Mounted search and rescue

[Una Smith <una.smith@att.net>]

I have been researching the question of (US Internal Revenue
Service status) 501(c)(3) charitable vs 501(c)(4) rescue squad.
GuideStar.org mirrors much IRS data, and lists NTEE codes that
have been applied (by someone, somewhere) to each nonprofit
organization.  Most (not all) search and rescue organizations
have NTEE code M23.  Most organizations with NTEE code M23 are
501(c)(3);  only 25 are 501(c)(4).

So the easy answer is:  do what most others have done and apply
for 501(c)(3).

The harder answer is:  on GuideStar.org research other search
and rescue and related organizations (ie, look up other NTEE
codes, not just M23), and identify a few organizations that are
501(c)(4) *and* to which contributions are deductible.  Look
closer at those;  perhaps ask them why they are 501(c)(4) not
501(c)(3).


>we are building up a old squad that has went down in members

This rings a warning bell for me!  First of all, if your squad
ever had a bank account, then it already has an EIN with the 
IRS.  And it may already have filed with the IRS and obtained
a ruling.  So there may be no need to repeat any of this work,
just find out this information.  With an EIN, you can get help
from the IRS Exempt Organizations (EO) office.  Investigate the
IRS website;  it has loads of information about all of this.

Hope this helps,

        Una Smith
        New Mexico