501(c)3 Status

As of February 9, 2023 DEB has received official 501(c)3 status from the IRS. 

According to IRS regulations, DEB's tax deductible status will be granted retroactively to the date of the organization's filing of proper Articles of Incorporation, which was April 26, 2022.  

This allows DEB exemption from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). In addition, donors can deduct contributions they make to DEB under IRC Section 170. DEB is also qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522. 

DEB began working with the Center for Non-Profit Law in April of 2022 to create a non-profit for Decatur's Fire Brigade, now referred to as DEB (Decatur Emergency Brigade).

IRS Determination Letter

(original letter appears below)

Department of the Treasury 

Internal Revenue Service
Tax Exempt and Government Entities 

P.O. Box 2508 Cincinnati, OH 45201 

Dear Applicant: 

We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). Donors can deduct contributions they make to you under IRC Section 170. You're also qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522. This letter could help resolve questions on your exempt status. Please keep it for your records. 

Organizations exempt under IRC Section 501(c)(3) are further classified as either public charities or private foundations. We determined you're a public charity under the IRC Section listed at the top of this letter. 

If we indicated at the top of this letter that you're required to file Form 990/990-EZ/990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N; thee-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked. 

If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter. 

For important information about your responsibilities as a tax-exempt organization, go to www.irs.gov/charities. Enter "4221-PC" in the search bar to view Publication 4221-PC, Compliance Guide for 501 (c)(3) Public Charities, which describes your record keeping, reporting, and disclosure requirements. 

Sincerely, 

Stephen A. Martin
Director, Exempt Organizations Rulings and Agreements