Is UMass Amherst a 501(c)(3) entity?

No, UMass Amherst is a 501(c)(1) and 501(c)(9) entity under the Internal Revenue Code.

The University of Massachusetts Foundation, Inc., was established in 1950 as a not-for-profit corporation which is exempt from federal taxes under section 501(c)(3) of the IRS code. Serving the five campuses of the University, the Foundation is overseen by a Board of Directors. On the UMass Amherst campus, the Office of Corporate & Foundation Relations in Development and Alumni Relations serves as a liaison between the UMass Amherst faculty and staff and the UMass Foundation staff to obtain formal fiscal sponsorship of grant proposals for private foundations that require 501(c)(3) sponsorship.