CFR > Title 41 - Public Contracts and Property Management > SUBTITLE C—Federal Property Management Regulations System > CHAPTER 102—FEDERAL MANAGEMENT REGULATION (parts 102 to 102-197) > SUBCHAPTER B—PERSONAL PROPERTY (parts 102-31 to 102-42) > PART 102-37—DONATION OF SURPLUS PERSONAL PROPERTY > SUBPART E—Donations to Public Agencies, Service Educational Activities (SEAs), and Eligible Nonprofit Organizations (§102-37.375 to §102-37.515) > 102-37.425—May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status is pending?

102-37.425—May a SASP grant conditional eligibility to a not-for-profit organization whose tax-exempt status is pending?

No, under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.