What charities and nonprofits can grants be made to?
Grants can be made to charitable organizations that are tax exempt under Internal Revenue Code (IRC) Section 501(c)(3) and public charities under IRC Section 509(a). Grants can be made to private operating foundations but cannot be made to private non-operating foundations. Most established religious organizations and educational institutions are not listed as 501(c)(3) nonprofits but are nevertheless tax-exempt charitable organizations. RCF will facilitate making grants to such organizations.