Are the City of San Diego and each of its departments, divisions, programs, commissions and facilities legally qualified charitable beneficiaries?
Yes. The US Internal Revenue Code specifically identifies municipal governments as qualified charitable beneficiaries. Please see US Internal Revenue Code Section 170(c) and its subsections (1), (2) and (3). The California Code Of Regulations, Section 18944.2 provides conformity with the US Internal Revenue Code.
Related Questions
- How do I directly contact one of the Citys departments, divisions, programs, commissions or facilities to learn about its particular interests in charitable support?
- Are the City of San Diego and each of its departments, divisions, programs, commissions and facilities legally qualified charitable beneficiaries?
- Does the Public Records Act apply to all City departments, agencies, boards and commissions?
