How to Verify a Tax-Exempt Organization With the IRS

A tax-exempt organization, otherwise known as a 501(c) in the United States, is a nonprofit corporation or association that is exempt from federal income taxes. Only tax-exempt organizations approved by the Internal Revenue Service are eligible to receive tax-deductible charitable contributions. It is, therefore, important to verify the tax-exempt status of an organization prior to making a tax-deductible donation. The IRS provides an online tool that allows you to verify an organization's tax-exempt status.

Open the web browser on your computer and go to the online version of IRS Publication 78 (see Resources).

Enter the organization's name you want to verify and the city, state and country where the organization is located.

Click the "Search" button. A list of organizations that match your search query will appear. Verify that the organization does, in fact, have IRS tax-exempt status.

References

• IRS: Search for Charities
• U.S. House of Representatives, Office of the Law Revision Counsel. "26 USC 501: Exemption from tax on corporations, certain trusts, etc." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Topic No. 506 Charitable Contributions." Accessed Feb. 15, 2020.
• Wolters Kluwer. "A Guide to Incorporating Your Business." Pages 8-10. Accessed Feb. 15, 2020.
• Internal Revenue Service. "Form 1023: EIN Required to Apply for Exemption." Accessed Feb. 15, 2020.
• Internal Revenue Service. "How to Apply for an EIN." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Form 1023." Accessed Feb. 15, 2020.
• Wiley. "A Passion for Giving: Tools and Inspiration for Creating a Charitable Foundation." Page 58. Accessed Feb. 15, 2020.
• Internal Revenue Service. "Compliance Guide for 501(c)(3) Public Charities." Pages 19-20. Accessed Feb. 15, 2020.
• Internal Revenue Service. "Instructions for Form 990 Return of Organization Exempt From Income Tax." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Instructions for Form 990-EZ." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Public Charity Support Test." Accessed Feb. 15, 2020.
• Internal Revenue Service. "The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Overview of Inurement/Private Benefit Issues in IRC 501(c)(3)." Pages 1-2. Accessed Feb. 15, 2020.
• Internal Revenue Service. "Lobbying." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Unrelated Business Income Tax." Accessed Feb. 15, 2020.
• Internal Revenue Service. "Publication 4484: Plan Feature Comparison Chart: Choose a Retirement Plan." Pages 4, 9 and 11. Accessed Feb. 15, 2020.

Show More

Tips

Alternatively, you can download the entire electronic version of Publication 78 that lists every tax-exempt organization recognized by the IRS. This document is also available at many libraries.

Show More