Families First Foundation

Families First Foundation is a 501(c)(3) non-profit public organization and all contributions are tax-deductible according to the Internal Revenue Code.

Families First Action Committee

Families First Action Committee is a 501(c)(4) non-profit public organization and direct contributions to FFAC are not tax-deductible according to the Internal Revenue Code.

Exceptions for Tax-Deductible Contributions to FFAC:

1. According to IRS Code, it is permissible for an individual to contribute to FFAC through the local church (congregation) and gain a tax-deductible contribution. The congregation then sends a same-amount contribution to FFAC.
   
2. According to IRS Code, a collective special contribution to FFAC through the local church (congregation) is permissible with all contributors gaining a tax-deductible contribution. The congregation then sends a same-amount contribution to FFAC.

Note: Churches (congregations) are not required to grant the two exceptions described above. It is the responsibility of the contributor to check with church leadership regarding such contributions.

Memorial and Honor Contributions

All "Memorial" and "In Honor Of" contributions should be made to Families First Foundation so the gift will be tax-deductible. In addition to including the name of person memorialized or honored, please include the name and address of the person to receive a letter of acknowledgement. A letter of appreciation and acknowledgement will also be mailed to the contributor.

Note: All contributions are reported according to the Internal Revenue Service Code. A year-end statement of contributions is available upon request.