800 Tidewater Drive
Norfolk, VA23504
757.627.6599
Explanation Of The 501(c)3 Requirement ForOrganizations Participating
With The Foodbank of Southeastern Virginia
In order to process your organization or Church as a Foodbank Partner Agency we must receive verification of your non-profit status. If you are a Church please follow the directions under “Churches” (on the opposite side of this sheet). If you are an organization please read under the section entitled “Non-Profit Organizations”. In order for the Foodbank of Southeastern Virginia to be in compliance, appropriate documentation of participating organization's 501(C)3 status, or appropriate documentation of church status, MUST BE RECEIVED WITH YOUR APPLICATION.
Non-Profit Organizations
What Are the Guidelines for a Foodbank Partner Agency as a non-profit Organization?:
A participating organization must be a non-profit tax-exempt organization described in section 501(C)3 of the IRS code.
The organization must use the food to serve the ill, needy, elderly or infants.
The use of food must relate to the reason why the agency is tax-exempt.
The agency MUST NOT SELL food or charge for meals.
The Foodbank must be able to PROVE to the IRS the agencies to which it distributes food fulfills ALL the above requirements.
How Do I Know if I Am Considered A Non-Profit Organization?
Your organization would have filed for a non-profit status with the IRS. If you were approved you would have received a letter stating you are considered a 501(c)3 organization. You must have been approved by the IRS as a non-profit organization and have received a letter in order to become a Foodbank Partner Agency.
What Does The Foodbank Need From Me?
In order to process your application we need a copy of the letter you received from the IRS. Please note this IS NOT your tax exempt number.
Churches
What Are the Guidelines for a Foodbank Partner Agency as a Church?
A letter on church letterhead, affirming that the organization is, in fact a church and essentially meets the spirit of the 14 criteria employed by the IRS in defining a church. List the characteristics(see below) in order with a brief description for each and signed by the Pastor. This lettermust be attached to this application for Foodbank membership if your agency does not have a 501(C)3.
Although churches are classified as 501(C)3 organizations, the IRS does not require they file for an official designation of status. THIS DOES NOT NECESSARILY MEAN, HOWEVER, THE FOODBANK HAS TO SERVE ANY ORGANIZATION CLAIMING TO BE A CHURCH.
The IRS uses the following 14 characteristics to determine whether an organization qualifies as a church:
1.A distinct legal existence.
2.A recognized creed and form of worship.
3.A definite and distinct ecclesiastical government.
4.A formal code of doctrine and discipline.
5.A membership not associated with any other church denomination.
6.A distinct religious history.
7.A complete organization of ordained ministers ministering to their congregations.
8.Ordained ministers elected after completing prescribed courses of study.
9.A literature of its own.
10.Established places of worship.
11.Regular congregations.
12.Regular religious services.
13.Sunday schools for religious instruction of the young.
14.Schools for the preparation of its ministers.
These materials protect the Foodbank of Southeastern Virginia and its member agencies in making certain that food bank products are used for the proper purposes and people and are in accordance with the law that permits the donors of food to take the tax deductions allowed. They also protect the organizations and the Foodbank of Southeastern Virginia in maintaining THEIR charitable designation.