Cheer Seattle is a Public Charity (509(a)(2)) exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code (effective date of exemption 09/30/14). Contributions to Cheer Seattle are tax deductible under section 170 of the Internal Revenue Code. Cheer Seattle is also qualified to receive deductible bequests, devises, transfers, or gifts under sections 2055, 2106, 2522 of the Code.