Note: We are NOT a 501(c)3 organization. 

6. WHEN SOMEONE MAKES A DONATION TO SWIM-A-THON, IS THEIR
   GIFT TAX-DEDUCTIBLE?
   The USA Swimming Foundation is a 501(c)3 nonprofit organization. Contributions made to the USA Swimming Foundation are fully tax deductible  to the extent allowed by law. If your organization is a registered 501(c)3 nonprofit organization, and it is not providing goods/ services in exchange for donations made to your Swim-a- Thon, the full amount of the donors gift is tax deductible. If your organization is not a registered 501(c)3 nonprofit, only 5% of the donor’s gift is tax deductible. Each participant has the responsibility to inform donors of the extent of their tax deductibility. If you have questions about tax deductibility, please contact current tax lawyers. 

7.