501(c)(3) Lookup: Verify Status and Find Determination Letters

To run a 501(c)(3) lookup, use the IRS Tax Exempt Organization Search (TEOS) at irs.gov. Enter the nonprofit’s Employer Identification Number or legal name, and the tool will show whether the organization currently holds tax-exempt status, whether contributions to it are deductible, and whether its exemption has been revoked. That single search answers the question most donors are actually asking: will my gift count as a deductible charitable contribution?¹

Running the Search

TEOS accepts three types of input: the organization’s EIN, its legal name, or a city and state. Searching by EIN is the most reliable option. Many nonprofits share similar names, and a small spelling difference can bury the record you want or surface the wrong entity entirely. If you don’t have the EIN, ask the organization directly or check its website or a recent donation receipt.

The tool pulls from several IRS datasets at once. One search tells you whether the organization appears in the Publication 78 data (the master list of organizations eligible for deductible contributions), whether it sits on the Automatic Revocation of Exemption List, and whether it has filed its required annual returns. You can also download determination letters issued on or after January 1, 2014, straight from the results.²

What the Results Mean

Two pieces of information matter most. The first is whether the organization is currently listed in the Publication 78 data. If it is, contributions to it qualify as deductible charitable contributions on your federal return. If the organization instead appears on the Automatic Revocation List, it lost its exemption after failing to file required annual returns for three consecutive years, and gifts made after the revocation date are not deductible.³

The second is the foundation classification. Every 501(c)(3) is treated as a private foundation unless it meets one of the exceptions in Section 509(a) that make it a public charity.⁴ Public charities draw broad support from the general public, government, or other public charities. Private foundations are typically funded by a small number of donors, often a single family or corporation.

That classification changes your deduction limit. Cash donations to a public charity are deductible up to 60% of your adjusted gross income; cash to a private foundation is capped at 30%.⁵ Gifts of appreciated property such as stock or real estate follow the same pattern at lower ceilings: 30% of AGI for public charities and 20% for private foundations.⁶ Amounts exceeding these limits can be carried forward for up to five years.

Tax-Exempt Is Not the Same as Tax-Deductible

An organization can be tax-exempt without being eligible to receive deductible donations. Social welfare organizations under 501(c)(4), business leagues under 501(c)(6), and social clubs under 501(c)(7) all hold tax-exempt status, but contributions to them are not deductible as charitable gifts on your federal return.⁷ Dues paid to a 501(c)(6) trade association may be deductible as a business expense when they are ordinary and necessary for your work, but that is a separate calculation from a charitable contribution.⁸

TEOS surfaces this distinction. Only organizations that appear specifically in the Publication 78 data can receive deductible charitable contributions. If a nonprofit shows up as tax-exempt but is absent from that listing, dig deeper before claiming a deduction.

When a Legitimate 501(c)(3) Won’t Appear

A missing result does not automatically mean the organization is fraudulent. Several categories of real 501(c)(3) organizations don’t show up in the federal database.

Churches and Religious Organizations

Churches, their integrated auxiliaries, and conventions or associations of churches are automatically recognized as tax-exempt without filing an application.⁹ They are also exempt from the annual filing requirement that applies to other nonprofits.¹⁰ Because they never filed an application and don’t file annual returns, they often don’t appear in TEOS. Donations to qualifying churches are still deductible. If you want written confirmation, ask the church directly.

Small Organizations

Nonprofits other than private foundations that normally have annual gross receipts of $5,000 or less are not required to file a formal application for tax-exempt recognition. The IRS uses a multi-year averaging test: for an organization that has existed at least three years, total gross receipts over the current year plus the two prior years must be $15,000 or less.¹¹ These smaller organizations may be legitimately exempt without ever appearing in the federal database.

Subordinates Under a Group Exemption

Some nonprofits, such as a local chapter of a national organization, operate under a group exemption held by a parent (central) organization rather than holding an individual determination letter. Subordinates may not appear individually in TEOS. To verify their status, contact the central organization that holds the group ruling.²

Newly Formed Organizations

An organization that has applied for 501(c)(3) status but hasn’t yet received its determination letter won’t appear in the database during the review period. If the IRS ultimately approves the application, the exemption generally relates back to the date the organization was formed, but there is no TEOS entry to find until the letter is issued.

Getting the Determination Letter

The IRS determination letter is the definitive document confirming exempt status. It states the code section the organization qualifies under, the effective date, and the foundation classification. For letters issued on or after January 1, 2014, you can download a copy directly through TEOS.²

For older letters, request an affirmation letter from the IRS using Form 4506-B. An affirmation letter confirms current exempt status and serves the same purpose as a copy of the original.¹² If more than 60 days pass without a response, the IRS suggests calling Customer Service at 877-829-5500.²

You can also request the letter from the organization itself. Nonprofits are legally required to make their exemption application materials, including the determination letter, the original application (Form 1023 or 1024), and supporting documents, available for public inspection at their principal office during regular business hours.¹³ Written requests must be fulfilled within 30 days, and the organization may charge a reasonable fee for reproduction and mailing.¹⁴

If the Search Shows a Revoked Status

When TEOS reports that an organization’s exemption has been automatically revoked, the organization is removed from the Publication 78 listing and is no longer eligible to receive deductible contributions.³ Contributions made before the organization appeared on the Automatic Revocation List are generally still deductible; anything given afterward is not.¹⁵

There is a narrow safe harbor. Under Revenue Procedure 2011-33, if you gave in good faith before the IRS publicly announced the revocation and were unaware of the change in status, your contribution is generally still deductible. That protection is unavailable if you knew the revocation was coming, had knowledge of it before the public announcement, or were involved in the activities that triggered it.¹⁶

A revoked organization can apply for reinstatement, and the IRS sometimes grants it retroactively. When reinstatement is retroactive, donors can rely on the new determination letter as of its stated effective date, and the organization returns to the Publication 78 database.¹⁷ If you donated during a gap period that was later covered by retroactive reinstatement, the contribution is deductible. Check TEOS again before filing your return if you gave to an organization whose status looked uncertain.

Going Further: Form 990 and Public Records

Confirming exempt status is one layer of verification. To see how a nonprofit actually operates, look at its annual Form 990, which reports revenue, expenses, executive compensation, and program spending. The specific version depends on the organization’s size: Form 990-N (the e-Postcard) for organizations with gross receipts normally $50,000 or less, Form 990-EZ for mid-sized organizations, Form 990 for larger ones, and Form 990-PF for private foundations regardless of size.¹⁸ Digital copies of the 990 series and 990-N filings are downloadable through TEOS.¹

Federal law requires tax-exempt organizations to make two categories of documents available to the public: annual returns and exemption application materials.¹⁴ Annual returns must be available for three years from the filing due date or actual filing date, whichever is later.¹⁹ The exemption application must be available permanently, with a limited exception for applications filed before July 15, 1987.¹³ Ask in person at the principal office and the organization must provide copies immediately; ask in writing and they have 30 days.

1
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Internal Revenue Service. Automatic Revocation of Exemption
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Internal Revenue Service. Publication 526, Charitable Contributions
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Internal Revenue Service. Tax Treatment of Donations – 501(c)(6) Organizations
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Internal Revenue Service. Exempt Organizations – Affirmation Letters
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Office of the Law Revision Counsel. 26 U.S. Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
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Internal Revenue Service. Automatic Exemption Revocation for Nonfiling – Effective Date of Loss of Status as Charitable Donee
16
Internal Revenue Service. Revenue Procedure 2011-33
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Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation
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Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
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Internal Revenue Service. Public Disclosure and Availability of Exempt Organization Returns and Applications – Public Disclosure Overview