Posted by Michael E. Mast, CPA
The IRS has released a new search tool called Exempt Organizations Select Check. This new tool allows users to search the following IRS nonprofit listings:
- Organizations eligible to receive tax-deductible contributions (Pub. 78 data),
- Organizations whose federal tax exemption was automatically revoked for not filing a Form 990-series return or notice for three consecutive years, or
- Form 990-N (e-Postcard) filers and filings.
This new search feature merges three old search functions into a single user-friendly interface. Users can easily search these IRS listings for nonprofit organizations. These lists allow donors easy access to verify a nonprofit’s validity to receive tax-deductible contributions.
Nonprofits whose exempt status was automatically revoked will remain on the revoked listing even if their exempt status is reinstated. If a nonprofit’s status is reinstated, it will not be included in the list of eligible organizations listing for up to a month. This delay is because the IRS updates the related listings from their master file which occurs monthly. During this delay, organizations should provide donors a copy of their updated exemption letter or ask donors to confirm their tax-exempt status with the IRS directly at 1-877-829-5500. Organizations that believe they are incorrectly included on the auto-revocation list should contact the IRS immediately.
The IRS’ new search feature provides donors with valuable information to make their giving decisions.