To check if an organization is a 501(c)(3), use the IRS Tax Exempt Organization Search at apps.irs.gov/app/eos, select the Pub 78 database, and enter the group’s Employer Identification Number.1Internal Revenue Service. Tax Exempt Organization Search If the charity appears, it is currently eligible to receive tax-deductible contributions. A few legitimate categories of charity are exempt from appearing there, so a blank result is not automatically a red flag, but it is a prompt to keep digging.
Get the EIN Before You Search
Every tax-exempt organization has a nine-digit Employer Identification Number that functions like a Social Security number for the entity. Searching by EIN is more reliable than searching by name, because many charities operate under a “doing business as” name that differs from the legal name on file with the IRS, and two groups with nearly identical names can share a search results page.
You can usually find the EIN in the footer of the charity’s website, on a donation receipt, or on its publicly available Form 990. If none of those are accessible, ask the organization directly. Any legitimate 501(c)(3) will provide the number without hesitation, since federal law requires them to make their tax-exempt filings available to the public.
Run the Search on the IRS Tool
The IRS Tax Exempt Organization Search is free and pulls from several federal databases at once.2Internal Revenue Service. Tax Exempt Organization Search For a basic status check, choose Pub 78 Data and enter the EIN. If the organization appears, the results display its legal name, city, state, and a deductibility status code.
Two other databases inside the same tool are worth knowing about. The Auto-Revocation List shows organizations that have lost their tax-exempt status. The Determination Letters database holds copies of the IRS letters granting exempt status, useful if you want to see the original paperwork. Small organizations that file a Form 990-N e-Postcard and full copies of Form 990 returns are also searchable in the tool.
Read the Deductibility Status Code
When the organization appears in Pub 78, the result includes a letter code that tells you how much of your donation you can deduct. Not every 501(c)(3) carries the same deduction limit.
- PC means Public Charity. Cash contributions are deductible up to 60% of your adjusted gross income. Most well-known charities carry this code.
- PF means Private Foundation. Deductions for contributions are generally limited to 30% of your adjusted gross income.
- EO covers other section 170(c) organizations, such as government units and certain veterans’ organizations. The deductible amount depends on the specific type of entity.
The PC-versus-PF distinction is the one that catches donors off guard. A private foundation is still a 501(c)(3), but the tighter ceiling means a large gift could leave you unable to deduct the full amount in a single year.3Internal Revenue Service. Tax Exempt Organization Search: Deductibility Status Codes Any excess carries forward for up to five years, but you want to know before you write the check.
Check the Auto-Revocation List
An organization that fails to file a required annual return or notice for three consecutive years automatically loses its tax-exempt status. The IRS sends no warning, and the revocation takes effect on the original due date of the third missed return.4Internal Revenue Service. Automatic Revocation of Exemption
The Auto-Revocation List shows each affected organization’s name, EIN, last known address, effective date of revocation, and the date it was added to the list. If the group has since been reinstated, the list shows the reinstatement date as well. The IRS updates the list monthly. An organization that appears on the list without a reinstatement date is not eligible to receive tax-deductible contributions.
This is worth checking even for a charity that looks fully functional. A revoked organization can keep operating, keep collecting money, and keep a polished website. It may not even know its status is gone.
Legitimate Charities That Won’t Show Up
Not every real 501(c)(3) appears in the Pub 78 database. Before you conclude an organization is fraudulent based on a blank search, run through these exceptions.
Churches and Religious Organizations
Churches, synagogues, mosques, and their integrated auxiliaries are automatically treated as tax-exempt under section 501(c)(3) without applying to the IRS. They are also not required to file annual returns, so they will not appear in the standard search and cannot be auto-revoked for failure to file.5Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches Donations to a church that meets the 501(c)(3) requirements are still deductible even without an IRS determination letter. Some churches do apply voluntarily and receive a letter, in which case they will show up. Absence from the search results alone tells you nothing about a church’s legitimacy.
Small Organizations Filing Form 990-N
Organizations with annual gross receipts normally at or below $50,000 can meet their filing requirement with a Form 990-N e-Postcard.6Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard) These filings contain only basic information: name, EIN, address, and the name of a principal officer. Search for e-Postcard filers using the Form 990-N option in the same IRS tool. The data is thin, but you can at least confirm the organization is actively filing.
Local Chapters Under a Group Exemption
Many national organizations, including scouting groups, fraternal societies, and some religious denominations, hold a group exemption letter that covers their local chapters. A local chapter may or may not appear individually in the Pub 78 database. If the chapter is missing, ask for documentation from the central organization confirming the chapter is included in the group exemption.7Internal Revenue Service. Publication 557 – Tax-Exempt Status for Your Organization The central organization’s own listing and its group exemption number are your verification.
Fiscal Sponsorship Arrangements
Some projects and grassroots initiatives collect tax-deductible donations not because they hold their own 501(c)(3) status, but because a recognized 501(c)(3) accepts the funds on their behalf. The sponsor must retain control and discretion over how the money is used. When you encounter a project raising money under a fiscal sponsor, verify the sponsor’s status in the IRS search rather than looking for the project. The donation receipt should come from the sponsor.
Ask for the Determination Letter and Form 990
The IRS issues a determination letter to each organization it recognizes as tax-exempt. The letter confirms the effective date of the exemption and specifies whether the organization is a public charity or a private foundation.8Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters Copies are available through the Tax Exempt Organization Search, and any organization can also send you one on request.
Federal law requires tax-exempt organizations to make their determination letter, their three most recent Form 990 filings, and their original application for exemption available for public inspection at their principal office during regular business hours.9Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts Many organizations post the documents on their websites, and services like GuideStar by Candid aggregate them in searchable profiles.
An organization that refuses to share its determination letter or Form 990 is telling you something. The refusal also has legal consequences. The penalty for failing to comply with the public inspection requirement is $20 per day for as long as the violation continues, up to $10,000 per return or report.10Office of the Law Revision Counsel. 26 USC 6652 – Failure to File Certain Information Returns, Registration Statements, Etc. If the failure is willful, the responsible person faces an additional $5,000 penalty per return or application.11Office of the Law Revision Counsel. 26 USC 6685 – Assessable Penalty With Respect to Public Inspection Requirements
What a Lost Status Means for Your Donation
If you donated to a charity before its name appeared on the Auto-Revocation List, that earlier contribution is still deductible. Donor reliance protection lasts until the IRS publicly announces the change in status, whether through the Auto-Revocation List or another public notice.4Internal Revenue Service. Automatic Revocation of Exemption The protection disappears if you knew about the revocation before the public announcement or played any role in the failures that caused it.
Contributions made after the organization appears on the revocation list are not deductible. The organization is removed from the Pub 78 database and will no longer show as eligible in the standard search. If the group later applies for and receives reinstatement, the IRS updates both the search tool and the Auto-Revocation List with the new determination letter and its effective date. From that effective date forward, the reinstated status is one you can rely on.