Tax Deductibility of Donations
A Guide for Constituent Masonic Angel Funds


The Masonic Angel Foundation, Inc. (the "parent" organization in Orleans, MA not your local Masonic Angel Fund) is recognized as a publicly supported organization under Section 501(c)(3) of the Internal Revenue Service Code. As such, donors who contribute to the Foundation may deduct their contributions as provided in Section 170 of the Internal Revenue Service Code. Bequests, legacies, devises, transfers or gifts to the Foundation or for its use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106 and 2522 of the Code.
(IRS Letter of Declaration of Public Charity Status of the Masonic Angel Foundation)
In "English", this means that a donor may contribute to the Masonic Angel Foundation, Inc. and take a tax deduction for that donation on their Federal Income Tax return.

All Masonic Lodges are recognized as a "fraternal organization" under section 501(c)(10). Donations to such organizations are generally not tax-deductible. If a donor contributes to your local Masonic Angel Fund they may not deduct that donation on their Federal Income Taxes. You are not to issue any statements that attract donors with the promise of tax-deductibility for their contributions.

The Masonic Angel Foundation was granted Exempt Group status in 2007.  Under a group exemption, subordinate chapters can inherit full 501(c)(3) status through their subordinate affiliation with the Masonic Angel Foundation, Inc. as parent organization.  All new MAF chapters established since that time came on board as members of the Exempt Group. 

Selected Chapters, established prior to December 2007, were invited into the Exempt Group.  Chapters were invited on the basis of a strong history of compliance with reporting requirements and a reasonable level of activity. If your MAF chapter holds a group exemption welcome letter from the Foundation, the instructions in that letter supersede the information on this page.

As of 2010 the Foundation generally will no longer accept tax-deductible donations on behalf of chapters that are not members of the Exempt Group.  If your chapter is not part of the group exemption and such a donation is offered, please contact the Foundation to determine whether or not you qualify for membership in the group exemption.

The Foundation staff is available to answer your questions about donations to the Masonic Angel Foundation, Inc. However, we are not tax practitioners. You and your donors should always seek the advice of an appropriately qualified financial or legal professional when negotiating a major donation. 

Please feel free to contact us if you would like to discuss tax deductibility of donations in further detail.

Tax ID - 04-3521605

Mailing Address · Post Office Box 1389 · Orleans, Massachusetts 02653
Office · Surfside Building · 49 South Orleans Road · Orleans
Phone 508-255-8812
Email info@masonicangelfund.org