Exempt organizations general issues: Eligible charitable donees

 

How can I determine if a particular organization is tax-exempt and eligible to receive tax-deductible contributions?

Tax Exempt Organization Search provides a partial listing of organizations that have been recognized by the IRS as eligible to receive tax-deductible contributions. For information on other organizations that have been recognized by the IRS as tax-exempt organizations, you may call IRS Customer Service at 877-829-5500. You can also contact us through any of the other methods described in Publication 557 PDF.

A contributor can also check an organization's exemption letter, which states the Code section that describes the organization and whether contributions made to the organization are deductible.

The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for exemption individually. For more information, see Publication 4573, Group Exemptions PDF. Subordinate organizations exempt under group rulings are not separately listed in Tax Exempt Organization Search; see Eligible Donees Generally Not Listed in Publication 78.