CharityWatch's rating of Center for Community Change is for the 501(c)(3) public charity entity (tax ID #52-0888113).
CharityWatch provides a separate rating for Center for Community Change Action, the related 501(c)(4) tax-exempt, social welfare organization (tax ID #27-0061100).
CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities are included together in a combined or consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs" in the Articles & Alerts section, below.
According to the Center for Community Change (CCC) combined audit of September 30, 2020 (Note 10, Related Party):
"The Center for Community Change Action ('CCCA') is a related, tax-exempt organization (under Section 501(c)(4) of the Internal Revenue Code), whose purpose is to increase the profile of policy issues that matter to low-income people and people of color, as well as educate and empower low-income people and people of color to act on those issues.
"CCCA and the Organization [CCC and the Fund for the Center for Community Change] share office space and an Executive Director; however, the criteria for financial combination (significant influence/control and economic interest) have not been met; therefore, the financial activities of the organizations are not combined [in the audited financial statements].
"CCCA reimburses the Organization for salaries and other administrative costs. The Organization pays CCCA for its ratable share of office space...and reimburses CCCA for program expenses paid on the Organization's behalf."
"During the years ended September 30, 2020 and 2019, CCCA granted CCC $100,000 and $0, respectively. CCC did not make any grants to CCCA in either years."