  

Office of the Secretary of Labor

 

 

Down Arrow

Part 2  

General Regulations

 

 

 

Down Arrow

Subpart D  

Equal Treatment in Department of Labor Programs for Religious Organizations; Protection of Religious Liberty of Department of Labor Social Service Providers and Beneficiaries

29 CFR 2.36 - Status of nonprofit organizations

  • Section Number: 2.36
  • Section Name: Status of nonprofit organizations 
   (a) In general, DOL does not require that an organization, 
including a religious organization, obtain tax-exempt status under 
section 501(c)(3) of the Internal Revenue Code in order to be eligible 
for Federal financial assistance under DOL social service programs. 
Many such programs, however, do require an organization to be a 
``nonprofit organization'' in order to be eligible for such support. 
Individual solicitations that require organizations to have nonprofit 
status must specifically so indicate in the eligibility section of the 
solicitation. In addition, any solicitation for a program that requires 
an organization to maintain tax-exempt status must expressly state the 
statutory authority for requiring such status. For assistance with 
questions about a particular solicitation, applicants should contact 
the DOL program office that issued the solicitation.
    (b) Unless otherwise provided by statute, in DOL programs in which 
an applicant must show that it is a nonprofit organization, the 
applicant must be permitted to do so by any of the following means:
    (1) Proof that the Internal Revenue Service currently recognizes 
the applicant as tax exempt under section 501(c)(3) of the Internal 
Revenue Code;
    (2) A statement from a State taxing body or the State Secretary of 
State certifying that:
    (i) the organization is a nonprofit organization operating within 
the State; and
    (ii) no part of its net earnings may lawfully benefit any private 
shareholder or individual;
    (3) A certified copy of the applicant's certificate of 
incorporation or similar document that clearly establishes the 
nonprofit status of the applicant; or
    (4) Any item described in paragraphs (b)(1) through (b)(3) of this 
section, if that item applies to a State or national parent 
organization, together with a statement by the State or national parent 
organization that the applicant is a local nonprofit affiliate of the 
organization.
Previous Section