HAL is exempt from federal income tax under section
501(c)(3), and qualifies as an organization under
sections 509(a)(1) and 170(b)(1)(A)(vi). HAL is also
exempt from Maryland state income
tax. This means that contributions/donations to HAL,
or the Observatory Fund, are generally deductible from
federal and Maryland State income tax by the donor.
For more information, please see the Approval Letter from the IRS and the income tax and sales tax exemption letters from the State of
Maryland. |