Nuckolls Fund Tax Status
In November 1988, The Nuckolls Fund for Lighting Education Inc. (originally known as the James L. Nuckolls Fund for the Education of the Lighting Professional, Inc.) received from the Department of the Treasury’s Internal Revenue Service an advanced ruling for an exempt status under Section 501(c)(3). In November 1993 after five years of review, the Internal Revenue Service gave final approval for such tax status and noted “Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary.” With this status, contributions to The Nuckolls Fund for Lighting Education are tax deductible to the full extent of the law. Whenever a contribution is made, a letter from the fund is sent to the donor acknowledging the amount of the contribution for their tax purposes. Upon written request, a copy of the documentation from the Internal Revenue Service is available from the fund.