by Randy Carey:
If we have non-profit or charity accounts that are not legal entities that are not legal entities
Then they are neither non-profit or charitable accounts.
by John Burnett:
If the account owner isn't an entity (or a partnership) it's not covered by any part of the Beneficial Ownership rule.
If it's owned by a legal entity that is established as a nonprofit corporation or a similar entity (an IRS tax-exempt letter is not required), only the control prong portion of the certification of beneficial ownership is required (under ยง1010.230(e)(3)(ii)). Even without that provision in the rule, such entities typically don't have beneficial owners in any event, but the provision in paragraph (e)(3)(ii) saves you the trouble of having to ask anyone to get that information.