Is a city park considered a 501c3?

Probably not. 501(c)(3) is actually the IRS code section that allows organizations to operate without paying taxes. A city park is part of a government agency.

Why do you ask?

But some groups form non profits to do improvements, for example, there could be a community group that forms to buy park equipment or to do charity work in the park,

Now a non profit can own a part, and operate it, but it would not be a city park, it would be a private park, open to the public, owned and operated by the non profit

... 501(c)(3) is actually the IRS code section that allows organizations to operate without paying taxes. ..

Actually, it gives donors to such groups the right to deduct their donations when they figure their taxes.

That too.

I was trying to find grants to help with the park. Our town is so small that we can not afford to match most grants.

I was trying to find grants to help with the park. Our town is so small that we can not afford to match most grants.

Ok, in that case, what you need to do is set up a 501(c)(3) organization as "Friends of <insert name> park" or similar. This organization can then go and solicit donations and grants to be used for the park. This is not uncommon.

I would find an attorney willing to donate their services to setup the organization properly.

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