Following are answers to some frequently asked questions regarding these programs. An important concept to keep in mind is that in most cases, the IRS does not care why a particular grant is made, so long as it is made for a charitable purpose. If the grant is made from a foundation, this purpose must be consistent with the purposes set forth in the foundation's organizing documents. In general, corporations and foundations can match gifts to any public charity. While many programs provide only for matches to gifts made to educational institutions, there is no legal requirement that programs be so limited.
Some programs exclude gifts to religious organizations.
Again, this is a policy, not legal, choice. No, the matching gift program may match either a portion or a multiple of a gift. Many programs require the employee to complete a form and send it along with his or her gift to the charity. An appropriate officer of the charity attests to the charity's receipt of the employee's contribution and sends the form back to the corporation. A recent development is for employees to request matching gifts through a touch-tone telephone system.