Qualified community foundation definition

Qualified community foundation means any foundation that is exempt from federal income taxation under sections 170(b)(1)(A)(vi) and 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 170(b)(1)(A)(vi) and 501 (c)(3), as amended; that is further described in section 1.170A-9(10) and (11) of Title 26 of the Code of Federal Regulations, 26 C.F.R. 1.170A-9(10) and (11), as amended; and that publishes at least annually and circulates widely within its community an audited report of its fund balances, activities, and donors.
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Qualified community foundation means a community
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Qualified community foundation means a community foundation organized or operating in this state that meets or exceeds the national standards established by the National Council on Foundations.
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More Definitions of Qualified community foundation

Qualified community foundation means a community foundation organized or operat- ing in this state that meets or exceeds the national standards established by the national coun- cil on foundations.
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Qualified community foundation means a community foundation organized or operating in this state that meets or exceeds the national standards established by the national council on foundations. 2003 Acts, 1st Ex, ch 1, §90, 93 Section is effective June 19, 2003, and applies retroactively to January 1, 2003, for tax years beginning on or after that date; 2003 Acts, 1st Ex, ch 1, §93 For future repeal of this section effective June 30, 2010, see 2003 Acts, 1st Ex, ch 1, §114 15E.304 Endow Iowa grants. 1. The department shall identify a lead philanthropic entity for purposes of encouraging the development of qualified community foundations in this state. A lead philanthropic entity shall meet all of the following qualifications:
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Qualified community foundation means a community foundation or similar publicly-supported organization described in Section 170 (b)(1)(A)(vi) of the Internal Revenue Code of 1986 that is organized or operating in this State and that substantially complies with the national standards for U.S.
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Related to Qualified community foundation

  • Qualified company means a For- eign Issuer whose securities are quali- fied for investment on a tax-deferred basis by a Canadian Retirement Ac- count under Canadian law.

  • Planned community means a common interest community that is not a condominium or a cooperative. A condominium or cooperative may be part of a planned community.

  • Home and community-based services or "HCBS" means Home and Community-Based Services as defined in OAR chapter 411, division 004.

  • Community mental health program means all mental health

  • Community basin means an infiltration system, sand filter designed to infiltrate, standard constructed wetland, or wet pond, established in accordance with N.J.A.C. 7:8-4.2(c)14, that is designed and constructed in accordance with the New Jersey Stormwater Best Management Practices Manual, or an alternate design, approved in accordance with N.J.A.C. 7:8-5.2(g), for an infiltration system, sand filter designed to infiltrate, standard constructed wetland, or wet pond and that complies with the requirements of this chapter.

  • Urban Coordinating Council Empowerment Neighborhood means a neighborhood given priority access to State resources through the New Jersey Redevelopment Authority.

  • Community organization means a nonprofit organization that has a demonstrated capacity to train, develop, and organize parents and community leaders into a constituency that will hold the school and the school district accountable for achieving high academic standards; in addition to organizations with a geographic focus, "community organization" includes general parent organizations, organizations of special education or bilingual education parents, and school employee unions (Section 10 of the Act).

  • College community means trustees, students, staff, faculty, and visitors on college-owned or controlled facilities.

  • Qualified CFC Holding Company means a Wholly Owned Subsidiary of the Issuer that is a Delaware limited liability company that is treated as a disregarded entity for U.S. federal income tax purposes, the primary asset of which consists of Equity Interests in either (i) one or more Foreign Subsidiaries or (ii) a Delaware limited liability company the primary asset of which consists of Equity Interests in one or more Foreign Subsidiaries.

  • Community Member means any member of the public.

  • traditional communities means communities recognised in terms of section 3 of the Eastern Cape Traditional Leadership and Governance Act, 2005 (Act No. 4 of 2005).

  • Member of the University Community means students, faculty, or staff, or other persons affiliated with the University.

  • Community mental health center or "CMHC" means a facility offering a comprehensive array of community-based mental health services, including but not limited to, inpatient treatment, outpatient treatment, partial hospitalization, emergency care, consultation and education; and, certain services at the option of the center, including, but not limited to, prescreening, rehabilitation services, pre-care and aftercare, training programs, and research and evaluation.

  • Essential community provider or “ECP” means a provider that:

  • Qualified Census Tract means any Census tract which is designated by the Secretary of Housing and Urban Development as having 50 percent or more of the households at an income level which is less than 60 percent of the Area Gross Median Income in accordance with Section 42(d)(5) of the Code.

  • Community school means a community school established under Chapter 3314. of the Revised Code.

  • Cooperating country national (“CCN”) means an individual who is a cooperating country citizen or a non-cooperating country citizen lawfully admitted for permanent residence in the cooperating country.

  • local community means any community of people living or having rights or interests in a distinct geographical area;

  • University Community means all students and employees of the University, persons officially associated with the University, former students and alumni at the University, as well as invitees, visitors and guests.

  • Community Developmental Disability Program (CDDP means an entity that is responsible for planning and delivery of services for individuals with developmental disabilities in a specific geographic service area of the state operated by or under a contract with the Division or a local mental health authority.

  • School Community means all parents, students and staff of the school and all other persons who have a legitimate interest in or connection with the school.

  • Public utility holding company means: (1) any company that,

  • Community Contribution Company means a corporation formed under the laws of British Columbia that includes in its articles the following statement:

  • Rural community ’ means any city having a population of fewer than 50,000 or except as otherwise provided, any unincorporated area. Unincorporated areas within any county having a population of more than 100,000 are not eligible; and

  • the Community means both:

  • Qualified city means a city with a population of more than 700,000 according to the most recent decennial census that contains a qualified convention facility.