Funding Policies

Policies: Documentation of Tax Status / Affidavit of Grantee

Please note: JSMF lists grantee institutions that have submitted tax exempt 501(c)(3) documentation and are already approved to receive grants. Please check the list to see if an institution is already approved. If the grantee institution's name is listed, it will not have to submit proof of tax exempt status again. Applicants should then provide a letter from the financial officer indicating that tax exempt documentation is already on file at JSMF and verify that the charitable status of the grantee institution has not changed.

If an institution is not already approved, one copy of either of the following items must also be submitted if your proposal is selected for funding:

 

1. The 501(c)(3) tax determination letter (can be obtained from the grantee institution's grants or development office)

A copy of the tax determination letter from the U.S. Internal Revenue Service (IRS) stating that the grantee institution is exempt from Federal income tax. Enclose a copy of the organization's IRS determination letter citing Code sections 501(c)(3) and 509(a)(1) or (2). Confirm that the determination letter is still in effect, that no representative of the IRS has proposed, orally or in writing, that the determination letter be amended or revoked, and that you will notify JSMF should the foregoing change during the term of this grant.


2. An "Affidavit of Grantee" form for Non-U.S. Institutions

If a foreign grantee institution does not have a section 501(c)(3) determination letter from the IRS, the grantee must complete an "Affidavit of Grantee" form. By completing this form, foreign organizations provide JSMF with detailed information of how the institution operates and makes it possible for the Foundation to provide contributions. JSMF's legal advisor reviews and makes the determination if the institution has the equivalency of a 501(c)(3) public charity status. Please submit the form that best describes the grantee institution. There are four categories of affidavits for foreign institutions which follow:

  • Educational Organizations: (Universities, Colleges, Schools)
    PDF | Word

  • Hospital or Medical Research Organization
    PDF | Word

  • Publicly Supported Public Charity
    PDF | Word

  • Scientific Research Organization
    PDF | Word

When a grant is approved for payment, it cannot be processed until the affidavit form has been received and reviewed by JSMF. Please also note these conditions:

  1. The IRS requires that Affidavits be completed in English.

  2. The IRS requires that attachments to the Affidavit of Grantee Form be translated to English before submission to the Foundation.

  3. If time constraints preclude inclusion of the Affidavit with the proposal application, include a letter from an authorized institutional officer stating that the Affidavit will be mailed to JSMF in a timely manner. JSMF cannot distribute any grant monies prior to JSMF's receipt of a satisfactorily completed Affidavit.