a charity that is deemed to receive the major part of its support from the public (rather than from a small group of individuals)
an entity that is nonprofit, which has a primary purpose to provide assistance or service benefitting an indefinite portion of the public other than the nonprofit's own membership
A nonprofit, charitable, tax-exempt organization that is not a private foundation as defined by the IRS. Some public charities engage in grantmaking activities, but most engage in direct services to their communities.
A nonprofit organization that qualifies for tax-exempt status under section 501(c)(3) of the IRS code. Public charities are the recipients of most foundation and corporate grants. Some public charities also make grants. Public charities are eligible for maximum income tax-deductible contributions from the public and are not subject to the same rules and restrictions as private foundations. Some are also referred to as "public foundations" or "publicly supported organizations" and may use the term "foundation" in their names. See also 501(c)(3); private foundation.
n. as designated by federal law, a foundation that, during its most recent four fiscal periods, has received one-third of its support from donations from individuals, trusts, corporations, government agencies, or other not-for-profit organizations, provided no single donor gives two percent or more of the total support for the period. Normally the charity investment income. A public charity escapes the stringent rules that apply to a private foundation.
A not-for-profit organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue code and that receives its financial support from a broad segment of the general public. Religious, educational and medical institutions are deemed to be public charities. Other organizations exempt under Section 501(c)(3) must pass a public support test to be considered public charities, or must be formed to benefit an organization that is a public charity (see Supporting Organizations). Charitable organizations that are not public charities are private foundations and are subject to more stringent regulatory and reporting requirements.
In the USA, charitable organisations (those designated under Section 501(c)(3) by the Internal Revenue Code) that qualify as public charities, private operating foundations, or private foundations. A public charity as defined in Section 509 (identified by the Service as "not a private foundation") normally receives a substantial part of its income, directly or indirectly, from the general public or from government sources. The public support must be fairly broad, not limited to a few individuals or families.
A nonprofit organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that receives its financial support from the public. Religious, most educational and many medical institutions are public charities. Other organizations exempt under Section 501(c)(3) must pass a public support test to be considered public charities, or they must be formed to support an organization that is a public charity. GFA and SCCF are public charities.
A charity that derives its income substantially from the general public, and does not derive a substantial amount of income from investments.
In general, an organization that is tax exempt under code section 501(c)(3) and is classified by the IRS as “not a private foundation.” Public Charities derive their funding or support from the general public in carrying out social, educational, religious, or other charitable activities serving the common welfare. Gifts to public charities are eligible for maximum income tax-deductibility and are not subject to the same rules and restrictions as private foundations. Some are referred to as public foundations. (See also 501(c)(3).)
