Foundation Status
The Good Shepherd Clinic(GSC) is a 501(c)(3) organization. It is a public charity (it receives a substantial part of its income, directly or indirectly, from the general public or from the government). A public charity is defined as an organization that has broad based support, not limited to a few individuals or families. Public charities are defined in the Internal Revenue Code under sections 509(a)(1) through 509(a)(4).

The Good Shepherd Clinic is governed by an Executive Board of 9 members elected by the Executive Committee. Each Board Member serves a term of 3 years.

Because of our 501c3 status, GSC does not charge or collect tax on purchases made by individuals or corporations. We do provide Receipts for donations of Money, Usable items and In-kind services given to GSC. If you would like a receipt for your contribution to the clinic, please request one from the Director of the Clinic. You may call or write for a receipt (please see our "Contact Us" web page for contact information).

General Information
While its 501(c)(3) status determines if an organization is eligible to receive tax deductible donations, its foundation status determines the limits of an individual donor's deduction. Individuals giving to 501(c)(3) organizations that are public charities may deduct contributions representing up to 50% of the donor's adjusted gross income (if the individual itemizes on his tax returns).Corporations may deduct all contributions to 501(c)(3) organizations up to an amount normally equal to 10% of their taxable income.

When Goods and Services are Involved
A payment to a charity qualifies as a deductible gift to the extent that it exceeds the fair market value of the privilege or benefit the "donor" receives in return for that gift.

Example#1: You cannot deduct the full amount paid to a charity for such items as candy or magazines. If the charity charges $10 for a box of candy that normally sells for $8, only $2 can be claimed as a charitable contribution.

Example#2: The purchase price of tickets to a fund raising dinner, circus, or other meal or entertainment event is not fully deductible. Only the portion of the ticket price above the value of the meal or entertainment can be deducted for income tax purposes, even if the charity refers to the entire purchase price as a donation. The portion of the price that reflects the value of the admission is not deductible.

Example#3: Membership dues that merely cover the cost of privileges or benefits received by you are not deductible. However, "dues" that actually constitute a contribution for which you receives little or no privilege or benefit of monetary value in return are deductible.

Example#4: The price of participating in a raffle or similar drawing cannot be deducted as a charitable donation.


General Tips on Deducting Contributions
1. Contributions are deductible for the year in which they are actually paid or delivered. Pledges are not deductible until the year in which they are paid.

2. The value of volunteer time or services to a charitable organization is not deductible. However, out-of-pocket expenses directly related to voluntary service are usually deductible.

3. Contributions for which the donor receives a gift or other kinds of benefits are deductible only to the extent that the donation exceeds the value of any benefit received by the donor.

4. Direct contributions to needy individuals are not deductible. Contributions must be made to qualified organizations in order to be tax deductible.

5. Contributions made directly to foreign organizations are not deductible.

6. The "fair market value" of goods donated to a thrift store is deductible as long as the store is operated by a charity. To determine fair market value, visit a thrift store and check the "going rate" for comparable items.

7. Donated property may generally be deducted at the fair market value of the property at the time of the contribution. See a financial adviser for additional details.