While many Synagogues have their own 501(c)(3) letter from the IRS, The OJC Fund recognizes that the IRS does not require a Synagogue to apply for a 501(c)(3) letter to be considered a tax-exempt charitable organization. In the United States, Synagogues are automatically exempt from federal income tax and eligible to receive charitable donations under Section 501(c)(3) of the Internal Revenue Code, even if they do not file for 501(c)(3) status. As per its policy, The OJC Fund will make grants to bona fide Synagogues as determined within the sole discretion of The OJC Fund. To assist in making this determination, please complete the following Synagogue Questionnaire.