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IRS 501(c)(3) determination - accessible text.
A text-accessible presentation of the substantive determination information contained in ELR's IRS determination letter.
IRS letter date: September 28, 2026
Organization: Educational Literary Resources, Inc.
Employer Identification Number: 42-5144988
Federal tax status: Exempt from federal income tax under Internal Revenue Code §501(c)(3)
Public charity status: §170(b)(1)(A)(vi)
Effective date of exemption: September 15, 2026
Contribution deductibility: Yes
Annual return requirement: Form 990, Form 990-EZ, or Form 990-N as applicable
Addendum: No
Determination summary
The Internal Revenue Service determined that Educational Literary Resources, Inc. is exempt from federal income tax under IRC §501(c)(3). Donors may deduct contributions under IRC §170, and the organization is qualified to receive tax-deductible bequests, devises, transfers, or gifts under applicable provisions identified in the determination letter.
The IRS further classified ELR as a public charity rather than a private foundation under the public-charity provision identified above.
Open the public redacted IRS letter (PDF)
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