Donor disclosure
1. Who we are
Angel Edu Tam Foundation Inc
Entity type: Nonprofit corporation formed in South Dakota, United States
SD Business ID: NS275368
Effective formation date: 2024-05-20
NAICS classification: 813219 — Other Grantmaking and Giving Services
EIN (IRS Tax ID): 61-2216267
4809 W 41st St, Ste 202, Sioux Falls, SD 57106, US
[email protected]
2. Current legal status
The Foundation is a validly formed nonprofit corporation in South Dakota under SDCL Title 47, Chapter 22. The initial filing was acknowledged by the South Dakota Secretary of State as Active / Good Standing. The South Dakota Secretary of State requires nonprofit corporations to maintain a registered agent and file an annual report by the first day of the anniversary month each year; failure to comply can result in administrative dissolution. The Foundation's current standing after the 2025-05-01 due date is under review; the check date will be posted on the Transparency page once verification is complete.
3. EIN and IRS caveat
The organization has been assigned EIN 61-2216267 by the Internal Revenue Service (IRS notice CP 575 E dated 2024-09-30, per Form SS-4). An EIN assignment does not by itself constitute federal tax-exempt recognition. The IRS CP 575 notice itself states that the assignment of an EIN does not grant tax-exempt status.
4. Federal tax-exempt status
Federal tax-exempt recognition under Section 501(c)(3) of the Internal Revenue Code depends on the issuance of an IRS determination letter following review of Form 1023 or 1023-EZ. As of the latest review, IRS determination for the Foundation has not been confirmed and a determination letter has not been published. The IRS states that, while an exemption application is pending or has not been approved, donors do not have advance assurance regarding deductibility of contributions.
Donors may verify status directly at IRS Tax Exempt Organization Search using EIN 61-2216267.
5. Tax deductibility
The Foundation does not represent that contributions are tax-deductible. Deductibility, if any, depends on the organization's verified legal status and applicable law for the donor. Donors are encouraged to consult a qualified tax advisor before contributing.
6. Use of funds
Unless a donor designates a legally binding restriction that the Foundation accepts in writing, contributions are used for the public-benefit, educational, and community purposes consistent with the Foundation's formation. The Foundation does not use contributions for private commercial activity or private inurement.
7. Acknowledgments and receipts
When a contribution is accepted after direct correspondence, the Foundation issues a written acknowledgment consistent with internal policy. Any statement regarding tax deductibility reflects only what has been publicly verified at the time of acknowledgment.
8. Payment channels and impersonation prevention
The Foundation does not publish bank account numbers, personal payment identifiers, or unverified payment links on this website. The internal “banking resolution” document is an internal authorizing resolution only; it is not evidence of bank approval. Official financial correspondence is coordinated through [email protected]. If you receive a payment request that may impersonate the Foundation, please report it to that address.
9. Prohibited uses
This website is not used to sell commercial services, receive product revenue, solicit investments, or conduct commercial transactions inconsistent with the Foundation's public-benefit purpose. The Foundation does not act as merchant-of-record for any commercial product, SaaS, subscription, or consulting service.