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Tax
Deductibility of Donations Click here if your chapter is not a member of the group exemption The Masonic Angel Foundation, Inc. (the parent organization in Orleans, Massachusetts) is recognized as a publicly supported organization under Section 501(c)(3) of the Internal Revenue Service Code. The Masonic Angel Foundation was granted Exempt Group status in 2007. Under a group exemption, subordinate chapters can inherit full 501(c)(3) status through their subordinate affiliation with the Masonic Angel Foundation, Inc. as parent organization. All new MAF chapters established since that time came on board as members of the Exempt Group. If your chapter is a member of the group exemption it inherits 501(c)(3) status as a subordinate chapter to the parent Masonic Angel Foundation, Inc. Group exemption chapters inside Massachusetts operate under the parent Foundation’s federal tax id number. Group exemption chapters outside Massachusetts each have their own federal tax id number. Donors who contribute to the Foundation and chapters in the group exemption may deduct their contributions as provided in Section 170 of the Internal Revenue Service Code. Bequests, legacies, devises, transfers or gifts to the Foundation or for its use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106 and 2522 of the Code. (IRS Letter of Declaration of Public Charity Status of the Masonic Angel Foundation) In "English", this means that a donor may contribute to the Masonic Angel Foundation, Inc. or one of the chapters in its group exemption and may likely take a tax deduction for that donation on their Federal Income Tax return.
The Foundation staff is available to answer your questions about donations
to the Masonic Angel Foundation, Inc. However, we are not tax
practitioners. You and your donors should always seek the advice of an
appropriately qualified financial or legal professional when negotiating a
major donation.
Foundation Tax ID - 04-3521605
Tax
Deductibility of Donations The Masonic Angel Foundation was granted Exempt Group status in 2007. Under a group exemption, subordinate chapters can inherit full 501(c)(3) status through their subordinate affiliation with the Masonic Angel Foundation, Inc. as parent organization. All new MAF chapters established since that time came on board as members of the Exempt Group.
Selected Chapters, established prior to December 2007, were invited into
the Exempt Group. Chapters were invited on the basis of a strong history
of compliance with reporting requirements and a reasonable level of
activity. If your MAF chapter holds a group exemption welcome letter
from the Foundation, the instructions in that letter supersede the
information on this page.
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