For the purposes of the Public Service Loan Forgiveness Program, not-for-profit organizations that are not tax-exempt under Section 501(c)(3) of the Internal Revenue Code are considered qualifying employers if, as their primary purpose, they provide at least one of the following public services:
Early childhood education includes licensed or regulated child care, Head Start, and state funded pre-kindergarten.
Law enforcement includes organizations that are publicly funded and whose principal purposes include crime prevention, control or reduction of crime, or the enforcement of criminal law.
Public education includes services that provide educational enrichment or support directly to students or their families in a school or a school-like setting.
Public health includes organizations that employ nurses, nurse practitioners, nurses in a clinical setting, and full-time professionals engaged in health care practitioner occupations and health support occupations, as such terms are defined by the Bureau of Labor Statistics.
Public interest law refers to legal services provided by an organization that is funded in whole or in part by a local, state, federal, or tribal government.