I don't know about municipal governments; we're a state agency, and our
exemption is under 170(c).

As others have mentioned, some foundations may fund any tax-exempt
organization; others fund only those with a 501 (c) 3 exempt status.  When our
institution applies to such foundations, we apply through our Research
Corporation, which is a 501(c) 3 organization.

Debbie Smith
xxxxxx@utmem1.utmem.edu
(901) 448-5587