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Is deductibility controlled by org's 501c3 status at time of contribution or end-of-year?

Someone I know is has put together a charitable organization and is in the process of getting 501(c)(3) status.

At the moment they do not have the status. For purposes of this question assume they'll get it by 12/31/2016.

If I contribute to them now is the contribution not deductible because at the moment of the contribution they do not have 501(c)(3) status? Or will it be deductible because by the end of my tax year they will have

501(c)(3) status?

Thanks!

Reply to
Rich Carreiro
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The answer is in Pub 557. In most cases the exemption is retroactive to when the organization was established:

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If your organization will be so small that its annual revenue is under $5K, it doesn't even have to file for exemption.

Reply to
John Levine

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