Community Services Corporation 501(c)(3)

The Mid-America Regional Council Community Services Corporation is a 501(c)(3) corporation created by the MARC Board of Directors to allow more flexibility to seek and accept funding and other support not possible through its own organizational and board structure. Specifically, the corporation is eligible to receive grants from corporations and private foundations, which sometimes only award grants to 501(c)(3) organizations.

MARC was formed by agreement among area local governments and is recognized under Section 155 of the IRS Code as an instrumentality of local governments. The IRS recognizes contributions to MARC as charitable, and this institutional arrangement is adequate to allow contributions from most philanthropic and corporate funders. The corporation is typically used as the applicant for funds only when MARC’s corporate structure is not acceptable to the funder. However, the nonprofit corporate structure also allows MARC to administer collaborative programs of community benefit that are not as well suited to the structure of MARC’s public decision-making structure.

MARC provides staffing, accounting and auditing, and other services to the Community Services Corporation.