What is a qualified organization described in Schedule M?
4.9k views | Last modified 9/24/2020 2:22:51 AM EST | Added by ExpressTaxExempt Team

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

A qualified organization described under Schedule M is an organization granted with a tax-exempt status by the IRS and is eligible to receive a tax-deductible charitable contribution.
Religious organizations, charities, nonprofit schools, hospitals, safety department organizations, public parks, and recreation facilities are some common examples of a qualified organization.
Generally, a qualified organization is

  1. A governmental unit described in section 170(c)(1);
  2. A publicly supported charitable organization described in sections 501(c)(3) and 170(b)(1)(A)(vi) of section 509(a)(2); or
  3. A supporting organization described in sections 501(c)(3) and 509(a)(3) that is controlled by a governmental unit or a publicly supported charitable organization.

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