DEDUCTIBILITY STATUS Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed. (GROUP)
DEDUCTIBILITY LIMITATION Depends on various factors
About Deductibility Status and Limitations
Describes the basis for the organization's or organizations' ability to accept tax-deductible, charitable contributions and related limitations on the deductibility of contributions to each type of organization.
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