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Eligible not-for-profit organizations include those that are tax-exempt under section 501(c)(3) of the
Internal Revenue Code. These organizations include most private, not-for-profit elementary and
secondary schools, private, not-for-profit colleges and universities, and thousands of other
organizations, agencies, and charities. Your employer will easily be able to tell you if it is tax-exempt
under section 501(c)(3) of the Internal Revenue Code. The IRS has a searchable database of
501(c)(3) organizations at This Website.