Being a 501(c)(3) means that a particular nonprofit organization has been approved by the IRS as a tax-exempt charitable organization. “Charitable” is defined as being established for purposes that are religious, educational, charitable, scientific, literary, testing for public safety, fostering of national or international amateur sports, or prevention of cruelty to animals and children. To be eligible to request a donation, you must have a copy of your 501(c)(3) determination letter from the IRS.