Which of the following statements is NOT true? If a not-for-profit is recognized as tax-exempt by the IRS, donations made to the organization are always tax deductible. In order to be recognized as tax exempt, an organization must receive approval from the IRS. Donations made to organizations with 501(c)(3) status are tax deductible for the donor. Employees of not-for-profit organizations recognized as tax exempt by the IRS are still subject to employment taxes like FICA