Corporate Citizenship Application
In the U.S., only qualified organizations recognized by the Internal Revenue Service under Section 501(c)(3) of the U.S. Internal Revenue Code of 1986, as amended (the "IRC"), are eligible to receive charitable contributions. Certain publicly and privately funded U.S. schools, colleges and universities also may be permissible recipients as qualified Section 501(c)(3) organizations, if they are accredited by a nationally recognized accrediting agency or state department of education.
Outside of the U.S., only organizations determined to be the equivalent of a U.S. organization qualifying under IRC Section 501(c)(3) are eligible to receive charitable contributions under the Policy. Certain publicly and privately funded schools, colleges and universities also may be permissible recipients, if they are accredited by a nationally recognized accrediting agency. All such organizations must meet relevant legal and regulatory requirements, including but not limited to those pertaining to charitable equivalency, national security, and anti-corruption.
In addition, the Corporate Citizenship program does not support, nor are funds used in connection with:
- Grants to individuals or for the benefit of pre-selected individuals.
- Organizations that discriminate on the basis of race, color, gender, sexual orientation, marital status, religion or national origin.
- Political parties or candidates, political organizations, lobbying groups or individuals, except where authorized under and made in strict compliance with applicable laws and regulations, including, without limitation, jurisdictional campaign finance laws and regulations.
- The promotion of any particular religious doctrine, including religious organizations, churches, seminaries, theological institutions and Bible colleges, unless the donation is designated for ongoing non-secular community service programs open to all persons and which do not propagate belief in any specific faith as a requirement for receiving services.
- Organizations that engage in terrorist activities or are not involved in any acts dangerous to human life that are in violation of the criminal laws of the United States of America, including without limitation, the USA PATRIOT Act.