Accountability, in plain view.
As a public charity, we owe our donors and students a clear picture of how funds are raised and spent. Below you'll find our tax-exempt status, governing documents, and financial reports.
IRS Determination
Sierra Summit Scholarship Fund is recognized by the Internal Revenue Service as a tax-exempt public charity under Section 501(c)(3) of the Internal Revenue Code. Donors may deduct contributions to the extent allowed by law.
- Legal Name
- Sierra Summit Scholarship Fund
- EIN
- 42-4475846
- Tax-Exempt Status
- IRC Section 501(c)(3)
- Public Charity Status
- 170(b)(1)(A)(vi)
- Date of Determination
- August 20, 2026
- Effective Date of Exemption
- August 17, 2026
- Contribution Deductibility
- Yes — deductible under IRC Section 170
- Accounting Period
- Ending December 31
- Annual Filing Required
- Yes — Form 990 / 990-EZ / 990-N
How we put donations to work
As a Section 25F scholarship granting organization, we're required by law to direct the large majority of every dollar to scholarships.
Scholarships for Eligible Students
Section 25F requires us to spend at least ninety percent of our income on scholarships each year.
Administration & Operations
Compliance, eligibility verification, and the operational work required to run an accountable SGO.
Learn more about the rules Section 25F places on organizations like ours on our Section 25F page.
Governing & financial documents
Document links are placeholders. Upload your actual IRS determination letter, Form 990s, and audited statements as they become available.