Effective Dates: 06/16/2023 - Present Previous | Next

SI KC01120.203 Nonprofit Status of Pooled Trusts in the KC Region (RTN 09 07/2009)

 

A. Background

One criteria in SI 01120.203B.2.c. a pooled trust must have in order to meet the trust exception is that the trust must be established by a nonprofit association. SI 01120.203F requires that unless there is a regional precedent a copy of the State nonprofit certification or IRS section 501(c) tax-exempt certification must be obtained from the organization.

B. Precedent for ARCare, Missouri Family Trust, and Midwest Special Needs Trust

The Kansas City Regional Office has verified that the pooled trust organizations below are nonprofit associations as defined in Section 501(c) of the Internal Revenue Code and have tax exempt status.

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    ARCare, Overland Park, Kansas

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    Midwest Special Needs Trust, Columbia, Missouri

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    Missouri Family Trust, Columbia, Missouri

NOTE: 

Midwest Special Needs Trust was formerly known as Missouri Family Trust. Midwest Special Needs Trust is now a doing-business-as (dba) title. Trusts using either name are covered by this precedent.

Document this on the Report of Contact in SSI Claims or on EVID for SSI Claims system exclusion cases.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0501120203KC
SI KC01120.203 - Nonprofit Status of Pooled Trusts in the KC Region (RTN 09 07/2009) - 06/16/2023
Batch run: 06/16/2023
Rev:06/16/2023