Where things stand.

6 of 9 steps between an idea and an open giving path are complete. Nothing below is marked done before it is, and nothing is written in advance of the fact.

  1. Aug 12, 2026Articles approvedRegistered as an Arizona domestic nonprofit corporation by the Arizona Corporation Commission — Business ID 25107365, filing 08122602472348.
  2. Aug 14, 2026EIN assignedFederal employer identification issued by the IRS. The number is retained in the corporation's restricted records and provided where the law requires it.
  3. Aug 2026Governance corpus writtenPolicy Governance Manual, program register administration, and compliance profile — v1.0, written for a board to act on rather than to file away.
  4. Aug 18, 2026Organizational meetingThe Board organized itself, adopted the bylaws and eleven governance documents, elected its officers, appointed an unpaid executive director who holds no board seat and no vote, and set a fiscal year ending June 30. Eight resolutions, each carried unanimously.
  5. Aug 28, 2026Form 1023 filedThe full federal exemption application and supporting attachment were filed after all three directors approved the submission in writing.
  6. Sep 18, 2026IRS determination issuedThe IRS recognized GIVE as exempt under section 501(c)(3), effective August 12, 2026, and as a public charity under section 170(b)(1)(A)(vi). The determination letter confirms contribution deductibility and a June 30 fiscal year end.
  7. Applications pendingArizona STO certificationIndividual and corporate applications have been submitted. The IRS determination letter was sent to the Arizona Department of Revenue on October 19, 2026. Certification has not yet been confirmed; Arizona tax-credit giving remains closed.
  8. In preparationGiving setupCharitable and operating giving are being prepared with separate purposes and payment records. Tax-credit paths require their own program approvals. The giving page shows current availability for each path.
  9. Future programFederal §25F qualificationFederal scholarship tax-credit giving requires qualification and the applicable state listing. IRS recognition is one step; it does not establish GIVE's eligibility for this program.

See each giving path's current availability.