The fastest way to run an IRS 501(c)(3) determination letter lookup is the IRS Tax Exempt Organization Search (TEOS) at irs.gov. TEOS confirms whether a nonprofit currently holds tax-exempt status, whether contributions to it are deductible, and — for letters issued on or after January 1, 2014 — lets you download a copy of the determination letter itself for free.1Internal Revenue Service. Tax Exempt Organization Search
How to Run the Lookup on TEOS
TEOS searches five IRS databases at once: the Pub 78 deductibility list, the auto-revocation list, determination letters issued from 2014 onward, Form 990-N (e-Postcard) filings, and full Form 990-series returns.1Internal Revenue Service. Tax Exempt Organization Search You can search by organization name or by nine-digit Employer Identification Number (EIN), and filter by city, state, or ZIP code.
Search by EIN whenever you have it. Hundreds of nonprofits share generic names, and a name search often returns pages of results with no reliable way to pick the right one. An EIN is unique and returns a single organization. If you don’t have the EIN, check the nonprofit’s website, its annual report, or any solicitation letter it sent you.
Reading the Results
A Pub 78 listing confirms two things at once: the organization currently holds tax-exempt status, and it is eligible to receive tax-deductible contributions. The listing also shows the effective date of the exemption and the organization’s foundation classification.
Every 501(c)(3) is classified as either a public charity or a private foundation.2Internal Revenue Service. Determine Your Foundation Classification Public charities draw support from a broad base of donors and grants; private foundations usually have a narrow funding base, often a single family or corporation. That classification affects how much of a large gift you can deduct in a given year under IRC Section 170, so it’s worth noting before writing a substantial check.3Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts
If the organization shows up on the auto-revocation list rather than Pub 78, its exempt status has been stripped and new contributions are not deductible. That result deserves its own attention, covered below.
When a Nonprofit Doesn’t Appear in TEOS
A blank result doesn’t automatically mean the organization is fraudulent or has lost its status. Several categories of legitimate nonprofits won’t show up.
Churches and Religious Organizations
Churches, their integrated auxiliaries, and conventions or associations of churches are not required to apply for a determination letter under IRC Section 508(c)(1)(A).4Office of the Law Revision Counsel. 26 USC 508 – Special Rules With Respect to Section 501(c)(3) Organizations They are also exempt from annual Form 990 filing, so they don’t appear in the 990 data either.5Internal Revenue Service. Filing Requirements for Churches and Religious Organizations Contributions to qualifying churches are still deductible. For written proof, ask the church directly.
Subordinates Under a Group Exemption
Some nonprofits operate under a group exemption letter held by a central or parent organization, which maintains the exemption on behalf of all its affiliates. Only the central entity appears in the database.6Internal Revenue Service. Group Exemption Rulings and Group Returns To verify a local chapter, contact the parent and ask for confirmation that the subordinate is covered under the group ruling.
Applications Still Pending
A newly formed nonprofit that has filed Form 1023 or 1023-EZ but hasn’t yet received its determination letter won’t be in TEOS. The IRS suggests checking back periodically, because the approval sometimes posts to TEOS before the paper letter arrives.7Internal Revenue Service. Where’s My Application for Tax-Exempt Status
Donating during that pending period is a gamble. If the organization filed within 27 months of formation and is ultimately approved, deductibility is recognized retroactively to the date of formation. If the application is denied, the contribution was never deductible.8Internal Revenue Service. Contributions to Organization With IRS Application Pending
Auto-Revocation and What It Means for a Donation
When a tax-exempt organization fails to file required returns for three consecutive years, the IRS automatically revokes its exemption, effective on the filing due date of the third missed return.9Internal Revenue Service. Automatic Revocation of Exemption The name moves to the auto-revocation list in TEOS and comes off Pub 78.
A limited safe harbor protects donors who gave before the revocation was published. You can still deduct contributions made before the organization’s name appeared on the auto-revocation list, provided you were unaware of the change. Once the name is on that list, an old determination letter or a prior Pub 78 listing no longer supports a deduction.10Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing – Frequently Asked Questions Running the lookup before a major gift takes less than a minute and can prevent a disallowed deduction.
An automatically revoked organization can regain its status by filing a new exemption application and paying the user fee. If it applies within 15 months of appearing on the auto-revocation list and meets certain conditions, reinstatement can be retroactive to the date of revocation, and contributions made during that gap become deductible again.11Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated Miss the 15-month window without reasonable cause and reinstatement runs only from the postmark date of the new application, leaving a period during which gifts were not deductible.
Getting a Copy of the Determination Letter
Confirming status is one thing; sometimes you need the physical letter for a grant application, a bank account, or a state registration filing. There are three routes, and the right one depends on when the letter was issued.
Download From TEOS for Letters Issued in 2014 or Later
Determination letters issued on or after January 1, 2014 can be downloaded free through TEOS.12Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS Open the organization’s TEOS record and pull the PDF. No forms, no fees.
Ask the Organization Directly
Federal law requires every 501(c)(3) to make its determination letter and exemption application available for public inspection at its principal office during regular business hours. If you request a copy, the organization must provide one, and can charge only a reasonable fee for reproduction and mailing.13Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts For older letters that aren’t on TEOS, this is often the simplest path, and the organization cannot legally refuse.
File Form 4506-B for Older Letters
For letters issued before 2014 that you can’t obtain from the organization, submit Form 4506-B (Request for a Copy of Exempt Organization IRS Application or Letter) to the IRS. You’ll need the organization’s exact legal name and EIN. The first 100 pages are free for non-commercial requesters, then $0.20 per page; if the total exceeds $250, the IRS asks for payment in advance.14Internal Revenue Service. Instructions for Form 4506-B Processing can take up to 60 days, so build in lead time before any deadline.12Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS