Public Charity or Private Foundation?

When an entity qualifies as a 501(c)(3) tax-exempt organization, the IRS presumes it is a private foundation unless the 501(c)(3) can show it is a public charity.

Note: The Code automatically classifies some types of organizations—shown on the right of your screen—as public charities.

Statutory Public Charities

• Churches
• Schools
• Organizations providing medical or hospital care (including medical education and research)
• Organizations that support public charities