The IRS Tax Exempt Organization Search, at apps.irs.gov/app/eos, lets you confirm whether a nonprofit is federally tax-exempt, see its recent annual filings and determination letter, and check whether contributions to it are deductible. The tool draws from five separate IRS databases and you can query them together or one at a time.1Internal Revenue Service. Tax Exempt Organization Search
Before you rely on a result, it helps to know how to search efficiently, how to read the deductibility code, when a missing organization is still legitimately exempt, and how current the data actually is.
How to Run a Search
The search page offers two main lookup fields: Employer Identification Number and organization name. The EIN is a nine-digit number unique to each entity, and searching by EIN is far more reliable because many nonprofits share common words in their names. You can usually find an organization’s EIN on its website, letterhead, or any Form 990 it has previously filed.
If you only have a name, you can narrow results by city, state, and country.2Internal Revenue Service. Tax Exempt Organization Search There is no zip code filter. Exact spelling matters, and skipping punctuation and special characters helps the system match records. A “Select Database” dropdown lets you limit the query to a single source, so you can look only at the Automatic Revocation List or only at the Publication 78 data without paging through everything else.
Results appear in a table with high-level details for each match. Clicking a name expands the record and shows the available documents by filing year, so you can walk through the organization’s reporting history in order.
The five databases behind those results are the Publication 78 data (current eligibility to receive deductible gifts), the Form 990 series returns filed by larger organizations, the Form 990-N e-Postcard filed by very small ones, the Automatic Revocation of Exemption List, and determination letters granting exempt status.1Internal Revenue Service. Tax Exempt Organization Search A determination letter states the exact subsection of the tax code the organization falls under and the date the IRS recognized its status.3Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters
Reading the Deductibility Code
When an organization appears in the Publication 78 data, its record includes a deductibility code. That code tells you how much of your gift you can deduct on your federal return, which varies by organization type. The codes you are most likely to see:
- PC (Public Charity): contributions are deductible up to 60% of your adjusted gross income for cash and 50% for other property.
- PF (Private Foundation): contributions are generally deductible up to 30% of adjusted gross income.
- POF (Private Operating Foundation): same limits as a public charity.
- GROUP: a central organization holding a group exemption letter. Subordinate units covered by that group exemption are also eligible to receive deductible contributions, even though they may not be separately listed in TEOS.
Other codes cover fraternal lodges (deductible only when the gift is earmarked for charitable purposes), foreign-addressed organizations, and various supporting organizations. The full set of codes and their limits is in the Pub 78 data dictionary.4Internal Revenue Service. Pub 78 Data Dictionary For a large gift where the code is anything other than PC, check how the deductibility ceiling interacts with your income before assuming you can deduct the full amount in one tax year.
Checking the Automatic Revocation List
For donors, this is the piece of TEOS that matters most. An organization that fails to file a required Form 990, 990-EZ, 990-PF, or 990-N for three consecutive years automatically loses its federal tax-exempt status. The IRS does not exercise discretion; the revocation happens by operation of law.5Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions The list shows each revoked organization’s name, last known address, EIN, exemption subsection, effective date of revocation, and the date it was added.
Once a 501(c)(3) appears on the revocation list, it can no longer receive tax-deductible contributions. It is also removed from the Pub 78 data and from the IRS Business Master File extract.6Internal Revenue Service. Deductibility of Contributions to Organizations on Nonfiler Revocation List If you donate to a revoked organization without checking TEOS first, you may not be able to deduct that contribution.
One exception: a church that appears on the revocation list because IRS records classified it as a different type of organization still remains tax-exempt and eligible to receive deductible contributions, so long as it meets Section 501(c)(3) requirements. Churches are not subject to automatic revocation for non-filing.7Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches
When an Organization Isn’t in TEOS
Not finding an organization in TEOS does not automatically mean it lacks tax-exempt status. Several categories of legitimate exempt organizations are not required to appear.
Churches, integrated auxiliaries of churches, and conventions or associations of churches are automatically considered tax-exempt under Section 501(c)(3) without applying for or receiving a determination letter. Because they have no annual filing requirement, they will not show up in the Pub 78 data or Form 990 results. A church that never applied for recognition can still lawfully receive tax-deductible contributions.7Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches Many churches do voluntarily apply, and those will appear, but absence alone proves nothing.
Governmental units and organizations covered under a parent entity’s group exemption may also be absent from individual TEOS listings.8Internal Revenue Service. Search for Tax Exempt Organizations Certain church-affiliated schools, religious orders, and state institutions whose income is excluded from gross income are also exempt from the annual filing requirement.9Internal Revenue Service. Annual Exempt Organization Return: Who Must File If you cannot find an organization and need to verify its status for a significant gift, ask the organization for a copy of its determination letter or contact the IRS Exempt Organizations line.
How Current the Data Is
TEOS is not real-time. The underlying data sets refresh on a monthly cycle. As of early 2026, the Pub 78 data and the Automatic Revocation List were last updated in March 2026, with Form 990 series data and Form 990-N data following on a similar monthly schedule.10Internal Revenue Service. Tax Exempt Organization Search Bulk Data Downloads After filing a Form 990-N, the IRS advises allowing up to four weeks for the filing to appear in TEOS.11Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: After You File
The lag matters most when you are checking on an organization that recently filed for reinstatement or just received its determination letter. If the TEOS record looks stale, the organization may have a more current determination letter it can share directly. For large grants or major gifts on a tight timeline, asking the organization for documentation is safer than relying on TEOS alone.
Downloading the Data in Bulk
If you need to analyze thousands of exempt organizations at once, individual searches are impractical. The IRS offers bulk downloads covering the same five databases available through the search tool: Pub 78 data, the Automatic Revocation List, Form 990-N filings, Form 990 series returns, and the Exempt Organizations Business Master File extract.10Internal Revenue Service. Tax Exempt Organization Search Bulk Data Downloads
The files arrive as compressed ZIP archives. Most data sets use pipe-delimited ASCII text; Form 990 series data uses XML. There is no CSV option, so you will need software that can handle pipe-delimited files or a quick conversion step before loading the data into a standard spreadsheet. The IRS also publishes TEOS schemas as a self-service option for non-developers. No formal API is available; you download the files and work with them locally.