42 CFR 54a.14
§ 54a.14 Determination of nonprofit status.
United States · 42 CFR — Public Health · Status: effective
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- Citation
- 42 CFR 54a.14, § 54a.14 Determination of nonprofit status, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/201053
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Full text
The nonprofit status of any SAMHSA applicant can be determined by any of the following:
(a) Reference to the organization's listing in the Internal Revenue Service's (IRS) most recent list of tax-exempt organizations described in section 501(c)(3) of the IRS code.
(b) A copy of a currently valid IRS Tax exemption certificate.
(c) A statement from a State taxing body, State Attorney General, or other appropriate State official certifying that the applicant organization has a nonprofit status and that none of its net earnings accrue to any private shareholder or individuals.
(d) A certified copy of the organization's certificate of incorporation or similar document if it clearly establishes the nonprofit status of the organization.
(e) Any of the above proof for a State or national parent organization and a statement signed by the parent organization that the applicant organization is a local nonprofit affiliate.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.