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.

FEMA Public Assistance: Private Nonprofit Organizations Fact Sheet (Oct. 2022).FEMA Second Appeal Analysis; Redus Kiddie Kampus; FEMA-1603-DR-LA (Mar. 26; 2013). HeadnotesTo 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.