To be eligible to apply, an organization must be legally incorporated as a not-for-profit corporation, with a designated tax exempt status under section 501(c)(3) of the United States Internal Revenue Code (IRS), or a unit of local government. Proof of incorporation and IRS tax exempt designation is required at the time of application and will be verified through GuideStar, the national database of U.S. charitable organizations, which gathers and distributes data on more than 850,000 IRS-recognized nonprofits. Applications from not-for-profit organizations designated tax exempt under other subsections of 501(c) are considered in some programs on a case-by-case basis. In some cases, individuals and unincorporated groups may apply for program grants under the fiscal agency sponsorship of an eligible not-for-profit, tax exempt organization, as specified in the guidelines of the program. Visit the Department's Grants section for eligibility details.