As defined by the Internal Revenue Status, the term charitable “is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.” A broad definition of charitable activities would include any activity that benefits large groups or communities, where no personal or private benefit is gained, and involve no lobbying or electioneering.

Organizations eligible for grants from Our Community Foundation are those that hold public charity status as determined by the IRS. This includes organization described in section 501(c)(3) and 509(a) of the tax codes. Grants may also be made to government units for public purposes. In some cases, grants may be made to other nonprofits organization who do not hold 501(c)(3) status if the proposed project or program is deemed charitable and addresses a community need. Any grant made to a unit of government, school, or non-501(c)(3) organization must be in support of a specific project or program. General operating grants will typically not be made to non-501(c)(3) organizations.