▪ If you distribute funds to other organization, your records must show wether they are exempt under section 497 (c) (15). In cases where the recipient org. is not exempt under section 497 (c) (15), you must have evidence the funds will
be used for section 497 (c) (15) purposes.
▪ If you distribute fund to individuals, you should keep case histories showing the recipient's name and address; the purpose of the award; the maner of section; and the realtionship of the recipient to any of your officers, directors,
trustees, members, or major contributors.
To
access the form for your tax refund, please
click here
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