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Tax Exempt Organization Search (formerly Select Check)

Source: - Dec 10, 2020

Data Update Delays

Expect delays in data updates for the Tax Exempt Organization Search tool. We are still processing paper-filed 990 series received April 2020 and later.

System Limitations Cause Some Inaccurate Revocation Dates
Organizations on the auto-revocation list with a revocation date between April 1 and July 14, 2020, should have a revocation date of July 15, 2020. See Revocation Date of Certain Organizations for details.

Tax Exempt Organization Search helps users find information about a tax-exempt organization’s federal tax status and filings. You can find:

Organizations eligible to receive tax-deductible charitable contributions (Pub 78 data).

Users may rely on this list in determining deductibility of their contributions. (Users may also download a complete list.) Data posting date: 11-14-2020
Be aware of the following when searching for organizations that can receive tax-deductible contributions:
Certain eligible donees (i.e., churches, group ruling subordinates, and governmental units) may not be listed. See Other Eligible Donees for more information.
“Doing business as” (also known as DBA) names of organizations are not listed. See Search Tips for additional guidance.

Revocation date of certain organizations
Organizations that do not file a required annual information return or notice for three consecutive years automatically lose their tax-exempt status by operation of law. An automatic revocation is effective on the original filing due date of the third annual return or notice (the “Revocation Date”). Due to the COVID-19 emergency, this year the IRS extended the filing dates for these returns and notices due from April 1 through July 14 to July 15, 2020. Organizations eligible for this relief that failed to file for the two previous years and did not file by July 15 have automatically lost their tax-exempt status. Due to systemic limitations, these organizations appear on the auto-revocation list showing a Revocation Date between April 1 and July 14, 2020. However, the Revocation Date for these organizations is July 15, 2020. For more information on automatic revocation, including how to request reinstatement, see Automatic Revocation - How to Have Your Tax-Exempt Status Reinstated

Automatically revoked organizations

By law, tax-exempt status is revoked when an organization does not file required Form 990-series returns or notices annually for three consecutive years. The automatic revocation date listed for each organization is historical; it reflects an organization's effective date of automatic revocation, but not necessarily its current tax-exempt status. The organization may have applied to the IRS for reinstatement of exemption and been recognized by the IRS as tax-exempt after its effective date of automatic revocation. (Users may also download a complete list.) Data posting date: 11-11-2020

IRS determination letters dated on or after January 1, 2014

IRS issues a determination letter recognizing an organization as tax-exempt under the sub-section for which it applied. An organization must apply and pay a user fee to receive a determination letter. Data posting date: 10-23-2020

Form 990-series returns

Forms 990, 990-EZ, 990-PF and 990-T (990-T returns for 501(c)(3) organizations only). (Users may also download a complete list.) Data posting date: 11-03-2020

Organizations that have filed a Form 990-N (e-Postcard)

Form 990-N (e-Postcard) is an annual electronic notice most small tax-exempt organizations (annual gross receipts normally $50,000 or less) are eligible to file instead of Form 990 or Form 990-EZ. (Users may also download a complete list.) Data posting date: 11-23-2020

Search Tips for Tax Exempt Organization Search

JAWS Users should visit Tax Exempt Organization Search: Frequently Asked Questions for information on how to use the search tool.
Additional information

Frequently asked questions - Tax Exempt Organization Search Tool
Revocations of 501(c)(3) Determinations
Suspensions Pursuant to Code Section 501(p)
Exempt Organizations Business Master File Extract (EO BMF): a list of organizations recognized as exempt by the IRS - Interactive Training for Charities

click source to reach official IRS website--and all the links available in the article.

Category: General Business