On July 7, 2004, the IRS granted the Recreational Aviation Foundation (RAF) a 501(c) (3) status effective as of December 22, 2003. The RAF Federal EIN is 42-1613294 and the Montana State ID is D-128852.

As a 501(c)(3) foundation, donors may deduct contributions made to the foundation as provided in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers and gifts are deductible for federal estate and gift tax purposes.

To see the complete RAF-specific IRS document as a .pdf file - Click Here

To see the IRS document "Charitable Contributions - Substantiation & Disclosure Requirements" as a .pdf file - Click Here

To see the IRS document "Final Determination Letter" as a .pdf file - Click here

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The Recreational Aviation Foundation is registered with GuideStar.org as a nonprofit organization.