Posted by Michael Mast, CPA, CFE
In early May 2018, the Internal Revenue Service (IRS) introduced a new tool called the Tax Exempt Organization Search. This new service replaces the EO Select Check service which allowed a user to search the IRS database for nonprofits by employer identification number (EIN) date, name, and city. Tax Exempt Organization Search is an on-line search tool that is mobile friendly and allows users to select a tax-exempt organization and check certain information about its federal tax status and filings. It allows users to check whether an organization:
- Is eligible to receive tax-deductible charitable contributions
- Has filed a Form 990-N (e-Postcard) annual electronic notice
- Has had its tax-exempt status automatically revoked because it has not filed its required Form 990-series return for three consecutive years
In addition to searching for a particular organization, users are able to download a complete list of each of the three types of organizations described in the bullets above.
In addition, users can view images of:
- Forms 990, 990-EZ, 990-PF, and 990-T (for 501(c)(3) organizations only) filed in January 2018 and later.
- Favorable determination letters issued by IRS when an organization applies for and meets the requirements for tax-exempt status. (Letters issued January 1, 2014 and later.)
Tax Exempt Organization Search information is updated as follows:
- Organizations eligible to receive tax-deductible charitable contributions updated monthly
- Organizations that submitted Forms 990-N (e-Postcard) updated weekly
- Organizations whose exempt status has been automatically revoked updated weekly
- Copies of Returns (Forms 990, 990-EZ, 990-PF, 990-T) updated monthly
- Favorable determination letters updated regularly
To assist with searches, the IRS publishes the date the information was posted.