# Smart Children Foundation Inc

Youth development programs nonprofit in Federalsburg, Maryland 21632. EIN 27-4479507. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/274479507-smart-children-foundation-inc

## IRS facts

- Type: Youth development programs (IRS activity code O50)
- Tax status: 501(c)(3), contributions deductible, recognized 2014
- Source: IRS Business Master File, posted October 13, 2026: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf

## Local context

- Caroline County, Maryland: about 8,302 children under 18 (U.S. Census Bureau, July 1, 2024): https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/counties/asrh/cc-est2024-agesex-all.csv
- 28 youth and community nonprofits in this directory in the county: 3.4 per 1,000 children.
- Licensed programs in Federalsburg: 2 licensed child care centers: https://backpr.com/find/maryland/federalsburg
- Maryland rules: https://backpr.com/resources/states/maryland

## Questions

**What is Smart Children Foundation Inc's EIN?**

Smart Children Foundation Inc's EIN (Employer Identification Number) is 27-4479507. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.

**Is Smart Children Foundation Inc a nonprofit?**

Yes. The IRS lists Smart Children Foundation Inc in Federalsburg, Maryland as tax-exempt under section 501(c)(3), recognized since 2014. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.

**Are donations to Smart Children Foundation Inc tax-deductible?**

Yes, the IRS lists gifts to Smart Children Foundation Inc as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.

**What does Smart Children Foundation Inc do?**

The IRS classifies Smart Children Foundation Inc as: Youth development programs. It has not filed a Form 990 or 990-EZ with a mission statement that we have loaded.

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Data as of November 8, 2026. Sources: IRS Business Master File, IRS Form 990 series e-file data, U.S. Census Bureau. No officer or staff names are published.