Tax Deduction Guidelines for Donors to the Pueblo Amateur Radio Club (PARC)

(501(c)(3) Nonprofit Organization - EIN: 81-1776710)

1. Tax-Exempt Status

The Pueblo Amateur Radio Club (PARC) is a 501(c)(3) tax-exempt nonprofit organization under the Internal Revenue Code. Donations made to PARC are tax-deductible to the extent permitted by law.

2. Eligibility for Tax Deductions

To qualify for a tax deduction, donations must meet the following criteria:

• Donations must be made directly to PARC. Contributions given to individual members or officers are not tax-deductible.

• No goods or services may be received in exchange for the donation. If a donor receives a tangible benefit in return, only the portion exceeding the fair market value may be deductible.

• Membership dues are generally not tax-deductible. However, if the dues exceed the value of benefits received, the excess amount may qualify for a deduction.

3. Donation Receipt Requirements

Online Donations via Donorbox

All donations made through Donorbox are automatically processed, and donors receive a tax-deductible receipt via email. This receipt contains all necessary documentation required by the IRS. Simply print and keep this receipt for tax reporting purposes.

Check and Cash Donations

For check or cash donations, donors must request a receipt directly from the Treasurer to ensure proper documentation. Receipts will include:

• PARC’s Legal Name: Pueblo Amateur Radio Club, Inc.

• EIN: 81-1776710

• Date and Amount of Donation

• A Statement Confirming whether goods or services were received in exchange for the contribution.

Per IRS regulations (26 U.S.C. § 170(f)(8)), PARC automatically provides receipts for donations of $250 or more. Donors contributing less than $250 may request a receipt by contacting treasurer@w0phc.org.

4. Employer Matching Gifts

Many companies offer matching gift programs to support employee charitable contributions. To maximize your impact, check with your employer’s Human Resources (HR) department to see if your donation to PARC is eligible for a matching gift. If so, PARC can assist in completing the necessary documentation.

5. Legacy & Planned Giving

Individuals interested in making a long-term impact may consider including PARC in their estate planning. Methods of planned giving include:

• Bequests through a will or trust

• Designating Pueblo Amateur Radio Club, Inc. as a beneficiary on retirement accounts or life insurance policies

• Charitable gift annuities or donor-advised funds

For more information on legacy giving, contact treasurer@w0phc.org.

6. Corporate & Grant Donations

PARC welcomes financial contributions from corporations, foundations, and grantmaking entities that support our mission. Organizations interested in sponsorships, grants, or major gifts should reach out to president@w0phc.org for partnership opportunities.

7. Refund Policy for Donations

In accordance with our Refund & Donation Policy:

• Donations are voluntary and non-refundable, except in cases of a processing error.

• If a donor believes an error has occurred, they must submit a refund request to treasurer@w0phc.org within 10 business days of the transaction.

• Refund requests will be reviewed and processed in compliance with applicable laws and organizational policies.

8. IRS Guidelines for Donors

For official IRS guidance on charitable contribution deductions, donors are encouraged to review IRS Publication 526:
🔗 IRS Charitable Contributions Guide

9. Legal Disclaimer

The Pueblo Amateur Radio Club (PARC) does not provide tax, legal, or financial advice. The information provided here is for general educational purposes only. Donors should consult with a qualified tax professional, attorney, or financial advisor to determine the deductibility of their contributions based on their specific financial situation.

📧 For tax-deductible donation inquiries, contact:
💼 Treasurer’s Office: treasurer@w0phc.org