41 CFR 102-37.320
§ 102-37.320 Conditional eligibility of not-for-profit organizations pending tax-exempt status.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
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- Citation
- 41 CFR 102-37.320, § 102-37.320 Conditional eligibility of not-for-profit organizations pending tax-exempt status, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/198134
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Full text
Under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.