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High Road for Human Rights is actually two separate non-profit entities, High Road for Human Rights Education Project (“Education Project”) and High Road for Human Rights Advocacy Project (“Advocacy Project”). Although both organizations may address the same issues, and although the work of the organizations may overlap at times, the educational work will be done primarily by the Education Project and lobbying will be done primarily by the Advocacy Project. The Internal Revenue Service (“IRS”) has approved the Education Project for status as a public charity under Section 501(c)(3) of the Internal Revenue Code (“the Code”).
The IRS has advised the Education Project that “[c]ontributions to you are deductible under section 170 of the Code.” Also, the IRS has advised that the Education Project is “qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code.” (Please contact your tax advisor regarding the deductibility of your contribution for federal income tax purposes.)
The Advocacy Project been approved by the Internal Revenue Service for status under Section 501(c)(4) of the Internal Revenue Code. Contributions to the Advocacy Project are not deductible for federal income tax purposes.