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These types of domestic organizations may apply-Domestic means the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the Northern Mariana Islands, American Samoa, Guam, the U.S. Virgin Islands, the Federated States of Micronesia, the Republic of the Marshall Islands, or the Republic of Palau.: Public institutions of higher education Private institutions of higher education Non-profits with or without a 501(c)(3) IRS status For-profit organizations, including small businesses State, county, city, township, and ...