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Nonprofit Law/Donations to faith based youth program


We have a youth program that is faith based. It is under a ministry covering(not listed as a church) recorded with the IRS as the ministry shows doing business as as the youth program. Does this allow us the benefits of the Non Profit status and if so what can I provide to our donors to prove this for their Tax deductible records

A dba (doing business as) designation, under state law, means that there is only one entity, here the ministry. Therefore, as long as your funds go into a bank account of the ministry, with its EIN (Employer Identification Number - or Taxpayer Id number) then the youth program has the benefits of the 501(c)(3) organization status of the ministry. The print out from the IRS database with a copy of the Ministry's determination letter from the IRS that it is exempt from federal income taxes should be sufficient to provide assurances to donors of deductibility as charitable donations. is the IRS database and ther is list of the States and there are the searchable, state-by-state files of exempt organizations from the IRS.  There you would download the Excel or text file that includes organizations in the state with names starting within a alphabetic range. Column "AF" will be the sort name which is described as
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Sort Name Line is another name under which the organization does business.  Also used for trade names, chapter names, or local numbers for subordinate organizations of group rulings.
subsection of section 501 under which the organization was granted,
and maintains exemption.
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Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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