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VA Nonprofit Education Corporations

VA Nonprofit Education Corporations VHA Handbook 1440.2
Congress passed legislation in December 2003 that has extended the deadline giving medical centers the authority to establish Nonprofit Education, Research and Education, and Research Corporations (NPCs). The new deadline is December 31, 2008

Title 38 U.S.C. 7361 - 7368 provides for the establishment of NPCs to serve as flexible funding mechanisms for resources derived from non-VA appropriated funds that are to be used for education or research activities at that medical center.

VHA Handbook 1400.2 provides procedures for the establishment of nonprofit education corporations including instructions for annual reports, acknowledgment letters for unrestricted funds, and other valuable resources.

Resources

The appearance of hyperlinks does not constitute endorsement by the Department of Veterans Affairs, any web site or of the information, products or services contained therein. VA does not exercise any editorial control over the information you may find at these locations. Such links are provided as external information resources and are consistent with the stated purpose of this VA Internet Service.

NAVREF The National Association of Veterans' Research and Education Foundations has an excellent website that includes many resources that will be helpful in the establishment of your NPC.

NCNA The National Council of Nonprofit Associations is a network of 40 state and regional associations with a collective membership of more than 20,000 community nonprofits. Their website also lists contacts for nonprofit associations within many of the states. These state organizations may have helpful advice for you in establishing your own NPC.

Internal Revenue Service Visit this Internal Revenue Service website to obtain a number of materials:

• Employer Identification Number, Form SS-4
• Application for Recognition of Exemption, Package 1023
• Tax-exempt Status for Your Organization, Publication 557

More information contact Andy Fleshman, Office of Academic Affiliations (202) 273-8369

Updated: December 13, 2003