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Are all IRS determination letters acceptable to The Maclellan Family Foundations?

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Are all IRS determination letters acceptable to The Maclellan Family Foundations?

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Organizations exempt under section 501(c) 3 of the Internal Revenue Code are further classified as either public charities or private foundations. Only an organization providing an IRS letter establishing it is classified under 501(c) 3 code as a public charity of either type 509(a) 1 or 509(a) 2 will be considered. Due to restrictions on private foundations, we do not contribute to 509(a) 3 supporting organizations or to private foundations.

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