TEND is a tax exempt nonprofit organization under 501(c)(3) of the IRS Code. We are also classified as a public charity under Section 509(a)(2) of the Code. We are qualified to receive tax deductible bequests, devises, transfers, or gifts under Section 2055, 2106, or 2522 of the Code.
According to IRS guidelines, TEND must maintain sole control and discretion over the use of the funds once a tax-deductible receipt is issued. Tax deductible gifts are non-refundable.