Organizations described under Section 501(c)(3) of the Internal Revenue Code are public charities that are tax-exempt and eligible to receive tax-deductible contributions. Their earnings do not benefit private individuals, no substantial part of their activities are used to influence legislation, and they do not participate in political campaigns or political endorsements. All rated charities in our database are classified under Section 501(c)(3) and file Federal Forms 990 with the IRS.