There are many different types of non-profit organizations, but only 501(c) (3) federally tax-exempt non-profits qualify for the Diageo North America Matching Gifts Program. A 501(c) (3) organization¹ provides environmental, charitable, religious, scientific, medical, arts/cultural, or academic services to the public, and is an organization which qualifies for tax-deductible donations according to the IRS Code.