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 are generally not deductible as charitable gifts, although some payments, such as membership dues, may qualify as business expenses.

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 2,964 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 at apps.irs.gov/app/eos 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 to which deductible contributions can be made. The IRS publishes the data file monthly. Each entry carries a deductibility code, and the codes on the pages here come from that file:

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 have been listed under a different EIN. 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 for three consecutive years loses its exemption automatically. The IRS publishes the list of such organizations monthly, with the revocation date and, when the organization is reinstated, the reinstatement date. 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

A charity that receives a gift of $250 or more must give the donor a written acknowledgment for the donor to claim a deduction. The acknowledgment states the amount, whether any goods or services were provided in return, and their estimated value. 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 (2026-09-20). 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.