Eligibility

1. Eligible U.S. non-profit entities must be exempt from federal income tax pursuant to §501(c)(3) or §501(c)(7) of the Internal Revenue Code and must submit a current determination letter from the Internal Revenue Service stating that it is so classified. Generally, non-U.S. non-profit entities must be recognized as a charitable, not-for-profit, non-governmental organization (NGO) in the governing country.
2. Eligible non-profit entities also must exhibit all of the following characteristics
   • does not invidiously discriminate on the basis of race, ethnic or national origin, religious affiliation, gender, sexual orientation, age, disability, physical appearance, language, educational background or veteran status;
   • primary purpose is not the promotion of an athletic team, event, tournament or competition, except as a fundraising activity for charitable purposes;
   • primary purpose is not the promotion of conferences or seminars, unless such conferences or seminars promote non-profit efficacy and/or charitable activities;
   • is not an individual; and
   • does not spend more than 25% of its donation revenue on overhead costs and fundraising expenses.