To check a nonprofit’s 501(c)(3) status, use the IRS Tax Exempt Organization Search tool at irs.gov: enter the organization’s Employer Identification Number, look for it in the Publication 78 database (which lists organizations eligible to receive tax-deductible contributions), and then check the automatic revocation list to make sure the exemption hasn’t been pulled. For a complete picture, follow up with a search of the state’s Secretary of State business database and, if the organization fundraises publicly, the state’s charity registry.
What to Have Ready Before You Search
The single most reliable identifier is the organization’s Employer Identification Number, a unique nine-digit number assigned by the IRS. Many nonprofits share similar names, so searching by name alone often pulls up the wrong entity. The EIN appears on the organization’s original IRS correspondence, past tax returns, or state incorporation documents. If those aren’t handy, the IRS suggests checking with the organization’s bank or any agency where it applied for a license.1Internal Revenue Service. Employer Identification Number
You’ll also want the organization’s exact legal name as registered with the IRS. A “doing business as” name won’t appear in Publication 78 data. Only the official name on file shows up.2Internal Revenue Service. Search for Tax Exempt Organizations A copy of the organization’s Form 990 will list both the EIN and the legal name near the top of the return.3Internal Revenue Service. Instructions for Form 990 Return of Organization Exempt From Income Tax (2025)
Running the IRS Search
Go to the IRS Tax Exempt Organization Search page and pick a database from the dropdown. For a status check, the two you care about are Pub. 78 Data (organizations currently eligible to receive tax-deductible contributions) and the Automatic Revocation List (organizations that have lost their status). The tool also offers determination letters issued in 2014 or later, Form 990 filings, and Form 990-N e-Postcard filings for the smallest organizations.
Enter the EIN in the search field. The dash after the first two digits is optional.2Internal Revenue Service. Search for Tax Exempt Organizations Searching by name works too; use the full legal name and filter by city or zip code when multiple results come back.
Publication 78 data is updated monthly, so there can be a lag between when an organization receives its determination and when it appears in the results.4Internal Revenue Service. Tax Exempt Organization Search Bulk Data Downloads A newly recognized organization may need a few weeks before the listing appears.
Reading the Deductibility Codes
Publication 78 results don’t say “yes” or “no.” They show a deductibility code that identifies the type of organization and the deduction limits that apply:5Internal Revenue Service. Publication 78 Data Dictionary
- PC — Public charity. Contributions deductible up to 50% of adjusted gross income (60% for cash).
- PF — Private foundation. Contributions generally deductible up to 30% of AGI.
- POF — Private operating foundation. Same limits as a public charity.
- GROUP — A central organization with a group exemption. Subordinate organizations under the group ruling are also eligible, even though they aren’t listed individually.
- SO, SONFI, SOUNK — Supporting organizations, with the type affecting certain donor rules.
- LODGE — A fraternal society. Contributions are deductible only if earmarked for charitable purposes.
- FORGN — A foreign-addressed organization, typically formed in the U.S. but operating abroad.
If any of these codes appears, the organization’s 501(c)(3) status is currently recognized. No result doesn’t automatically mean the organization is ineligible, because several categories never appear in Publication 78 at all.
Organizations That Won’t Appear in the Search
Some organizations are legally eligible to receive tax-deductible contributions but will never show up in the Publication 78 database. Assuming they’ve lost their status is a common mistake. The main categories:6Internal Revenue Service. Other Eligible Donees
- Churches, their integrated auxiliaries, and conventions of churches are not required to apply for tax-exempt status or file annual returns, and often don’t appear in the search tool.
- Group exemption subordinates aren’t listed individually. The central organization’s Publication 78 entry will carry the GROUP code, which covers its subordinates.
- Government entities (state, local, federal, and Indian tribal governments) are eligible donees under a separate section of the code and typically don’t appear in the database.
For churches and group subordinates, the cleanest verification is to ask the organization directly for a copy of its determination letter or the central organization’s group exemption letter.7Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
Checking the Automatic Revocation List
Any tax-exempt organization that fails to file its required annual return (Form 990, 990-EZ, 990-PF, or 990-N) for three consecutive years automatically loses its exempt status. There’s no warning letter and no hearing. The revocation happens by operation of law.8Internal Revenue Service. Automatic Revocation of Exemption The IRS publishes revoked organizations on a list updated monthly.
In the Tax Exempt Organization Search tool, select the automatic revocation list from the dropdown and search by EIN or name. If the organization appears, it is no longer exempt and contributions are generally no longer deductible. Publication on the list serves as official notice to donors.9Internal Revenue Service. Automatic Exemption Revocation for Nonfiling: Effective Date of Loss of Status as Charitable Donee Contributions made before a donor had reason to know about the revocation may still be deductible; anything given after the organization appears on the public list is not.
Before a large gift, this two-minute check is worth doing every time. An organization can look active on its website, still be soliciting donations, and be off the deductibility list.
Getting Written Proof of Status
Banks, grantmakers, and government agencies often want more than a screenshot. Two IRS documents do this job.
Determination Letters
The determination letter is the original document the IRS issued when it approved the organization’s exemption application. For letters issued on or after January 1, 2014, a PDF copy can be downloaded directly from the Tax Exempt Organization Search tool through the determination letters database.7Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
For organizations that received their exemption before 2014, the digital download isn’t available. Submit Form 4506-B (Request for a Copy of Exempt Organization IRS Application or Letter) instead.10Internal Revenue Service. Exempt Organizations Public Disclosure: Obtaining Copies of Documents From IRS Processing takes several weeks, so don’t wait until a grant deadline is close.
Affirmation Letters
An affirmation letter confirms the organization’s current exempt status or reflects a change in its name or address. It’s the document to request when a grantor wants something more recent than an old determination letter. Contact IRS Customer Account Services by phone, letter, or fax, and include the organization’s full legal name, EIN, and the signature of an authorized officer or trustee.11Internal Revenue Service. Exempt Organizations – Affirmation Letters
Verifying a Local Chapter Under a Group Exemption
Large networks such as denominations, scouting councils, and fraternal chapters often operate under a single group exemption letter held by a central organization rather than applying individually. A local chapter won’t be listed separately in the IRS search tool. The central organization’s Publication 78 entry will carry the GROUP code, which covers its subordinates.5Internal Revenue Service. Publication 78 Data Dictionary
For written confirmation, contact the central organization. It maintains the list of covered subordinates and can document that a specific unit is included.7Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
State-Level Verification
Federal tax-exempt status and state-level corporate standing are separate things. Losing one doesn’t automatically mean losing the other, though in practice problems in one arena tend to spill into the other.
Secretary of State Filings
Every state maintains a business entity database, usually through the Secretary of State’s office, where you can search a nonprofit’s corporate status. The search shows whether the organization is active, suspended, or dissolved under state corporate law. Most states require nonprofits to file an annual or biennial report and pay a small fee to stay in good standing. Miss those filings and the state can administratively dissolve the entity, which strips its legal authority to operate, enter contracts, or sue in court, even if its IRS exemption is intact.
A basic online search shows entity status, formation date, and registered agent. For a formal document, most states will issue a Certificate of Good Standing (sometimes called a Certificate of Status) for a fee. Grantmakers and banks frequently ask for this during due diligence.
Charitable Solicitation Registration
Most states also require nonprofits that solicit donations from the public to register with a state regulator, often the Attorney General’s office or a dedicated charities division. Rules, fees, and renewal schedules vary widely. Searching these registries confirms whether the organization is authorized to fundraise in that state and shows any financial disclosures it has filed. An organization that is federally tax-exempt but not registered for charitable solicitation in a given state may be soliciting donations illegally there.
Why the Revocation Check Matters to Donors
Once the IRS publishes an organization’s name on the automatic revocation list, donors are on notice. Contributions made after that publication date are not deductible. Donors who gave before the list was published and had no reason to know about the revocation may still claim their deductions.9Internal Revenue Service. Automatic Exemption Revocation for Nonfiling: Effective Date of Loss of Status as Charitable Donee A revoked organization can be reinstated, but until that happens the deduction is gone. Check both Publication 78 and the revocation list before writing a large check, and ask for a current affirmation letter when the numbers justify it.