To be eligible for Public Assistance, a PNP organization must currently have: (1) a ruling letter from the IRS that was in effect at the time of the disaster, granting tax exemption under sections 501(c), (d), or (e) of the Internal Revenue Code of 1954, or (2) satisfactory evidence from the State that the organization is a non-revenue producing, nonprofit entity organized or doing business under State law. RSL has not demonstrated it has met either of these two criteria.

RSL has not demonstrated it is an eligible PNP applicant. Therefore, it is ineligible for PA funding.

44 C.F.R. § 206.221(f); (44 C.F.R.) § 206.223 PA Guide at 10-11. FEMA Public Assistance: Private Nonprofit Organizations Fact Sheet (Oct. 2022). FEMA Second Appeal Analysis, Redus Kiddie Kampus, FEMA-1603-DR-LA (Mar. 26, 2013).