<P> Testing for public safety is described under section 509 (a) (4) of the code, which makes the organization a public charity and not a private foundation, but contributions to 509 (a) (4) organizations are not deductible by the donor for federal income, estate, or gift tax purposes . </P> <P> Before donating to a 501 (c) (3) organization, a donor may wish to consult the searchable online IRS list of charitable organizations as well as lists that may be maintained by a state on a portion of its web portal devoted to its "department of justice" or "office of attorney general". </P> <P> Consumers may file IRS Form 13909 with documentation to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501 (c) (3) tax - exempt organization . Think tanks are often incorporated as 501 (c) (3) organizations, and such a level of political influencing is usually considered acceptable . </P> <P> 501 (c) (3) generally must disclose the identities of large donors to the IRS, but this information is not available for public disclosure unless the organization is a private foundation . Religious organizations such as churches are exempt from reporting at all, as are organizations with annual gross receipts of $50,000 or less . </P>

Section 501(c)(3) of the internal revenue code of 1954