EQUUS Foundation
Equine Welfare Network Eligibility Requirements for a Public Charity

Equine Welfare Network:
Eligibility Requirements for a Public Charity

To be accepted as a public charity on our network:
I. The organization must certify that
•  The organization is recognized by the Internal Revenue Service (IRS) as tax-exempt under 26 U.S.C. 501(c)(3) to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2) as a public charity and the organization is not a private foundation.
•  The organization provides or conducts real services, benefits, assistance, or program activities related to horse welfare in the United States.
•  The organization does not engage in any activity that disregards the welfare of animals of any kind, causes an animal to feel pain or fear, exploits or harms an animal to benefit the organization, or willfully slaughters an animal to benefit the organization.
•  The organization's programs and activities are directed by an active and responsible governing body, whose members have no material conflict of interest and a majority of which serve without compensation.
• The organization prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or certifies that the organization is not required to submit an IRS Form 990.
•  The organization conducts publicity and promotional activities based upon its actual program and operations, and that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.
• The organization has operated as a 501(c)(3) tax exempt public charity for at least one full operating year.
• The organization has an operating budget of at least $10,000 and has sufficient cash reserves to offset net losses in any given year.
• The organization does not discriminate on the basis of race, religion, creed, national origin, disability, handicap, age, sexual orientation, marital status, veteran status, or any other basis prohibited by law.
• The organization does not promote or use donations for religious education or religious purposes; require participants to be of a certain faith or participate in religious, instruction, activities or services; or require participation in prayer, worship, religious instruction or other religious activities as a condition of receiving social or secular services offered.

II. The organization must provide programs that involve one or more of the following:
• Shelter and rehabilitation for America's equines subjected to abuse and neglect, and at risk for slaughter;
• Retraining and re-homing of America's equines in transition with careers as athletes, companions, teachers, and healers;
• Peaceful and humane retirement and end of life for aged equines that ensures that they are able to live out their lives in comfort and with dignity;
• Mutually beneficial opportunities for people and equines to partner for the purpose of contributing positively to cognitive, physical, emotional and social well-being.

III. The organization must have a presence on the internet, i.e., a unique domain/url address that clearly defines its equine programs and ensure that the content displayed is kept current and based on actual programs and operations. A Facebook page is not acceptable.

IV. The organization must keep its Guidestar profile current. The EQUUS Foundation expects all charities that are accepted on our network, regardless of their size and scope, to be accountable and transparent to the public. The EQUUS Foundation requires that the Guidestar seal reflecting the current year be displayed on the charity's Guidestar profile. GuideStar is a free information service specializing in U.S. nonprofit companies. Please update your organization's GuideStar profile at https://www.guidestar.org/Login.aspx with the required information. If you have not done so already, you will need to create an account; otherwise sign in to update the report.

V. For those organizations that are eligible to attain verification or accreditation status with the Global Federation of Animal Sanctuaries (GFAS), an EQUUS Foundation Alliance member, the organization may be required to attain verification prior to being accepted as a member of the EQUUS Foundation Equine Welfare Network. To learn more about GFAS Accreditation and Verification for equine organizations, visit the GFAS website at https://www.sanctuaryfederation.org/ or contact GFAS Program Director-Equine, Daryl Tropea, at Daryl@sanctuaryfederation.org

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