Donor Disclosure
Before you give, read this.
We are an Alabama nonprofit corporation with a federal 501(c)(3) application currently under review by the IRS. Until determination is in hand, we are not soliciting or accepting donations. This page explains exactly where we stand and what that means for you.
Current status as of June 2026: Fear Not Foundation is an Alabama nonprofit corporation. Our IRS Form 1023 application for 501(c)(3) recognition was filed June 22, 2026 (EIN 41-5295276). The application is under IRS review. We are not currently soliciting or accepting monetary donations.
What "application under review" means
A nonprofit corporation can exist under state law before the IRS recognizes it as tax-exempt. Fear Not Foundation is incorporated in Alabama. We have applied to the IRS for federal 501(c)(3) recognition. The IRS typically takes several months to issue a determination letter.
Until the IRS issues a favorable determination letter, contributions to Fear Not Foundation are not yet tax-deductible as charitable contributions under section 170 of the Internal Revenue Code. If the IRS issues a determination letter, deductibility is generally retroactive to the date of incorporation under current IRS rules — but no donor should rely on that outcome. Determination is not guaranteed.
Why we are not accepting donations right now
We made a deliberate choice to wait. Three reasons:
- Donor clarity. Anyone giving should know with certainty what their tax treatment will be. Soliciting before determination introduces ambiguity. We don't want our first impression on a donor to be ambiguity.
- Governance readiness. Our board, bylaws, conflict-of-interest policy, and financial controls are in place. We want our first dollar of charitable activity to land inside a fully functioning governance structure — not be the thing that forces us to build one.
- Trust. Faith-rooted nonprofits face a higher trust bar, and rightly so. Waiting costs us a few months. Rushing could cost us the reputation we're trying to build for the long run.
What you can do today
- Tell us you're interested. Use the "Give" form on the homepage. We'll add you to the list and contact you the moment we open giving.
- Volunteer your time or skills. The "Serve" form goes to the same place. We have real work that needs doing right now.
- Refer someone who needs help. The "Receive" form is open today, held in confidence, and reviewed personally by a board member or pillar leader.
- Pray for us. If that's your tradition, we welcome it.
Once the IRS issues determination
When we receive a favorable IRS determination letter, this page will be updated to reflect the date of determination and the effective date of tax-exempt status. At that point:
- Donations will become tax-deductible to the extent allowed by law.
- We will provide written acknowledgment for every donation that meets IRS substantiation requirements (currently any single gift of $250 or more).
- Our first quarterly stewardship report will publish within ninety days of the close of the first full operating quarter following determination. See our stewardship page.
If determination is denied or delayed
We will say so plainly, on this page, within 14 days of any adverse IRS action. If determination is denied, no donations will be accepted under the Fear Not Foundation name, and we will publicly explain the path forward — whether that is an appeal, a refile, or a wind-down.
State registration
Fear Not Foundation is registered as a domestic nonprofit corporation in the State of Alabama. Charitable solicitation registration in Alabama and any other state in which we will eventually solicit will be completed before we begin active fundraising. Donors in states with separate solicitation registration requirements may contact us for current state-by-state status.
Restricted gifts and donor intent
We do not currently accept restricted gifts (gifts earmarked for a specific program or recipient). When we open giving, all contributions will be treated as unrestricted unless we have a written agreement with the donor that establishes a specific restriction in advance. Restrictions, once accepted in writing, are honored.
In-kind gifts
We accept in-kind gifts of goods or services when they directly support a program. For tax purposes, in-kind gifts are subject to IRS rules on substantiation and valuation, and the donor is responsible for any required appraisal. We provide written acknowledgment but do not assign valuation. As with cash gifts, in-kind contributions are not yet eligible for charitable deduction treatment until IRS determination is issued.
Conflicts of interest and related-party transactions
Our board operates under a written conflict-of-interest policy signed annually by every director and officer. Any transaction between Fear Not Foundation and a director, officer, family member, or related entity is disclosed, reviewed by the disinterested directors, and recorded in the minutes. We do not use donor funds to enrich insiders. The COI policy will be linked from our stewardship page once personal address redactions are complete.
Questions
Write Kevin directly: kevin@fearnotfoundation.net. We answer.