Non-Profit Tax

The IRS has upgraded its Exempt Organization (EO) Select Check search tool, which allows users to view information on tax exempt organizations, to a new tool named the Tax-Exempt Organization Search. The previous tool, Select Check, designed in 2012, was limited in scope only offering information on if an organization was tax exempt and if their status had been revoked. This new online tool has every capability of Select Check and promises a more user-friendly experience as well as a wider breadth of access to information.

What is new?

  • Users can obtain a complete list of organizations eligible to receive tax deductible charitable contributions (Pub 78 Data) to determine deductibility of their contributions. Note that some eligible donees such as churches, group ruling subordinates, governmental units,and “doing business as” organizations are not listed.
  • Users can obtain a complete list of organizations that have had their tax exemption automatically revoked after not filing the required 990 forms after three consecutive years.
  • An image of IRS determination letters recognizing an organization’s tax exemption can now be shown using the Tax-Exempt Organization Search. Only a limited number of recent determination letters have been uploaded to the online tool; however, the IRS plans to have every determination letter from January 1, 2014 to the present uploaded.
  • Users can now see images of an organization’s 990 filings. For now, only 990s filed in January 2018 and February 2018 are available; however, more will be added monthly.
  • A complete list of all small tax-exempt organizations who file a 990-N (annual gross receipts normally $50,000 or less) is made available.
  • The Tax-Exempt Organization Search can now be used on mobile devices from smart phones to tablets for the convenience of the user.

The new tool can be viewed here.