Due to IRS regulations concerning donated food, SHFBSW can partner with 501(c3) non-profit organizations incorporated to serve the ill, needy, or children, or with religious houses of worship matching the IRS definition of a church (which is broadly applicable across all religious houses of worship Fiscal and legal sponsorship from a qualifying organization allows us to build community partnerships and serve programs that do not have their own 501(c3) designation.
The Internal Revenue Service uses 14 characteristics to determine whether an organization qualifies as a church.
All applicants applying as a church should provide a letter from the church on its letterhead. It should be signed by its chief executive officer affirming that the organization is, in fact, a church and essentially meets the spirit of the 14 criteria employed by the IRS in defining a church.
Please attach examples that demonstrate the 14 point criteria. Demonstration of 10 criteria is required, the first 6 are mandatory.