All donations that support the Merrick-Moore Community Development Corporation

fundraising campaign will go towards supporting our mission and advocacy efforts. Within the scope of our efforts, our team and volunteers dedicate their time to the community to establish food sovereignty, provide green infrastructure to lower-wealth homes, advocate for safer streets (specifically on Cheek Road), and conserve green space.

The Samuel Green Sr. Community Garden, located at 2421 Cheek Road, will provide a garden and food forest to all community members. This will allow access to fresh and free fruits and vegetables, as well as obtaining agricultural skills and knowledge, and connections to thrive!

Pending 501(c)(3) Status Memo

MEMORANDUM

Organization: Merrick-Moore Community Development Corporation

State: North Carolina

Date of Incorporation: October 2, 1997

1023 Application Submitted Date: December 2, 2022

Contributions to Organization with IRS Application Pending

When the IRS approves a timely filed exemption application [within 27

months of the creation of the entity], exempt status is recognized back

to the date the organization was created. Thus, while an application is

pending, the organization can treat itself as exempt from federal

income tax under section 501(c)(3). If the organization ultimately

qualifies for exemption for the period in which the contribution is

made, the contribution will be tax-deductible by the donor. Alternatively, if the organization ultimately does not qualify for an exemption, then the contribution will not be tax deductible. Source: IRS

Effective Date of Exemption

If the organization files the application within this 27-month period, the organization’s exemption will be recognized retroactively to the date it was organized. Otherwise, the exemption will be recognized only from the date of receipt. The date of receipt is the date of the U.S. postmark on the cover on which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS.

Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. (P. 24, IRS Pub 557, PDF).