NTBG is primarily funded through contributions from individuals, foundations, corporations, and income from trusts and endowments.
The National Tropical Botanical Garden was incorporated in Washington, DC, through its Congressional Charter.
The U.S. Treasury Department, Internal Revenue Service, has determined that the National Tropical Botanical Garden is a charitable organization, specifically a 501(c)(3) corporation.
See U.S. Internal Revenue Service Exempt Organizations Select Check, which includes Publication 78. Publication 78 contains a list of organizations to which charitable contributions are deductible for federal income tax purposes.