41 CFR § 102-37.320 - Conditional eligibility of not-for-profit organizations pending tax-exempt status.

---
identifier: "/us/cfr/t41/s102-37.320"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-37.320 - Conditional eligibility of not-for-profit organizations pending tax-exempt status."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-37.320"
section_name: "Conditional eligibility of not-for-profit organizations pending tax-exempt status."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "B"
subchapter_name: "PERSONAL PROPERTY"
part_number: "102-37"
part_name: "37—DONATION OF SURPLUS PERSONAL PROPERTY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 549 and 121(c)."
regulatory_source: "90 FR 58444, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-37"
---


# 102-37.320 Conditional eligibility of not-for-profit organizations pending tax-exempt status.

Under no circumstances may you grant conditional eligibility prior to receiving from the applicant a copy of a letter of determination by the Internal Revenue Service stating that the applicant is exempt from Federal taxation under section 501 of the Internal Revenue Code.