Public Charity (501(c)(3))

Overview

A 501(c)(3) organization that draws support from the general public rather than a single source, such as a church, school, hospital, or community nonprofit. It offers donors the most favorable deduction limits and avoids the private-foundation excise taxes, but it must continually pass a public-support test.

Best For

Organizations with broad community or public funding
Founders building an operating nonprofit (programs, services, advocacy)
Donors who want the highest deduction limits for their gifts

📊 Key Tax & Giving Advantage

Donors deduct up to 60% of AGI for cash gifts, and the organization avoids private-foundation excise taxes.

Considerations

Must meet and maintain the IRS public-support test
Independent board governance is expected
Annual Form 990 filing and public transparency

Interested in Public Charity (501(c)(3))?

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