Use of 501(c)(3)

Use of the Art and Culture Alliance 501(c)(3) Status

The ACA of Manistee County offers an umbrella 501(c)(3) for organizations to obtain grants and donations tax free. Your organization must meet the criteria as follows:

  • Organization must conform to IRS rules for non-profit organizations
     

  • Organization cannot financially benefit any person in the organization 
     

  • Organization or activity must promote, create or relate to arts and culture

If the 501(c)(3) status is to be used for a grant application, a copy of the application must be given to the ACA for review in order to ascertain that it meets 501(c)(3) criteria. After a grant application has been approved and project completed, a copy of the final report, including expenditures, must be given to the ACA. The ACA has the right to refuse the use of its 501(c)(3) status to any organization. 

The ACA must be designated as the fiduciary for grant funds, which will then be transferred to the organization for administration.

 

If 501(c)(3) designation is used for tax deductible donations, an annual report detailing income and expenses of the organization must be submitted to the ACA by January of the next calendar year.

 

The organization requesting the ACA's 501(c)(3) coverage must return a signed copy of this agreement each year that the designation is in effect.

For questions, please call Cindy at 231.299.4484.

Please send request and forms to:

Linda Cudney

19708 Cadillac Hwy 

Copemish, Ml 49625