Pennsylvania nonprofit status
FOCS has been approved by the Commonwealth of Pennsylvania as a nonprofit organization. This state organizational status does not itself grant or imply federal tax-exempt recognition.
Federal status
FOCS has not received recognition from the Internal Revenue Service as a tax-exempt domestic fraternal society under Internal Revenue Code section 501(c)(10).
Anticipated application
FOCS currently anticipates applying for recognition under section 501(c)(10), subject to professional legal and tax review. That section applies to qualifying domestic fraternal societies, orders, or associations operating under the lodge system. Eligibility and recognition are determined under federal law and applicable IRS procedures; future recognition is not guaranteed.
Contributions and payments
FOCS does not currently represent contributions, membership dues, fees, or other payments as federally tax-deductible. Donors and members should consult their own qualified tax advisers regarding individual circumstances.
For federal classification requirements, see the IRS guidance for fraternal societies.