How to Find a Tax Exempt Number: TEOS, Form 990, and Revocations

The fastest way to find a tax-exempt number is the IRS Tax Exempt Organization Search tool at IRS.gov/TEOS. It’s free, requires no account, and returns the organization’s Employer Identification Number (EIN) along with confirmation of whether contributions to it are tax-deductible.1Internal Revenue Service. Tax Exempt Organization Search Before you search, it helps to know what you’re actually looking for, because “tax-exempt number” blurs two different things.

EIN vs. Exempt Status

An EIN is a nine-digit federal tax identification number. The IRS issues them to businesses, trusts, estates, and tax-exempt organizations alike — including ordinary for-profit companies.2Internal Revenue Service. Employer Identification Number Having an EIN tells you nothing about whether an organization is tax-exempt. A local restaurant has one. Every public company has one.

What proves tax-exempt status is the IRS determination letter, issued after the IRS reviews an application and confirms the organization qualifies under a specific subsection of the code, such as 501(c)(3) for charities.3Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters When most people say they need an organization’s “tax-exempt number,” what they actually need is the EIN plus confirmation that the organization is on the IRS list of entities eligible to receive deductible contributions. Both come from the same search.

Running the Search on IRS TEOS

TEOS pulls from several IRS databases at once: the Pub. 78 list of organizations eligible to receive deductible contributions, Form 990-series returns, determination letters issued since January 2014, Form 990-N (e-Postcard) filings, and the automatic revocation list.1Internal Revenue Service. Tax Exempt Organization Search

You can search by organization name or by EIN. If you already have the EIN, entering it returns an exact match. Searching by name, filter by city and state to narrow the results, because common names like “Community Foundation” or “First Baptist Church” return hundreds of entries. The results show the legal name, EIN, city, state, and whether contributions are deductible.

Pay attention to the Pub. 78 data within TEOS. If the organization appears there, you can rely on that listing when claiming a deduction.4Internal Revenue Service. Search for Tax Exempt Organizations If it doesn’t appear, don’t assume the organization is a fake. Several categories of legitimate organizations are missing by design.

Pulling the EIN From a Form 990

Every tax-exempt organization with gross receipts above $50,000 files an annual return in the Form 990 series (Form 990, 990-EZ, or 990-PF for private foundations). The EIN is printed on the first page of every one, along with the legal name, address, and financial details.1Internal Revenue Service. Tax Exempt Organization Search

You can download these filings through TEOS. Two outside repositories make the search easier: ProPublica’s Nonprofit Explorer lets you browse full 990s in PDF and digital form, and Candid (formerly GuideStar) adds summaries alongside the raw filings. Many organizations also post their most recent 990 on their own website.

Reading the 990 is worth a few extra minutes if you’re making a substantial gift. It shows how the money is spent, what executives earn, and how revenue has moved over time.

Asking the Organization Directly

If you can’t find what you need online, you have a legal right to ask. Under 26 U.S.C. § 6104(d), a tax-exempt organization must provide copies of its three most recent annual returns and its original application for exemption, including supporting materials.5Office of the Law Revision Counsel. 26 US Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts Both documents contain the EIN.

At the organization’s principal office, they must hand you the documents the same day. A written request must be answered within 30 days. The organization can charge a reasonable fee for copying and postage, but it cannot refuse. Donor names and addresses are not part of what public charities are required to disclose.

When the Organization Isn’t in the IRS Database

Churches, their integrated auxiliaries, and conventions or associations of churches are automatically considered tax-exempt under Section 501(c)(3) and don’t have to apply for IRS recognition.6Office of the Law Revision Counsel. 26 US Code 508 – Special Rules With Respect to Section 501(c)(3) Organizations They also don’t have to file Form 990.7Office of the Law Revision Counsel. 26 US Code 6033 – Returns by Exempt Organizations As a result, many churches never appear in TEOS, and that’s normal.

Donations to a church that meets the 501(c)(3) requirements are fully deductible whether or not the church ever sought IRS recognition.8Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches If you need the church’s EIN for your own records — to complete Form 8283 for a non-cash gift, say — ask the church office. They were assigned one when they opened a bank account or hired their first employee.

Small secular organizations can be hard to spot too. Those with gross receipts of $50,000 or less file only the Form 990-N, which contains the EIN, legal name, and an officer’s name and address, but no financial information.9Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs These filings do appear in TEOS. Because the 990-N is so sparse, confirm active status through the Pub. 78 data rather than the 990-N itself.

Fiscally sponsored projects are another common source of confusion. Some initiatives operate under a larger organization’s tax-exempt umbrella rather than holding their own 501(c)(3) status. In that arrangement, the sponsor — not the project — is the qualified organization that can receive deductible contributions.10Internal Revenue Service. Publication 526 (2025), Charitable Contributions Your receipt comes from the sponsor, and the EIN on it is the sponsor’s EIN. The project itself has no separate IRS listing. If a group tells you it’s fiscally sponsored, ask who the sponsor is and verify the sponsor through TEOS.

Checking Whether Exempt Status Has Been Revoked

An organization that fails to file its required annual return for three consecutive years automatically loses its tax-exempt status under IRC Section 6033(j). The IRS publishes these organizations on the Automatic Revocation of Exemption List, which is searchable through TEOS.11Internal Revenue Service. Automatic Revocation of Exemption If the organization you’re researching appears on this list, contributions are generally not deductible until it is reinstated.12Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation

Churches are an exception here as well. A church that appears on the revocation list remains tax-exempt if it still meets the 501(c)(3) requirements, because churches were never required to file in the first place. The listing reflects a filing failure, not a change in status.8Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches

Recovering Your Own Organization’s EIN

Organizations sometimes lose track of their own EIN after a leadership change. The first place to look is the IRS determination letter, which states the EIN and should be kept permanently.13Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS If the letter was issued on or after January 1, 2014, you can download a copy through TEOS. For earlier letters, submit Form 4506-B.

Other internal records that carry the EIN include past Form 990 filings, bank account opening documents, and prior IRS correspondence. If none of those surface, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time.14Internal Revenue Service. Telephone Assistance Contacts for Business Customers Have the organization’s legal name, mailing address, and the names of principal officers ready. The IRS can usually confirm the EIN during the call.