Global Hands, Inc. — 501(c)(3) Status

Status at a glance

What 170(b)(1)(A)(vi) means

Global Hands is classified by the IRS under Internal Revenue Code §170(b)(1)(A)(vi), which means we are a publicly-supported public charity — not a private foundation. We pass the public-support test by receiving a substantial portion of our support from the general public and government sources, rather than from a single donor or family.

For donors: contributions to a 170(b)(1)(A)(vi) public charity are generally deductible up to 60% of the donor's adjusted gross income (AGI) for cash gifts (vs. 30% AGI for cash gifts to a private foundation). Non-cash appreciated assets follow separate AGI limits. Consult your tax advisor.

For grantmakers: grants to Global Hands do not require expenditure-responsibility procedures under IRC §4945(d)(4) (which apply to grants from private foundations to non-public-charity grantees). Equivalency Determination is also unnecessary; Global Hands is a domestic US public charity.

What Global Hands does

Global Hands operates direct-service programs in trauma recovery, family restoration, veteran support, addiction recovery, leadership development, and outreach. Attestyx is one of Global Hands' charitable programs — specifically, the program that provides grant-integrity infrastructure to other foundations and grantmakers. See About Global Hands for the full program portfolio and the relationship between Attestyx and Global Hands' primary mission.

IRS Determination Letter

The IRS determination letter recognizing Global Hands, Inc. as a 501(c)(3) public charityis publicly available below. The letter (Form 947 Rev. 2-2020, DLN 26053423004843) was issued by Stephen A. Martin, Director, Exempt Organizations Rulings and Agreements on March 2, 2023, with effective date of exemption December 14, 2022.

Form 990 Filings

Global Hands files IRS Form 990 annually within nine months of fiscal year-end (accounting period ending December 31). Filings are public records. Once each Form 990 has been accepted by the IRS, a copy will be linked here and indexed by major charity transparency services (Candid / GuideStar, Charity Navigator, ProPublica Nonprofit Explorer).

Effective date of exemption: December 14, 2022. Global Hands is required by the IRS to file Form 990 / 990-EZ / 990-N annually; failure to file for three consecutive years results in automatic revocation of exempt status.

Donor verification

Donors and foundation counsel can independently verify Global Hands' tax-exempt status through:

• IRS Tax Exempt Organization Search (TEOS) — search EIN 92-1444754 at apps.irs.gov/app/eos
• IRS Publication 78 — annual cumulative list of organizations to which contributions are deductible
• Candid / GuideStar — at guidestar.org once first Form 990 is filed
• State charitable solicitation registries — Global Hands registers in each state where it solicits, per applicable state Charitable Solicitation Acts

Transparency commitment

Global Hands publishes transparency reporting across both its direct-service work and its Attestyx program. Direct-service transparency lives at global-hands.com/transparency. Attestyx-program transparency — engagement counts, verdicts issued, evidence bundles produced, fraud detected and reported — lives at /transparency on this site.

Per IRS public-disclosure rules, Global Hands provides upon request: the most recent Form 990, Form 990 schedules (Schedule A through Schedule R as applicable), Form 1023 application for tax-exempt status, and the IRS determination letter.

Governance and conflict-of-interest policy

Global Hands maintains a written conflict-of-interest policy reviewed annually by the board. The policy applies to every transaction with related parties — including the Master Services Agreement with JIL Sovereign Technologies, Inc. that licenses the attestation technology to Global Hands. The MSA is priced at fair market value and re-reviewed annually by independent board members to satisfy IRS private-benefit and inurement rules under IRC §501(c)(3).

See About Global Hands for governance overview, board composition, and operator-licensor structure.

Charitable contributions

Donations to Global Hands, Inc. are deductible under IRC §170 to the extent allowed by law. For US donors, contributions are deductible against federal income tax in the year given subject to the donor's applicable charitable-contribution limits (typically 60% of AGI for cash gifts to public charities). Consult your tax advisor.

To give to Global Hands generally (supporting both direct-service programs and Attestyx infrastructure), see global-hands.com/give. For matching gifts, planned giving, donor-advised fund grants, IRA qualified charitable distributions, or major-gift inquiries specifically supporting Attestyx, see /donors or major-gift inquiry.