Any restrictions or limitations on awards, such as by geographical areas, charitable fields, or kinds of institutions
(1) QUALIFIED ORGANIZATIONS UNDER SECTION 170(C)(2) AND 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. (2) ARE DESCRIBED IN SECTION 501(C)(3). (3) ARE EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE CODE.