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Private non-profit

A Private Non-Profit (PNP) is any non-governmental agency or entity that currently has an effective ruling letter from the Internal Revenue Service granting tax exemption under section 501(c), (d), or (e) of the Internal Revenue Code of 1954; or satisfactory evidence from the State that the organization or entity is a non-profit organized or doing business under State law.
A PNP is an eligible subapplicant under the HMGP.