# Guiding Lines

Youth centers and clubs nonprofit in Billings, Montana 59101. EIN 39-3131067. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/393131067-guiding-lines

## IRS facts

- Type: Youth centers and clubs (IRS activity code O20)
- Tax status: 501(c)(3), contributions deductible, recognized 2025
- 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

- Yellowstone County, Montana: about 38,339 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
- 96 youth and community nonprofits in this directory in the county: 2.5 per 1,000 children.
- Montana rules: https://backpr.com/resources/states/montana

## Questions

**What is Guiding Lines's EIN?**

Guiding Lines's EIN (Employer Identification Number) is 39-3131067. 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 Guiding Lines a nonprofit?**

Yes. The IRS lists Guiding Lines in Billings, Montana as tax-exempt under section 501(c)(3), recognized since 2025. 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 Guiding Lines tax-deductible?**

Yes, the IRS lists gifts to Guiding Lines 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 Guiding Lines do?**

The IRS classifies Guiding Lines as: Youth centers and clubs. 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.