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Tarjoman Relief has filed for 501 (c) 3 tax-exempt status. All donations are recognized back to the date the organization was created.  Thus, while an application is pending, the organization can treat itself as exempt from federal income tax under section 501(c)(3). However, contributors to the organization do not have advance assurance of deductibility because the organization’s exemption is pending.  If the organization ultimately qualifies for exemption for the period in which the contribution is made, the contribution will be tax-deductible by the donor. Alternatively, if the organization ultimately does not qualify for exemption, then the contribution will not be tax deductible.