
To qualify for non-profit status under section 501(c)(3) of the Internal Revenue Code, a charitable organization, like Give Basic Needs, must demonstrate that it is primarily engaged in activities that benefit a LIC. This means that at least 85% of the organization’s activities must benefit a LIC, or the organization must provide a significant benefit to a LIC.
A low-income community (LIC) in the US is a geographic area that has a high concentration of people living in poverty. The IRS defines a LIC as an area where the median household income is less than 80% of the median household income in the metropolitan area or state in which it is located.
There are a number of ways that a 501(c)(3) organization can benefit a LIC. These include providing direct services to low-income individuals and families, such as food, shelter, and medical; supporting programs that help low-income people improve their economic opportunities, such as job training and education; and advocating for policies that benefit low-income communities.
By requiring 501(c)(3) organizations to benefit low-income communities, the IRS helps to ensure that these organizations are making a positive impact on the lives of those who need it most.
If you are located in the United States, please take these two steps to increase the chances of your Giving Event being accepted.
Step 1
Enter the complete physical address, including the street name, city, state, and zip code, of the physical location where the Giving Event will take place into the search field at the top of the app shown on the right. Please make sure this is the complete address.
Example :
304 S Jones Blvd, Las Vegas, NV, 89107, USA
The app below might take a minute to load.
Step 2
If the searched address points to a location that is colored Black on the map, it does not qualify for our Giving Events. Find a location that is colored Green on the map then click on it. This will reveal more information about the location, including the Population below poverty level. If the Population below poverty level is greater than or equal to 20%, fill out the form below and we will take a look at your idea.
Note: Our Give Basic Needs Giving Events must take place in Low Income Communities (LICs) in the US in order to maintain our Non-Profit (501c3) IRS tax exempt status. Our board of directors has chosen to further narrow that giving by requiring the population to be greater than 20% below the poverty line in the LIC where the Give Basic Needs Giving Event will take place.
