Grants & Governance

Regulatory status, tax filings, and grantmaking guidelines.

Governance & Regulatory Compliance

The Manzo Buthay Foundation is classified as a private foundation under Internal Revenue Code Section 509(a) and is fully exempt under IRC Section 501(c)(3).

Annual Tax Reporting

Pursuant to federal regulations, the Foundation files Form 990-PF (Return of Private Foundation) annually with the IRS. Our accounting period ends December 31.

Grant Eligibility Criteria

  • Must be an organization exempt under IRC Section 501(c)(3) or an equivalent international NGO.
  • Programs must directly align with providing food, shelter, or resources for children in developing nations.
  • Transparent financial tracking and compliance with private foundation expenditure responsibility.

IRS Determination

EIN: 39-3371364

DLN: 26053654006385

Effective Date: July 17, 2025

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