About / Legal
About VIGA and Our Legal Structure
VIGA’s mission is to provide zero‑interest, no‑fee emergency loans to working people facing financial hardship. Our work is being built across two California nonprofit organizations, structured for compliance and continuity.
VIGA Inc.
VIGA Inc. is a California nonprofit public benefit corporation incorporated on May 6, 2026 (CA Entity No. B20260217489, EIN 42‑2401101). VIGA Inc.’s application for federal 501(c)(3) status is currently pending with the Internal Revenue Service.
Umanoorg
Umanoorg (CA Entity No. 4063704, EIN 82‑2842999) is an established California nonprofit public benefit corporation, federally exempt under Section 501(c)(3) of the Internal Revenue Code, and in good standing with the California Secretary of State, the California Franchise Tax Board, and the California Attorney General’s Registry of Charitable Trusts. Umanoorg has been operating for charitable purposes since 2017.
How the two relate.
While VIGA Inc.’s independent IRS determination is pending, the VIGA program is housed and operated by Umanoorg as a charitable program of Umanoorg, under the fictitious business name (DBA) “VIGA.” Umanoorg has filed an application with the California Department of Financial Protection and Innovation for the nonprofit lending exemption under California Financial Code Section 22066, which is required before any zero‑interest loans are originated.
What comes next.
Once VIGA Inc. receives its independent 501(c)(3) determination from the IRS, the Board of Directors of Umanoorg may resolve to spin off the VIGA program to VIGA Inc., at which point VIGA will operate under its own 501(c)(3) status with full continuity of operations.
For Donors
Donations to support the VIGA program may be made to Umanoorg, which is federally exempt under IRC §501(c)(3), and are tax‑deductible to the extent permitted by law.
Tax-deductible today
A contribution to Umanoorg achieves the same charitable result and is fully tax‑deductible today.
Important disclosure
Until VIGA Inc.’s own 501(c)(3) determination is granted, contributions made directly to VIGA Inc. cannot be acknowledged as tax‑deductible.
Questions about our structure may be directed to info@viga.org.
This statement is current as of May 23, 2026.
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