These limitations (and organizational status) are indicated as follows: Individuals generally may deduct charitable contributions to other organizations up to 30% of their adjusted gross income (computed without regard to net operating loss carrybacks). In general, an individual who itemizes deductions may deduct contributions to most charitable organizations up to 50% (60% for cash contributions)% of his or her adjusted gross income computed without regard to net operating loss carrybacks. Qualified nonprofit health insurance issuersĬooperative hospital service organizationsĬooperative service organizations of operating educational organizations National Railroad Retirement Investment Trust State-sponsored workers' compensation reinsurance organizations State-sponsored organizations providing health coverage for high-risk individuals
Title holding corporations or trusts with multiple persons Trusts described in section 4049 of the Employer Retirement Income Security Act
Veterans organizations (created before 1880) Post or organization of past or present members of the armed forces Mutual insurance companies or associationsĬooperative organizations to finance crop operationsĮmployee funded pension trusts (created before June 25, 1959) State-chartered credit unions, mutual reserve funds Voluntary employees' beneficiary associationsĭomestic fraternal societies and associationsīenevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, etc. Labor, agricultural, and horticultural organizationsīusiness leagues, chambers of commerce, real estate boards, etc.įraternal beneficiary societies and organizations Religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition, or prevention of cruelty to children or animals organizationsĬivic leagues, social welfare organizations, and local associations of employees Title holding corporations for exempt organizations The following table describes the meaning of each exemption type: The system will return all search results that match that type of tax-exempt organization.
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Select from the drop down menu the section of the Internal Revenue Code (IRC) that describes a type of organization that generally qualifies for exemption from federal income tax.
To check whether an organization is currently recognized by the IRS as tax-exempt, call Customer Account Services at (877) 829-5500 (toll-free number). The organization may have applied to the IRS for recognition of exemption and been recognized by the IRS as tax-exempt after its effective date of automatic revocation. The revocation date is historical, but does not necessarily reflect the organization's current tax-exempt or non-exempt status. The revocation date reflects an organization's effective date of automatic revocation for not filing a Form 990-series return or notice for three consecutive years. The revocation posting date is different from the revocation date displayed on the results page. Tax-deductible contributions may be made to an organization whose tax-exempt status is subsequently reinstated and that is listed in this Tax Exempt Organization Search as being eligible to receive tax-deductible contributions. Publication of an organization's name on IRS.gov as automatically revoked serves as notice to donors and others that the organization is not eligible to receive tax-deductible charitable contributions after the posting date, and that donors and others may no longer rely on either an IRS determination letter dated before the effective date of revocation or on a prior listing in the IRS Business Master File for purposes of claiming tax-deductible contributions. The system will return all search results for organizations for which the IRS posted on IRS.gov notice of automatic revocation on the date (or during the range of dates) selected. Tax-exempt organizations whose annual gross receipts are normally less than $50,000 are eligible to file instead of Form 990 or Form 990-EZ. Organizations who have filed a Form 990-N (e-Postcard) annual electronic notice. Important note: Just because an organization appears on this list, it does not mean the organization is currently revoked, as they may have been reinstated.Ī favorable determination letter is issued by the IRS when an organization meets the requirements for tax-exempt status under the Code section the organization applied.Īnnual returns filed with the IRS which are available for public inspection. Organizations whose federal tax-exempt status was automatically revoked for not filing a Form 990-series return or notice for three consecutive years. Users may rely on this list in determining deductibility of their contributions. Organizations eligible to receive tax-deductible charitable contributions.