| Name | Deductibility Code |
| Elim Pacific Ministries | -- |
| Guam Church of Resurrection | -- |
| Guam Spca | -- |
| Jesus Lord of the Harvest Ministrie S International Inc. | -- |
| Marianas Resource Conservation and Development Council | -- |
| Micronesia Self-Help Housing Corporation | -- |
| Pacific Islands Bible College | -- |
| Victory Chapel Inc. | -- |
| Watch Tower Bible and Tract Society of Guam | -- |
| Yoido Full Gospel Church Guam Inc. | -- |