501(c)(3) organizations

A 501(c)(3) organization is typically a charity, religious group or private foundation that receives tax-exempt status from the IRS. When you donate to these organizations, your gift is tax-deductible. 

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Patient Camila smiles as she stands at a table of art supplies.

St. Jude patient Camila

 
 

What is a 501(c)(3) organization?

A 501(c)(3) organization is a nonprofit institution that’s exempt from federal income tax. Section 501(c)(3) is a tax category of the Internal Revenue Code (IRC) that outlines the requirements these organizations must meet and is regulated by the U.S. Treasury Department’s umbrella of the IRS. Qualifying nonprofits, according to the IRS, can be:

  • charitable
  • religious
  • scientific
  • literary
  • educational
  • focused on testing for public safety
  • for prevention of cruelty to animals or children
  • focused on fostering national or international amateur sports
 
 

What are the requirements for a 501(c)(3) organization?

To be considered a 501(c)(3) nonprofit organization, an institution must serve public interest and can’t have ties to private interests. All earnings must be put back into the organization and its operational costs. No earnings can be used to benefit creators, shareholders or other individuals.

Throughout the entirety of their tenure, 501(c)(3)s must stay aligned with their founding purpose. For St. Jude, that means we stay true to our lifesaving mission: Finding cures. Saving children.®

Additionally, these organizations aren’t typically allowed to influence legislation or be associated with political campaigns or candidates. 501(c)(3)s are also required to pay their employees “reasonable compensation” based on the current market. 

 
St. Jude patient Franzer with his family.

St. Jude patient Franzer with his family
 
 

501(c)(3) organization FAQ

 

  1. Yes. St. Jude is a nonprofit organization and recognized charity. We meet the requirements of a Section 501(c)(3) organization of the IRC.

  2. A 501(c) and a 501(c)(3) are similar in that they’re both tax-exempt organizations. However, a 501(c)(3), such as St. Jude, allows donors to receive a tax deduction for donations, while a 501(c) does not.

  3. Yes. When you donate to St. Jude or another 501(c)(3) organization, your contribution is tax deductible to the full extent provided by the law. Our federal tax identification number is 62-0646012.

  4. The IRS requires at least three board members for 501(c)(3)s.

 
 
Patient Faith stands holding a photo of herself when she was younger and in treatment at St. Jude.

St. Jude patient Faith
 

Why choose St. Jude?

Your generosity can transform lives. Donating to a 501(c)(3) charity means making a tax-deductible contribution to an important cause — and making a donation to St. Jude means supporting groundbreaking research and treatment that helps save the lives of kids worldwide. 

Every child deserves a chance to live their best life and celebrate every moment. When you support St. Jude, you can help make cures possible for kids with cancer. Together, we can save more lives.

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