The Internal Revenue Service has determined that the General Conference of Seventh-day Adventists is a Section 501(c)(3) organization and has listed it in Volume II on page 1152 of the most recently published IRS Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986 (revised to September 30, 2002). That listing gives the General Conference of Seventh-day Adventists a Code 1 designation, which indicates that it is “(g)enerally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also included as having contributions deductible, even though they are not separately listed.”
The following health-care institutions or their “parent” organizations are listed in the Seventh-day Adventist Yearbook and are covered by the group exemption of the General Conference of Seventh-day Adventists. Gifts and grants to these institutions thus qualify for deductions under Section 170 of the Internal Revenue Code. All are classified as organizations that are not private foundations as defined in Section 509(a) of the Internal Revenue Code.
Loma Linda Community Medical Center
Loma Linda University Behavioral Medicine Center
Loma Linda University Children’s Hospital
Loma Linda University Medical Center
Loma Linda University Heart and Surgical Hospital