We do not give grants to individuals.
We only give grants to 501(c)3 organizations.
There are no deadlines for applications.
We suggest that you submit only one grant application in any twelve month period. When evaluating grant applications, the Trustees will also consider your past activity; i.e. application frequency, approvals, and rejections, when making a decision.
All applications must have written approval from the President/CEO/Head of the non-profit applicant. Grantees have asked for this procedure to ensure that the highest priority of the applicant is being presented to us.
Please include the following in your application package:
1) Five copies of the application form (pages 1 & 2, program and financial summaries, questions 1-7)
2) One copy of your IRS tax determination letter and our Certificate.
3) One copy of your Annual Federal Return (Form 990)
4) One copy of any supporting materials, such as a budget. This should be limited to one to two pages.
PLEASE DO NOT SEND ANY CDS, BROCHURES, ETC.
Our grant application asks whether or not your organization is a “private foundation”. Determination of private foundation status is made under Section 509 of the Internal Revenue Code, rather than Section 501(c)(3). The classifications are independent so that some 501(c)(3) organizations are private foundations while others are not. For tax reasons, Gheens contributes only to 501(c)(3) organizations that ARE NOT private foundations.
Someone connected with your organizations should have a letter from the Internal Revenue Service specifying your private foundation status. If your organization was originally organized after 1969, the IRS should have sent your organization two notices. The first was the Preliminary Determination Letter which stated that your organization was exempt for two or three years. The second was the Final Determination Letter which stated that your organization would remain exempt absent a change of circumstances. Gheens requires a copy of the second letter before processing your Grant Application. Most likely, your organization’s Final Determination Letter states not only that your organization is a 501(c)(3) organization, but also whether or not it is a private foundation.
On the other hand, if your organization was originally organized before 1969, its private foundation status was probably not specified in either the Preliminary or Final Determination Letters. This is because the “private foundation” concept was not created by Congress until 1969. Sometime after 1969, the Internal Revenue Service should have sent your organization another letter stating whether or not your organization was a “private foundation”. In addition to your Final Determination letter, Gheens needs a copy of the “private foundation” letter before processing your Grant Application.
Many organizations are unable to locate the letters that Gheens requires. This may be because such letters were never received or because your leadership has changed and some records have been lost or misplaced. If you cannot locate one or all of the above letters, then we suggest you contact your Regional Internal Revenue Service directly and request a letter. If your latest communication with the IRS has been in the last two years, contact the person whose name appears on that letter. If your last communication has not been recent, then again, contact your Regional Office of the IRS, ask for exempt organization section and request a copy of the letter or letters you need. If you are unable to obtain the necessary documents in this way, let us know, and we will discuss other strategies.
We regret this process is so complicated; however, the current tax laws are such that no simpler procedure will suffice.
The Gheens Foundation is transitioning to an online grant submission process. The application process will be open soon on this page. If you have any questions, please call Kathy Knotts at (502) 584-4650 or Kathy@gheensfoundation.org. Thank you.