Eligibility Requirements

The donation must be to a qualified U.S. 501(c)3, school or Canadian Registered charity. In addition, the donation must be paid, not merely pledged with the employee, retiree or board member’s own funds or securities having quoted market value. The donation must be a personal donation of the donor and not the result of collection from multiple persons through fundraising efforts. The donor can receive no direct benefit, reward or consideration in return for the donation. If donating stock, a receipt from your broker is required that includes the number of shares and amount per share at the time of sale.

Examples of Eligible Organizations

  • Arts organizations such as museums, performing arts, fine arts, community arts projects, zoological, botanical or historical societies
  • Community environmental programs, including environmental protection, conservation and animal protection programs
  • Organizations providing essential health & human services
  • County or state organizations including auxiliary police or volunteer fire departments
  • Public or private primary or secondary schools (grades k-12)
  • Libraries
  • College, educational institutions or universities
  • Faith-based organizations that provide essential human services, excluding places of worship
  • Walks and races sponsored by a 501(c)(3) organization

Examples of Ineligible Organizations

  • Organizations that are not a qualified 501(c)(3) organizations, Canadian Registered Charity, or school.
  • Churches/places of worship
  • Labor, fraternal or political causes
  • Donor-Advised funds
  • Donations where requester receives a benefit, including:
    • Membership dues
    • Purchase of auction items
    • Tickets to events
    • Entry fees for individuals or groups