How to check if an organization is a 501(c)(3) and if donations are deductible

Section 501(c)(3) of the Internal Revenue Code covers charitable, religious, educational, scientific and several other kinds of organizations. A gift to a 501(c)(3) is generally deductible for donors who itemize, subject to limits. Before giving a large gift, it is reasonable to confirm two things: that the IRS recognizes the organization as exempt, and that the recognition is still current. This guide describes the checks and where each one can go wrong.

What "501(c)(3)" tells you and what it leaves out

The number after "501(c)" is the subsection of the tax code under which the IRS recognized the organization. Subsection 3 organizations are the ones for which contributions are typically deductible. Other subsections are also exempt from income tax but serve different purposes: social welfare organizations are 501(c)(4), labor unions 501(c)(5), trade associations and chambers of commerce 501(c)(6), social clubs 501(c)(7), and veterans' organizations 501(c)(19). Donations to these organizations are generally not deductible as charitable gifts, although some payments, such as membership dues, may qualify as business expenses. A few other types, such as certain veterans' organizations and fraternal societies operating under the lodge system, can receive deductible gifts under separate rules; the deductibility code in Publication 78 data says which.

Each page here shows the subsection in the header, for example 501(c)(3), and the ruling year, which is the year the IRS issued the recognition letter. The IRS Business Master File, one of the sources for this site, supplies both. Among the 12,000 organizations currently published on this site, the subsection is part of the IRS record for every one.

Check 1: The Tax Exempt Organization Search

The IRS Tax Exempt Organization Search (TEOS), reached from the IRS page "Search for tax-exempt organizations", is the authoritative lookup. Search by EIN when you have it. The result page shows the legal name, city and state, the subsection, the foundation classification, and whether the organization is eligible to receive tax-deductible contributions. It also lists filings and shows whether the organization has been automatically revoked. The revocation guideexplains that status.

Check 2: Publication 78 data

Publication 78 is the IRS list of organizations eligible to receive tax-deductible charitable contributions. The IRS publishes the data file monthly. Each entry carries a deductibility code, and the codes on the pages here come from that file. The limits below are the percentages of adjusted gross income that the IRS lists for an individual who itemizes:

• PC – a public charity. Limit 50% (60% for cash contributions).
• POF – a private operating foundation. Limit 50% (60% for cash contributions).
• PF – a private foundation. Limit 30% (generally).
• SO – a type 1, type 2 or functionally integrated type 3 supporting organization. SONFI is a non-functionally integrated type 3 supporting organization, and SOUNK a supporting organization of unspecified type. Limit 50% (60% for cash contributions) for all three.
• FED – an organization to which contributions are deductible if made for the use of a federal governmental unit. Limit 50% (60% for cash contributions).
• LODGE – a domestic fraternal society operating under the lodge system, deductible only if the gift is used exclusively for charitable purposes. Limit 30%.
• GROUP – generally a central organization holding a group exemption letter, whose subordinate units are also eligible to receive deductible contributions without being listed separately. The limit depends on various factors.
• FORGN – a foreign-addressed organization, generally one formed in the United States that conducts activities abroad. The limit depends on various factors.
• EO – an organization described in section 170(c) other than a public charity or a private foundation. The limit depends on various factors.
• UNKWN – a charitable organization whose public charity status has not been determined. The limit depends on various factors.

An organization that is missing from Publication 78 may still be a valid 501(c)(3): new organizations take time to appear, churches are not required to seek recognition, and some organizations are listed under a different name or a group ruling. Absence from the list is a reason to ask, not proof of ineligibility.

Check 3: Whether the recognition is current

Exempt status can lapse. An organization that does not file a required return or notice for three consecutive years loses its exemption automatically, effective on the original due date of the third missed return. The IRS updates the list of such organizations monthly, with the revocation date and, when the organization is reinstated, the reinstatement date. Donors can deduct contributions made before an organization's name appears on the list. On this site a revocation appears with its date and any reinstatement date in the IRS status block of the organization page. The current status shown in the header comes from the most recent Business Master File.

Check 4: The paperwork you receive

To claim a deduction for a single gift of $250 or more, the donor needs a written acknowledgment from the charity. It names the organization and gives the amount of a cash gift or a description (not the value) of a non-cash gift. It also states whether any goods or services were provided in return, with a good-faith estimate of their value, or that they were only intangible religious benefits. The IRS also requires the donor to keep certain written records of cash gifts of any size. Fundraising dinners, auctions and tickets often include such a benefit, and only the excess over the fair market value of the benefit is deductible. For gifts other than cash, additional forms may apply. A tax professional can confirm the treatment for a specific gift.

Private foundations and donor-advised funds

A private foundation is also a 501(c)(3), but the deduction limits for gifts to it differ from those for public charities, and gifts of appreciated property are treated differently. A donor-advised fund is held by a sponsoring public charity, and the sponsor is the legal recipient of the deduction. See public charity vs private foundation for the distinction.

Using this site for the first pass

The header of each organization page shows the EIN, the subsection, the classification and the Publication 78 statement, with the download date of the IRS files (2026-11-04). That is a fast first pass. For a decision that turns on the answer, confirm in the IRS search on the same day.

Nonprofit Figures is not tax or legal advice and is not affiliated with the Internal Revenue Service. Confirm deductibility in the IRS Tax Exempt Organization Search.