To look up a 501(c)(3) organization, use the IRS Tax Exempt Organization Search tool, which pulls from Publication 78 data, determination letters, Form 990 filings, and the Automatic Revocation List.1Internal Revenue Service. Tax Exempt Organization Search A match in Publication 78 confirms the organization is currently eligible to receive tax-deductible contributions. The search is free, and the most reliable way to run it is with the nonprofit’s Employer Identification Number.
What to Have Ready Before You Search
The single most reliable identifier is the Employer Identification Number, a nine-digit number the IRS assigns to businesses and tax-exempt entities.2Internal Revenue Service. Employer Identification Number You can usually find the EIN on the nonprofit’s website, donation receipts, or solicitation letters. Entering the EIN returns an exact match and avoids confusion with similarly named groups.
If you don’t have the EIN, search by legal name. Many nonprofits operate under a “doing business as” name that differs from the name registered with the IRS, and Publication 78 data does not include DBA names.3Internal Revenue Service. Search for Tax Exempt Organizations When you’re unsure of the exact legal name, try a partial name in quotation marks and skip common words like “the” or “foundation.” The city and state of the nonprofit’s headquarters help when multiple organizations share a name.
Running the Search Step by Step
Open the IRS Tax Exempt Organization Search page. The tool offers a dropdown for five databases:
- Pub. 78 Data lists organizations currently eligible to receive tax-deductible charitable contributions. This is the database most donors need.
- The Automatic Revocation List shows organizations that lost tax-exempt status for failing to file required returns for three consecutive years.
- Determination Letters provides downloadable copies of IRS letters confirming exempt status, for letters issued January 2014 and later.
- Form 990 Series Returns includes annual information returns filed by tax-exempt organizations.
- Form 990-N (e-Postcard) covers abbreviated electronic filings from small organizations.
Start with Pub. 78 Data. Enter the EIN or organization name and review the results. If the organization appears, click its name to see its deductibility status code, city, and state. If it doesn’t appear, switch to the Automatic Revocation List to see whether status was revoked. Revocation searches can be narrowed by date range in MM-DD-YYYY format.3Internal Revenue Service. Search for Tax Exempt Organizations
To see how the nonprofit spends its money, switch to the Form 990 Series Returns database. Federal law requires tax-exempt organizations to make their annual returns available for public inspection, so pulling a 990 is exercising a right written into the tax code.4Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts The return shows revenue, expenses, and executive compensation. For very small organizations, check the Form 990-N database, since those groups file a simplified electronic notice rather than a full return.
Reading What the Results Say
Deductibility Status Codes
Each Pub. 78 result carries a deductibility status code identifying the type of organization and the deduction ceiling that applies.5Internal Revenue Service. Tax Exempt Organization Search – Deductibility Status Codes The codes you’ll most often see:
- PC is a public charity. Cash contributions are deductible up to 60% of adjusted gross income; non-cash contributions face a 50% limit.
- PF is a private foundation. Contributions are generally deductible up to 30% of AGI.
- SO is a supporting organization (Type I, Type II, or functionally integrated Type III). Cash contributions follow the 60% limit.
- GROUP is a central organization holding a group exemption letter. Subordinate units under that letter are also eligible even if not separately listed.
- LODGE is a domestic fraternal society operating under a lodge system. Contributions are deductible at a 30% limit only if used exclusively for charitable purposes.
These AGI percentage limits come from Section 170 of the Internal Revenue Code and apply to individual taxpayers who itemize.6Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Capital gain property donated to a private foundation faces a lower 20% ceiling. Contributions exceeding these limits in a given year can generally be carried forward for up to five years.
Determination Letter
The determination letter is the official IRS notice confirming the organization met the requirements for exemption when it applied. It identifies the specific Internal Revenue Code section under which the organization qualifies.7Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters You can download determination letters issued from January 2014 onward directly through the search tool.8Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS For an organization that was revoked and later reinstated, a newer determination letter will reference the reinstatement and show an effective date on or after the revocation date.
Form 990 Filings
The version of Form 990 an organization files depends on its size, from the abbreviated 990-N (e-Postcard) for groups with gross receipts of $50,000 or less up to the full Form 990 for larger organizations, with Form 990-PF required of all private foundations regardless of size.9Internal Revenue Service. Form 990 Series – Which Forms Do Exempt Organizations File The full return shows detailed revenue, expenses, executive compensation, and governance information; the e-Postcard shows only basic identifying information.10Internal Revenue Service. Who Must File Form 990-N (e-Postcard)?
When a Real 501(c)(3) Doesn’t Show Up
Some legitimate tax-exempt organizations do not appear in Publication 78, and their absence is not a red flag on its own.3Internal Revenue Service. Search for Tax Exempt Organizations
Churches
Churches that meet the requirements of Section 501(c)(3) are automatically exempt and are not required to apply for or receive a formal IRS determination letter.11Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches You can claim a charitable deduction for gifts to a qualifying church even when it has never sought IRS recognition, and churches are also not required to file annual returns. If you want the added assurance, ask the church whether it has a determination letter on file.
Chapters Under a Group Exemption
National associations with local chapters often hold a single group exemption letter that covers all subordinate units. The central organization must have at least five subordinates, all described in the same paragraph of Section 501(c).12Internal Revenue Service. Group Exemption Rulings and Group Returns A local chapter may not appear individually in Pub. 78. Ask the chapter for the group exemption number, or contact the central organization to confirm the chapter is covered.
Organizations With Pending Applications
A newly formed nonprofit that has applied for 501(c)(3) status but has not yet received its determination letter will not appear in the search tool. Donors do not have advance assurance that contributions will be deductible while an application is pending.13Internal Revenue Service. Exempt Organizations General Issues – Deductibility of Contributions While Application Pending If the organization files Form 1023 or Form 1023-EZ within 27 months of its formation and the IRS ultimately approves it, contributions become deductible retroactively to the date of formation. If the application is denied, no deduction is available. Ask when the application was filed and whether the 27-month deadline was met before giving.
Fiscal Sponsorship Arrangements
Some charitable projects operate under a fiscal sponsor rather than holding their own 501(c)(3) status. Your donation goes to the sponsor, which is the tax-exempt entity, not directly to the project. Look up the fiscal sponsor’s EIN in the IRS search tool, not the project’s name. The sponsor must retain control over how the funds are used for its own exempt purposes.
If the Organization Is on the Revocation List
When a nonprofit fails to file its required Form 990 series return for three consecutive years, the IRS automatically revokes its tax-exempt status. Organizations on the Automatic Revocation List are no longer eligible to receive deductible contributions and are removed from Publication 78.14Internal Revenue Service. Automatic Revocation of Exemption Contributions made before the organization’s name appeared on the revocation list can still be deducted; donations after that date cannot.
Revocation is not always permanent. An organization on the list may have been reinstated since the revocation date, so search Pub. 78 Data to see whether it has regained status, or look for a newer determination letter referencing reinstatement.15Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
Other Ways to Verify a Nonprofit
Federal tax-exempt status and state registration are separate. Most states require charities to register with a state agency, typically the Secretary of State or Attorney General, before soliciting donations in that state. A group can hold valid federal 501(c)(3) status but be out of compliance at the state level, or the reverse. Your state’s charity registration portal adds a second layer of verification.
Third-party platforms such as GuideStar (now Candid) and ProPublica’s Nonprofit Explorer compile the same federal data in more accessible formats, often displaying several years of Form 990 filings side by side. Because the underlying records come from the IRS, the information matches; the presentation is easier for spotting trends in revenue, spending, and compensation over time.
Whichever route you use, keep a record of what you found: the EIN, the deductibility code, and, if you downloaded it, a copy of the determination letter. If the IRS ever questions the deduction, that documentation is what supports it.