The Newton County Board of Commissioners are considering the formation of an umbrella 501(c)(3) organization that would oversee all other non-profits related to the county. The idea behind a single 501(c)(3) would be to simplify accounting for the county by having only one fund, as opposed to having several separate funds for each county-related non-profits, like senior services, the Miracle League Field and the Friends of Gaithers. Many corporations only donate to 501(c)(3)s because of those donations are then tax-exempt.