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[Header] PHMSA - U.S. Department of Transportation - Pipeline and Hazardous materials Safety Adminis
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Hazmat Safety Community Pipeline Safety Community Briefing Room
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Not-for-Profit Organization
Hazmat Term
A Not-for-Profit Organization is an organization exempt from taxation under 26 U.S.C. 501(a), which exempts organizations described in subsection (c) or (d), unless the exemption is denied under sections 502 or 503. This category of registrant was first established for the 2003-2004 registration year. Not-for-profit organizations registering for years before 2003-2004 must pay the fee appropriate to the SBA size category (small or not-small) according to the SBA size standard established for the NAICS code of its primary business activity.

Hazardous Materials Regulations defined at 49 CFR 107.612 (c) (2) and (d) (2)

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