To look up 501(c)(3) status, use the IRS Tax Exempt Organization Search (TEOS) at irs.gov. It is free, needs no account, and pulls directly from official IRS records. Federal law requires the IRS to make tax-exempt organizations’ applications, determination letters, and annual returns available to the public under Internal Revenue Code Section 6104,1Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts so you have a legal right to confirm a nonprofit’s standing before you give.
What to Have Ready Before You Search
Start with the organization’s legal name. That is the name on its incorporation papers and IRS filings, which is often different from the name used on its website or in advertising. The public-facing name is a “doing business as” or trade name.2Internal Revenue Service. Instructions for Form SS-4 Searching by DBA alone often returns nothing, because DBA names generally do not appear in the Publication 78 dataset.
Better yet, use the Employer Identification Number. The EIN is the unique nine-digit number the IRS assigns for tax purposes, formatted as XX-XXXXXXX.3eCFR. 26 CFR 301.6109-1 – Identifying Numbers You can usually find it at the bottom of the organization’s website, on a donation receipt, or on a previously filed Form 990. An EIN removes any ambiguity when several groups share similar names.
Knowing the city and state of the group’s principal office also helps you separate unrelated organizations with the same name, or a local chapter from a national parent.
How to Use the IRS Tax Exempt Organization Search
On the TEOS page you pick a database from a dropdown and enter the organization’s name or EIN.4Internal Revenue Service. Tax Exempt Organization Search Name searches are not case-sensitive, and putting a partial name in quotation marks narrows results. Skip common words like “the” or “foundation.” If a name search returns too many hits, sort by city, state, or ZIP code.5Internal Revenue Service. Search for Tax Exempt Organizations
Which dataset you choose depends on what you need to confirm:
- Pub. 78 Data lists organizations currently eligible to receive tax-deductible contributions. For most donors, this is the fastest way to confirm a gift will be deductible.
- Determination Letters shows the official IRS letter granting tax-exempt status, including the exemption type and effective date.
- Form 990 Series Returns gives you filed annual returns (Form 990, 990-EZ, 990-PF, and 990-T), with revenue, expenses, and officer compensation.
- Form 990-N (e-Postcard) shows the simplified annual filing from small organizations with gross receipts normally at or below $50,000.6Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
- Automatic Revocation of Exemption List identifies organizations that lost their status for failing to file required returns for three consecutive years.
A clean verification usually means two checks: the organization appears in Pub. 78 Data, and it does not appear as currently revoked. If you want more detail, pull the determination letter and the latest Form 990.
When a Legitimate Nonprofit Won’t Show Up
Not every real 501(c)(3) appears in TEOS. Some organizations are treated as tax-exempt without applying, and their filings in the system are limited or absent.
- Churches, mosques, synagogues, temples, and their integrated auxiliaries are not required to file Form 1023 to be recognized as exempt, and they are generally excused from filing annual Form 990 returns.7Internal Revenue Service. Organizations Not Required to File Form 10238Internal Revenue Service. Filing Requirements for Churches and Religious Organizations
- Organizations other than private foundations with annual gross receipts normally at or below $5,000 are not required to apply for exemption.7Internal Revenue Service. Organizations Not Required to File Form 1023
If a house of worship or a very small nonprofit does not appear in the database, that alone does not mean it is fraudulent. Ask for a copy of its IRS determination letter. Federal law requires tax-exempt organizations to make their exemption application and annual returns available for public inspection at their principal office during regular business hours.1Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts A refusal is a serious red flag.
Check the Automatic Revocation List
If an exempt organization fails to file its required annual return or notice for three consecutive years, the IRS automatically revokes its status under Section 6033(j).4Internal Revenue Service. Tax Exempt Organization Search There is no discretion; the revocation happens by operation of law, and the IRS publishes the names on the Automatic Revocation List.
Publication of that list is the public notice that donations to the group are no longer deductible. Before publication, a donor who did not know about the revocation may still claim a deduction. After publication, you cannot rely on an old determination letter or a prior Pub. 78 listing to support your deduction.9Internal Revenue Service. Automatic Exemption Revocation for Nonfiling – Effective Date of Loss of Status as Charitable Donee Checking the list before a large gift can save a denied deduction at tax time.
A revoked organization can apply for reinstatement by filing a new exemption application and paying the user fee, even if it was not originally required to apply. If approved, the IRS issues a new determination letter. The effective date of reinstated exemption is generally the date of the new application, though the organization may request retroactive reinstatement in limited circumstances.10Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation The name stays on the Automatic Revocation List as a historical record even after reinstatement, so a hit on that list is not proof of current revocation. Always cross-check with Pub. 78 Data.
Cross-Check the State Charity Registry
Federal tax-exempt status does not guarantee that an organization is properly registered to solicit donations in your state. Most states require charities to register with the Secretary of State, Attorney General, or both before asking for contributions, usually through a charity-specific search separate from the general business entity search.
A state lookup typically shows whether registration is active, expired, suspended, or delinquent. Active or “in good standing” means the group has met its state filing obligations and paid required fees. Suspended or delinquent means it has fallen behind on financial disclosures or periodic reports owed to the state, even if its federal 501(c)(3) status is intact.
Many states also require a separate charitable solicitation registration, sometimes called a fundraising license, before an organization or its paid fundraisers can ask the public for money. Fees vary by state, often on a sliding scale tied to annual revenue. If a nonprofit is actively soliciting in your state but does not appear in the state registry, that is worth a closer look.
Independent Databases for Easier Access to Form 990s
Several private platforms repackage IRS data in a more browsable format. They are useful for pulling up Form 990s quickly or comparing groups side by side.
ProPublica’s Nonprofit Explorer offers free access to summary financial data and full Form 990 documents for millions of tax-exempt organizations, in both PDF and digital formats.11ProPublica. Nonprofit Explorer You can search by name or EIN without creating an account, and the underlying data comes directly from IRS filings.
Candid, formerly GuideStar, maintains detailed nonprofit profiles that include Form 990 data, mission statements, and program descriptions. Basic searches are free; accessing full profiles and a personalized dashboard requires a free registered account. Some premium features are available only through a paid subscription or through free in-person access at Candid’s partner library locations.
What the Result Means for Your Tax Deduction
Confirming that an organization is a valid 501(c)(3) is only part of the picture. The type of 501(c)(3) and the effective date on its determination letter both affect what you can actually deduct.
The Pub. 78 Data lists each organization’s classification code. “PC” means public charity; “PF” means private foundation. Cash contributions to public charities are generally deductible up to 60 percent of adjusted gross income, while cash contributions to most private foundations are limited to 30 percent of AGI.12Internal Revenue Service. Charitable Contribution Deductions Amounts over the limit can be carried forward to future tax years.
The determination letter also carries an effective date. If the organization filed Form 1023 within 27 months of its legal formation and was approved, the effective date generally reaches back to the date of formation. If the application was filed after that 27-month window, the effective date is typically the date the IRS received the application.13Internal Revenue Service. Instructions for Form 1023 Contributions made before that effective date are not deductible, which matters when you are giving to a newly formed group.