||Contributions are deductible.
||No 990-PF return,
990 - Required to file Form 990-N - Income less than $25,000 per year
||Organization that normally receives no more than one?third of its support from gross investment income and unrelated business income and at the same time more than one?third of its support from contributions, fees, and gross receipts related to exempt purposes. 509(a)(2)