Qualified Charity

Qualified Charity means:
an organization that has applied for and received tax-exempt status under Former IRC (check if this IRC provision is current here) §501. Cumulative List of Organizations, U.S. Internal Revenue Service (IRS) Publication 78, lists many, but not all, of these qualified charities. A charitable contribution deduction may be available for contributions to states, universities, churches, veterans' organizations, cemetery companies, fraternal organizations, and community chests. Former IRC (check if this IRC provision is current here) §501(c).