A "501(c)(3)" is a designation by the Internal Revenue Service (IRS) in the United States for nonprofit organizations that are tax-exempt. This means that these organizations do not have to pay federal income tax on the money they receive, as long as they operate for charitable, religious, educational, or scientific purposes. Donations made to 501(c)(3) organizations are often tax-deductible for the donor, encouraging individuals and businesses to contribute. To qualify as a 501(c)(3), an organization must meet specific requirements set by the IRS, including having a clear mission and purpose that benefits the public. Additionally, these organizations cannot engage in political campaigning or substantial lobbying activities. This status helps ensure that funds are used for the intended charitable purposes.