The WHY behind what we do.

Paws and Homeless Hearts, Inc. (the Nonprofit) is organized for the charitable purpose of improving the lives of those in need by providing humanitarian aid and emergency support. This nonprofit is dedicated to advancing meaningful community initiatives that promote the well-being of both people and animals.

Statistics from the Department of Housing and Urban Development show that in 2024, there were more than 771,480 people experiencing homelessness in the United States and this represents an 18 percent increase compared to the previous year. The rise in homelessness is driven by a severe shortage of affordable housing and skyrocketing rents and stagnant wages, mental health challenges, and lack of access to supportive services have further deepened the crisis. Additionally, there are over 40 million Americans living in poverty that cannot afford basic necessities which can lead to health issues and an insecure environment.

The founders of the nonprofit are deeply committed to addressing the homelessness crisis and they bring firsthand experience providing direct support to individuals living on the streets. The Nonprofit will work with the community to provide resources to individuals and families struggling to meet basic needs, such as distributing blankets, clothing, and food and other essentials such as bus passes to access transportation. The Nonprofit will fund like-minded organizations that are dedicated to supporting and uplifting individuals and families by meeting immediate needs in a compassionate manner.

Far too many innocent animals are mistreated or abandoned, causing these animals to suffer from fear, hunger, pain, physical injury, and/or death and unfortunately, animal shelters nationwide are operating beyond capacity due to a surge in surrendered and stray animals and limited funding. Many shelters are overwhelmed as adoption rates decline and the demand for services outpaces their ability to provide adequate care, leading to overcrowding, extended stays for animals, and difficult decisions regarding intake and space management.

The Founders of the nonprofit are passionate about advocating for animals so that they have a second chance at life and ensuring that these creatures are no longer subject to exploitation, cruelty, or neglect. The Nonprofit will support organizations that rescue and care for animals in need by providing shelter, treatment, appropriate diets, and love so that they can live out their lives in a safe, peaceful, and protective place. Activities will include collecting and donating essential supplies such as food, treats, blankets, and other essentials, and raising funds specifically earmarked for spay and neuter programs.

The Board will be conducting these charitable activities and hopes to expand the Board to include knowledgeable individuals who share the Board's passion. The Nonprofit will operate locally but may expand across the country.  The Nonprofit will spend 100 percent of its time conducting these charitable activities. The Nonprofit and the activities will be initially funded by the Board of Directors, but the Nonprofit will be actively seeking public contributions from individuals, private foundations, governmental entities, corporate entities, and other nonprofit corporations.

f. Section 501(c)(3) of the Code provides for exemption from federal income tax of organizations organized and operated exclusively for charitable purposes, including the relief of the poor, the distressed, or the underprivileged. Section 1.501(c)(3)-1(d)(2) of the Income Tax Regulations specifically recognizes assistance to low-income and homeless individuals as a charitable activity. The Nonprofit is organized and operated to relieve the distress and suffering of low-income and homeless individuals and families, as well as abused or neglected animals. The Nonprofit will directly provide essential items such as food, clothing, blankets, and transportation assistance to individuals and families who are homeless or living in poverty. In addition, the Nonprofit will support other 501(c)(3) organizations whose missions align with ours, specifically, organizations that provide direct aid to low-income and homeless populations, and those that rescue, shelter, and care for animals in need.  In Rev. Rul. 67-149, the IRS concluded that an organization qualified for exemption when it provided financial assistance to several different types of organizations that are exempt as 501(c)(3) tax-exempt organizations. The Nonprofit is similar to the organization described in Rev. Rul. 67-149: the Nonprofit is supporting other 501(c)(3) organizations that focus on various charitable activities that align with the Nonprofit's mission, vision, and values. By focusing on the needs of the poor, the homeless, and animals in distress, the Nonprofit operates exclusively for charitable purposes and therefore qualifies as a 501(c)(3) tax-exempt organization.

The Nonprofit will make donations to other 501(c)(3) organizations that are carrying out similar purposes and that further the Nonprofit's charitable purposes. The Nonprofit may follow up with the recipient organization. For well-established 501(c)(3) organizations, the Nonprofit may not require a follow-up since these organizations are reputable, financially transparent, and will use the donations for the intended charitable purpose. The Nonprofit will make distributions or grants to organizations that further the charitable purposes. The Nonprofit will: ensure that the funds are used in furtherance of the Nonprofit's charitable purposes, retain control and discretion as to the use of the funds, and maintain adequate records establishing that the funds were used for charitable purposes. The Nonprofit will follow up with the recipient to ensure the donations are used for the intended charitable purpose and will maintain records of all the distributions.