The following entities are generally eligible to receive grants from the Kiwi Environmental Fund:
- U.S charitable organizations that are tax-exempt under section 501 (c) (3) of the Internal Revenue Code (“Code”) and are public charities under the section 509 (a) of the Code.
- Certain tax exempt religious organizations and the education institutions that are not characterized as Code Section 501 (c) (3) organizations.
- Private operating foundations
The following entities or causes are generally not eligible to receive grants:
- Individuals and political candidates or parties, lobbying organizations or activities
- Non-operating private foundations, or type III supporting organizations which are not functionally integrated
- Pre-existing pledges
- Private benefit, such as dues, school tuition, membership fees, benefit tickets or goods purchased at a charitable auction