The Foundation is recognized as:
A 501(c)(3) Tax-Exempt Organization
Under IRC § 501(c)(3), the Foundation is exempt from federal income tax as an institution organized and operated for charitable and educational purposes.
Contributions to the Foundation may be tax-deductible to the extent allowed by law.
A Public Charity Under Section 509(a)(1)
Harvest Christian University Foundation qualifies as a public charity under IRC § 509(a)(1) because it receives support from the general public, educational programs, charitable activities, and related institutional operations.
This designation distinguishes the Foundation from a private foundation and allows it to operate with broader charitable flexibility.