Can public schools apply for grants from private foundations?
Whether or not a certain grantmaker awards grants to public schools will depend on the funders giving interests and limitations. Some foundations are reluctant to provide funding for otherwise publicly-supported organizations for various reasons. When searching Foundation Directory Online for prospective funders, always check the Limitations field in the grantmakers profile for information about any restrictions on funding. While public schools may apply for recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code (IRC), this step is not required in order for such organizations to qualify for private foundation grants. Generally, the IRS treats public school districts as government instrumentalities. As such, they are exempt from federal income tax and eligible to receive tax-deductible contributions from individuals under Section 170(c)(1) of the IRC. Additionally, grants to such organizations, provided that they are for public or charitable purposes, are
