How to Find a Nonprofit and Verify Its Tax Status

To verify a nonprofit’s tax status, look the organization up in the IRS Tax Exempt Organization Search tool using its Employer Identification Number, confirm it appears in the Pub. 78 database if you want your donation to be tax-deductible, and then cross-check its finances on an independent platform like Candid or ProPublica’s Nonprofit Explorer. The IRS database is free, requires no account, and is the authoritative source on federal exempt status. The independent platforms show you how the organization actually spends its money.

Get the EIN Before You Search

The single most reliable way to search for a nonprofit is by its Employer Identification Number, a nine-digit federal tax ID assigned to businesses, nonprofits, and other entities.¹ Many organizations operate under a “Doing Business As” name that differs from their legal name on file with the IRS, so searching by name alone can pull up the wrong entity or return no results at all.

You can usually find an organization’s EIN on its website (often on the “About” or “Donate” page), on donation receipts, or in the footer of annual reports and fundraising letters. Having the EIN in hand prevents a common headache: confusing two organizations with similar names, or mixing up a local chapter with a national parent that files separately.

Using the IRS Tax Exempt Organization Search

The IRS Tax Exempt Organization Search tool is the definitive starting point.² It offers several databases you can search independently:

Pub. 78 Data lists organizations currently eligible to receive tax-deductible charitable contributions. If a group appears here, donations to it qualify for the charitable deduction on your federal return.²
The Auto-Revocation List shows organizations that lost their tax-exempt status for failing to file required returns for three consecutive years.³
Determination Letters are the official IRS letters granting exempt status and confirming the specific section of the tax code the organization qualifies under.⁴
Form 990 Series Returns are copies of the annual information returns nonprofits file, showing revenue, expenses, officer compensation, and program details.⁴

Enter the EIN or name, choose a database, and the results show the entity’s current standing. If your main question is whether a donation will be tax-deductible, the Pub. 78 search answers that directly.

Tax-Exempt and Tax-Deductible Are Not the Same Thing

This is where a lot of donors get tripped up. “Tax-exempt” means the organization doesn’t pay federal income tax on its revenue. “Tax-deductible” means your donation reduces your taxable income. These are two different things, and they don’t always go together.

Donations to organizations recognized under Section 501(c)(3), which covers charities, religious organizations, and educational institutions, are generally tax-deductible. Several other categories of tax-exempt organizations are not:

Contributions to 501(c)(4) social welfare organizations are generally not deductible as charitable contributions on your federal return. Many advocacy groups and political-leaning nonprofits fall into this category.⁵
Contributions to 501(c)(6) business leagues are not deductible as charitable contributions, though they may be deductible as a business expense if they’re ordinary and necessary for your trade.⁶

A 501(c)(4) organization is supposed to disclose to potential donors that contributions are not tax-deductible when it solicits donations, but not all organizations are careful about this.⁵ The Pub. 78 search settles the question.

When a Legitimate Nonprofit Won’t Appear

Not finding an organization in the Pub. 78 database doesn’t automatically mean it’s illegitimate. Churches, their integrated auxiliaries, and conventions or associations of churches are automatically considered tax-exempt under federal law and are not required to apply for IRS recognition.⁷ This exception comes from Section 508(c)(1)(A) of the Internal Revenue Code, which also covers very small nonprofits with annual gross receipts normally at or below $5,000.⁸

Because these organizations never applied for a determination letter, many churches won’t show up in the Pub. 78 search even though donations to them are fully tax-deductible. For other types of organizations, a missing Pub. 78 entry is a genuine red flag worth investigating further.

What Auto-Revocation Means for Donors

When a tax-exempt organization fails to file its required annual return (Form 990, 990-EZ, or 990-N) for three consecutive years, the IRS automatically revokes its exempt status under Section 6033(j) of the Internal Revenue Code.³ It happens by operation of law, not by discretionary enforcement, and the organization lands on the Auto-Revocation List.

Finding an organization on that list means contributions made after the revocation date are not tax-deductible. A revoked organization can apply for reinstatement, and smaller groups that apply within 15 months of the revocation date can sometimes have their status restored retroactively.⁹ Before donating to a group you see on the list, confirm whether it has since been reinstated.

Checking How the Nonprofit Spends Its Money

The IRS tool confirms legal status. It doesn’t tell you whether an organization is well run. For that, use the independent platforms that host Form 990 filings. Candid (which absorbed GuideStar) lets you search by name, location, or EIN and provides free access to digitized 990s going back to 2000. ProPublica’s Nonprofit Explorer hosts summary data and full 990 documents for millions of tax-exempt organizations. Charity Navigator layers its own financial health and accountability ratings on top of the public filings.

Form 990 discloses total revenue, total expenses, net assets, compensation of officers and key employees, and a breakdown of spending on programs versus administration and fundraising. Reviewing these filings is the most concrete way to evaluate whether a nonprofit puts its money where its mission statement says it does.

Financial detail depends on size. Small organizations with annual gross receipts of $50,000 or less file a stripped-down Form 990-N, an electronic postcard that essentially just confirms the organization still exists.¹⁰ You won’t find financial details for those groups because the 990-N doesn’t require them. Organizations above $50,000 but below $200,000 in gross receipts (and with total assets below $500,000) can file the shorter Form 990-EZ. Everyone else files the full Form 990.

These platforms also let you filter by category and geography, so they work as discovery tools when you want to find local groups addressing a specific need. Use the IRS database first to confirm legal status, then use these platforms to compare how organizations actually operate.

State Registration Is a Separate Check

Federal tax-exempt status and state authorization to solicit donations are separate requirements. Most states require nonprofits to register with the Secretary of State, the Attorney General’s office, or both before they can legally ask for contributions within that state. These registrations open up articles of incorporation, annual reports, and sometimes financial disclosures the IRS tool doesn’t capture.

An organization can hold valid IRS tax-exempt status while its state registration has lapsed, which can mean it’s not authorized to solicit in your state. Search your state attorney general’s website for “charitable organization search” or “charity registration” to find the lookup tool. State registries are particularly useful for investigating local organizations too small to appear on the major independent platforms.

Warning Signs of Charity Fraud

Scammers exploit donor generosity, especially after natural disasters and during year-end giving season. The Federal Trade Commission flags several signs that a solicitation may be fraudulent:¹¹

Pressure to give immediately. Legitimate charities don’t demand on-the-spot decisions.
Requests for gift cards, wire transfers, or cash. Use a credit card or check, which give you a paper trail and dispute options.
Names that closely mimic well-known charities. Fraudulent groups pick names hoping you won’t notice the difference.
Vague claims about how funds will be used. A real nonprofit can explain its programs specifically.
Being thanked for a donation you never made, a tactic meant to trick you into following through.
Claims that a donation is tax-deductible when the organization isn’t a 501(c)(3). Verify through Pub. 78.

Before giving to an unfamiliar organization, run it through the IRS Tax Exempt Organization Search and check at least one independent platform for financial data. If you believe you’ve encountered a charity scam, report it to the FTC online or by calling 1-877-382-4357.¹² Your state attorney general’s office also takes charity fraud complaints.

1
Internal Revenue Service. Employer Identification Number
2
Internal Revenue Service. Tax Exempt Organization Search
3
Internal Revenue Service. Automatic Revocation of Exemption
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Internal Revenue Service. Tax Exempt Organization Search
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Internal Revenue Service. Donations to Section 501(c)(4) Organizations
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Internal Revenue Service. Tax Treatment of Donations – 501(c)(6) Organizations
7
Internal Revenue Service. Churches, Integrated Auxiliaries, and Conventions or Associations of Churches
8
Office of the Law Revision Counsel. 26 U.S. Code 508 – Special Rules With Respect to Section 501(c)(3) Organizations
9
Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
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Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs – Who Must File
11
Consumer Advice (Federal Trade Commission). Donating Safely and Avoiding Scams
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Consumer Advice (Federal Trade Commission). Charity Fraud