The Computational Complexity Foundation (CCF) aims to foster research and education in computational complexity theory. Its main activity is the organization of an annual conference, the Computational Complexity Conference (CCC).
The Foundation is established as a non-profit corporation under New
Jersey law, and has tax-exempt status as a
public charity under
the US Internal Revenue Code.
The Certificate of Incorporation is the charter of the Foundation, and establishes it as a non-profit corporation under New Jersey law. It specifies the scope of the Foundation as follows:
The specific purpose of the corporation is to advance research and education in the subject within computer science and mathematics known as computational complexity theory, including through organizing, supporting, and operating scholarly seminars and conferences, and providing open access to publications.
Other than that, the Certificate of Incorporation contains specific language for the Foundation to qualify for tax-exempt status under the section 501(c)(3) of the US Internal Revenue Code.
The bylaws are the rules that govern the functioning of the Foundation. Everyone taking part in the governance of the Foundation ought to read them.
In general, policies and procedures are more detailed guidelines of how the Foundation operates.
public charityunder section 509(a)(2): Application | Determination Letter.
The Foundation qualifies for a simplified application procedure. The eligibility conditions include not having annual gross receipts that exceed $50,000, which also entitles the Foundation to simplified yearly federal tax reporting.