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Who's Eligible?
Section 103(a)(1) of the Internal
Revenue Code defines eligibility for "any state, territory, or
possession or any political subdivision of the forgoing or of the
District of Columbia." In certain circumstances, 501(c)(3)
non-profits are also eligible.
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States
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Counties
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Cities
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Public Schools
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Special Districts
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501(c)(3)
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Tribal Governments
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