Does GuideStar Charity Check help grantmakers identify supporting organizations?
Yes. GuideStar Charity Check includes a “reason for non-private foundation status” for every 501(c)(3) public charity in the GuideStar database. If the reason for non-private foundation status reads, “Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(vi)” or “Section 509(a)(2) organization,” the nonprofit is not a supporting organization and is automatically eligible to receive charitable distributions. If the reason for non-private foundation status says, “Section 509(a)(3) organization,” the organization is a supporting organization, and further research is necessary to ensure that a contribution to the organization would be a qualifying distribution, and if so, under what circumstances.
