What is public charity status, and where can I find it?

Generally, organizations that are classified as public charities are those that:

• Are churches, hospitals, qualified medical research organizations affiliated with hospitals, schools, colleges, and universities
• Have an active program of fundraising and receive contributions from many sources, including the general public, governmental agencies, corporations, private foundations, or other public charities
• Receive income from the conduct of activities in furtherance of the organization's exempt purposes, or
• Actively function in a supporting relationship to one or more existing public charities.

The reason you check in Part I can be the same as stated in your IRS tax-exempt determination letter or a subsequent letter, or it can be different. You indicate the reason your organization is a public charity for the tax year by checking only one of the boxes on lines 1 through 12 in Part I of Schedule A (Form 990).