We are a volunteer fire department in Upstate Calif and have been struggling with PayPal to recognize our department as a charity. PayPal keeps asking for a 501c3 letter of determination. The IRS will not issue us a letter because VFDs are largely recognized as a charity by regulation, Rev Rul 71-74. PayPal will not respond to us after multiple attempts. We keep getting canned emails and replies. Per the IRS.... Volunteer fire companies generally obtain recognition of exemption either as charities under Section 501(c)(3) of the Tax Code or as social welfare organizations under Section 501(c)(4). Ordinarily, only contributions to 501(c)(3) organizations would be deductible and contributions to 501(c)(4) organizations would not be deductible. But the IRS has made an exception in the case of nonprofit volunteer fire companies. It has ruled that contributions to nonprofit volunteer fire companies are deemed to be for the use of a political subdivision of a state for exclusively public purposes and are therefore fully deductible even when made to a (c)(4) organization. (Rev. Rul. 71-47.) Rev. Rul[Removed. Phone #s not permitted]C.B. 159 (https://www.irs.gov/pub/irs-tege/rr74-361.pdf) Volunteer fire company. A nonprofit organization that was organized and operated as a volunteer fire company to provide fire protection and ambulance and rescue services to a community qualifies for exemption as a charitable organization under section 501(c)(3) of the Code and contributions made to the organization are deductible under section 170. The organization may also qualify for exemption as a social welfare organization under section 501(c)(4). Further, under section 513(a)(1), conducting weekly public dances does not constitute an unrelated trade or business. Rev. Rul. 66-221 superseded and Rev. Rul. 71-47 clarified. We fit the criteria. Has anyone successfully received PayPal charity status for a VFD? Gosh, in time of massive wildfires in the West, you would think that PayPal would want to help out VFDs. Our VFD is only 12 people and we are trying to raise funds for emergency equipment through PayPal's Generosity Network for emergency equipment due to the #RiverComplex2021 fire. <removed> Thank you for any insight and help that you can provide. Kelli <removed> Volunteer admin assistant Trinity Center VFD
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