To receive a star rating, a charity must be a U.S.-based 501(c)(3) public charity. Private foundations, consolidated subsidiaries, and organizations with revoked or inactive IRS status are not eligible for a rating.
Eligible charities must also meet the following criteria:
- Charity Navigator must directly receive at least three electronically filed IRS Form 990s within the past six years (these do not need to be consecutive).
- At least two of the four most recent filings must be the standard Form 990, and the most recent filing cannot be a Form 990-PF.
- Report total functional expenses greater than zero, with program expenses not exceeding total expenses.
- Have no Charity Navigator "Giving Not Recommended" alert.
A nonprofit may be listed but not rated if it does not yet meet Form 990 filing requirements, is newly registered, files only Form 990-EZ or 990-N, or is otherwise ineligible for a star rating.