Are WheelCare.Health Contributions Tax-deductible?

Application has been submitted to the IRS for WheelCare.Health to be a 501(c)(3) tax-exempt charitable organization but we are waiting on the final determination letter officially granting that status.

So, in the meantime – since those approvals are sometimes slow – are contributions to our mission tax-deductible? The answer is almost but not quite yet.

Once the determination has been made, exempt status will be retroactive to the date the organization was created (30 April 2025). In the meantime, IRS guidance says WheelCare.Health can “treat itself as exempt from federal income tax under section 501(c)(3)…while its application is pending. However, contributors to the organization do not have advance assurance of deductibility because the organization’s exemption is pending.” (Emphasis added.)

In short, we will be able to accept contributions and if our application for exemption is approved, those will be tax-deductible by our donors; if it is not approved, then contributions will not be tax deductible.