The legal structure of your organization, and how donations are attributed, will depend on how it is registered with the IRS. Here are some rules of thumb that may help (not legal advice). There could always be exceptions, so please check with your organization's financial and/or legal counsel to be sure which applies to you.
In general, the organization that is responsible for providing receipts for tax-deductible donations is the one whose Name, EIN, and NTEE Category you need to use. A fiscally sponsored organization may be appended to the name with a "/" as well. We at DonationMatch must be able to verify this, either online or through your providing appropriate documentation, for donors in our network to be able to accurately substantiate and potentially deduct donations on tax returns with the IRS.
WHICH ORGANIZATION NAME, EIN, and NTEE CATEGORY SHOULD I USE?
- Public School: Use either your school or school district. NTEE Category is typically "B - Education." Examples: Ortega School, Rutherford School District/Starlight Middle School
- Private School: Use either your school or (if applicable) the sponsoring organization (sometimes a church).NTEE Category is typically "X - Religion-related" if sponsored by a church or "B - Education" if independently registered. Examples: Discovery School, St. Mary Church/St. Mary Academy
- PTA: The term "PTA" Is trademarked by the National PTA, so your school's PTA is typically recognized as a separate entity by the IRS and fiscally sponsored by your State PTA. Use the name and EIN provided to you by the National PTA, along with your registered school PTA name. NTEE Category is typically "B - Education." Example: PTA Texas Congress/Foster Elementary PTA
- PTO, HSA, PTSA, Educational Foundation, or other affiliated group: Use your registered organization name, or the school's name if not independently registered with the IRS. NTEE Category is typically "B - Education." Examples: Woodside Elementary School/HSA, Hillside School PTO, Encinitas Education Foundation, Central School PTSA
These are only examples of the most typical scenarios. If you have any uncertainties about your own organization, please check with your organization's financial and/or legal counsel to be sure. The more accurate and complete the information we receive, the more quickly we will be able to verify your information and approve your account to use our system to find and receive donations.