Publication 417, Nonprofit USPS Marketing Mail Eligibility: Nonprofit and Other Qualified Organizations > 2 Eligible and Ineligible Organizations > 2-3 Ineligible Organizations
Regulations provide that state, county, and municipal governmental organizations are generally not eligible for the Nonprofit USPS Marketing Mail prices. However, a separate and distinct state, county, or municipal governmental organization that meets the criteria for any one of the categories in 2-2.1 may be eligible, notwithstanding its governmental status. Examples include school districts, public libraries, and soil and water conservation districts. Nevertheless, governmental organizations are normally not eligible under the philanthropic category since their income is not generally derived from voluntary contributions or donations.