Legal & Governance
IRS Tax-Exempt Status
PulmHealth Foundation is recognized by the Internal Revenue Service as exempt from federal income tax under Section 501(c)(3). The Foundation is classified as a publicly supported charity under Section 170(b)(1)(A)(vi).
Status Summary
Federal tax status
- Organization
- PulmHealth Foundation
- IRS status
- 501(c)(3) tax-exempt public charity
- Public charity classification
- Section 170(b)(1)(A)(vi)
- Effective date
- July 24, 2026
- Contributions deductible
- Yes
- Fiscal year end
- December 31
- Annual filing requirement
- Form 990, Form 990-EZ, or Form 990-N, as applicable
What this means for donors
The Foundation's tax-exempt status is effective from July 24, 2026. Qualifying contributions made on or after that date are generally tax-deductible to the extent permitted by law. Donors should consult their tax advisers regarding their individual circumstances.
Our compliance commitment
PulmHealth Foundation is responsible for maintaining appropriate records, completing required annual federal filings, and operating in accordance with its charitable, scientific, and educational purposes.
Independent verification
The Foundation's tax-exempt status can be independently verified through the IRS Tax Exempt Organization Search. Grantmakers and institutional partners who require additional documentation for their own due-diligence files may contact us directly.
PulmHealth Foundation is a separate legal entity from PulmHealth LLC. The Foundation maintains finances and governance separate from PulmHealth LLC. See Independence & Transparency.