Couples for Equality™ is a Florida state registered nonprofit under the fiscal sponsorship of The Miami Foundation, a federally registered 501(c)3 community foundation. Under the Internal Revenue Code, community foundations are authorized to administer funds on behalf of approved and registered nonprofits. These nonprofits are tax-exempt under the IRS’ determination letter to The Miami Foundation and, thus, the tax-exempt status of Couples for Equality™ is established on the basis of the IRS’ determination letter to The Miami Foundation, Inc. The Miami Foundation determination letter and Couples for Equality™ IRS EIN number provided upon request. All contributions to Couples for Equality™ are tax-deductible to the extent allowed by law. Couples for Equality™ and Couples for Freedom™ are trademarks owned and licensed by the IRS registered, nonprofit entity of Couples for Equality Inc.