Qualified Organization

Qualified Organization means:
an organization to which a deductible charitable contribution may be made. The following are the five types of qualified organizations:

• the United States or any state, the District of Columbia, a U.S. possession, a political subdivision of a state or a U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions.

• a community chest, corporation, trust fund, or foundation organized in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States for charitable, religious, educational, scientific, or literary purposes, or for the prevention of cruelty to children or animals.

• war veterans' organizations.

• domestic fraternal societies, orders, and associations operating under the lodge system.

• certain nonprofit cemetery companies or corporations.