The IRS Tax Exempt Organization Search is a free government database that allows anyone to verify whether an organization has been granted federal tax-exempt status, check whether that status is currently active, and access the organization’s publicly filed financial returns — all in under five minutes, at no cost.
If you’re donating to a charity, investigating a nonprofit, vetting a business partner who claims nonprofit status, or researching any organization that represents itself as tax-exempt, this is the primary source. Not a watchdog rating site. Not a news search. The IRS database itself — the authoritative record of which organizations the federal government has recognized as tax-exempt.
The IRS Tax Exempt Organization Search is available at apps.irs.gov/app/eos/
Tax-exempt status is a government-issued recognition that exists independently of anything an organization claims about itself. An organization is either in the IRS database as currently exempt — or it isn’t.
Tax-exempt status is one of the most reliable organizational signals because it is granted and maintained by the federal government independently of the organization’s public claims.
Quick Answer: Go to apps.irs.gov/app/eos/ and search by organization name or EIN. The results show whether the organization has active tax-exempt status, what type (501(c)(3), 501(c)(4), etc.), when that status was granted, and whether it has been revoked. Click through to access the organization’s filed Form 990 returns, which show revenue, expenses, executive compensation, and program spending.
For the charity investigation framework this supports, see: How to Investigate a Charity Before Donating
⚠️ Legal Notice: Searching the IRS Tax Exempt Organization Search is legal. This guide covers lawful public records research methods only and does not constitute legal advice or tax advice.
On This PageWhy This Guide Is Reliable
inet-investigation.com publishes research-based guides built on primary government sources, investigative practice, and public records law. All sources cited link to official government websites or primary legal references. For jurisdiction-specific legal questions, consult a licensed attorney or tax professional.
What the IRS Tax Exempt Organization Search Contains
The database contains records for organizations that have applied for and received federal tax-exempt status under various sections of the Internal Revenue Code. The most common and most important categories:
501(c)(3) — Public Charities and Private Foundations. Charitable organizations, religious organizations, educational institutions, scientific research organizations, and private foundations. Donations to 501(c)(3) organizations are tax-deductible for the donor. This is the largest and most searched category.
501(c)(4) — Social Welfare Organizations. Civic leagues, social welfare organizations, and local associations of employees. Donations are generally not tax-deductible. Many political advocacy organizations are 501(c)(4)s.
501(c)(6) — Business Leagues and Trade Associations. Chambers of commerce, trade associations, and professional associations. Donations generally not tax-deductible.
501(c)(7) — Social and Recreational Clubs. Country clubs, golf clubs, hobby clubs.
Other 501(c) categories cover a range of other nonprofit types including labor unions (501(c)(5)), fraternal organizations (501(c)(8)), and veterans organizations (501(c)(19)).
What the database also contains:
- Organizations whose tax-exempt status has been automatically revoked (for failure to file required returns for three consecutive years)
- Organizations whose status was revoked for other reasons
- Private foundations subject to additional disclosure requirements
- Organizations that have been granted determination letters but are not yet operating
Step-by-Step: How to Search
Step 1: Go to the database.
Navigate to: apps.irs.gov/app/eos/
The page opens with a search form.
Step 2: Choose your search method.
The database offers several search options:
- Organization Name — search by the charity’s name; partial names work
- EIN (Employer Identification Number) — the most precise search; every tax-exempt organization has a unique EIN
- City, State, or ZIP — useful for finding local organizations
- Country — for international organizations
For most searches, the organization name is the starting point. If the name is common or you want to confirm a specific organization, the EIN (often listed on the charity’s website, donation receipts, or Form 990) produces an exact match.
Step 3: Interpret the search results.
Results show:
- Organization name — the legal name as registered with the IRS
- EIN — the unique identifier
- City and state
- Country
- Deductibility status — whether donations are tax-deductible
Click the organization name to open its full record.
Step 4: Read the full record.
The full record shows:
Subsection Code: The specific IRC section under which the organization is exempt (e.g., 03 = 501(c)(3)).
Affiliation: Whether the organization is a central organization, a subordinate, or an independent entity. Churches and their affiliates, for example, may share a group exemption.
Classification: More detail on the type of exempt activity.
Ruling Date: When the IRS granted tax-exempt status. A ruling date from last month on an organization claiming a ten-year history is a direct inconsistency.
Deductibility: Whether contributions are deductible, and under which provision.
Foundation Status: For 501(c)(3) organizations specifically, whether the organization is classified as a public charity or a private foundation.
Organization Status: This is the critical field. Look for:
- Unconditional Exemption — active, in good standing
- Conditional Exemption — exempt under specific conditions
- Revoked — tax-exempt status has been revoked; this is a major finding
Step 5: Access Form 990 filings.
From the organization’s record page, click “Form 990” or “Annual Filing” to access the organization’s filed returns. The IRS database links to the organization’s 990 filings going back several years.
Alternatively, access Form 990 filings through:
- ProPublica Nonprofit Explorer (projects.propublica.org/nonprofits) — faster interface, same underlying data
- Candid/GuideStar (candid.org) — requires free account for full access
Reading the Auto-Revocation List
The IRS separately maintains an Auto-Revocation List — a searchable list of organizations that have had their tax-exempt status automatically revoked for failure to file required annual returns for three consecutive years.
Access the auto-revocation list: From the main TEOS page, click “Auto-Revocation List” or search directly at apps.irs.gov/app/eos/ with the “Revocation” filter.
An organization on the auto-revocation list:
- No longer has tax-exempt status
- Cannot accept tax-deductible donations
- May still be operating and soliciting donations — fraudulently if it represents itself as tax-exempt
Checking the revocation list is essential for any charity that doesn’t appear in the main active database — the organization may have lost its status while continuing to operate.
What Tax-Exempt Status Tells You — and What It Doesn’t
What it confirms:
- The organization has been recognized by the federal government as tax-exempt under the cited IRC section
- The IRS has reviewed the organization’s stated purposes and found them to qualify
- The organization is required to file annual information returns (Form 990) disclosing its finances
What it doesn’t confirm:
- That the organization is currently operating effectively
- That donor money is being spent on stated programs
- That the organization isn’t engaged in fraud within its legal structure
- That it’s registered for charitable solicitation in your state
A 501(c)(3) determination letter confirms legal recognition — not mission effectiveness or financial integrity. The Form 990 financial analysis is the next step after confirming status. This distinction is why status confirmation must always be followed by financial analysis.
Reading Key Form 990 Data Points
Once you’ve confirmed status and accessed the Form 990, focus on these fields:
Part I — Summary. Total revenue, total expenses, and net assets for the current year and prior year. A dramatic revenue drop or expense spike is a signal worth investigating in the detailed sections.
Part III — Program Service Accomplishments. The organization’s three largest programs with descriptions and quantitative outcomes. Specific, measurable outcomes (“served 4,200 meals”) are more credible than vague activity descriptions.
Part VII — Compensation. Lists the five highest-compensated employees and their total compensation. Compare executive compensation to total organizational revenue — compensation at 20%+ of total revenue for a small organization is worth noting.
Part IX — Statement of Functional Expenses. Breaks down expenses into program services, management/general, and fundraising. The program services percentage — program expenses divided by total expenses — is the primary measure of how efficiently the organization delivers its mission.
Schedule L — Transactions with Interested Persons. Discloses any financial transactions between the organization and its officers, directors, or related parties. Undisclosed or unusual related-party transactions are a governance flag.
Common Research Mistakes
Searching only the public name. Many organizations operate under a public trade name that differs from their IRS-registered legal name. If the public name doesn’t appear, try searching the parent organization’s name, a shortened version of the name, or known acronyms.
Stopping at status confirmation. Confirming active 501(c)(3) status is the first step — not the complete verification. The Form 990 financial analysis is what tells you how the organization actually spends money.
Not checking the auto-revocation list. An organization that doesn’t appear as active in the main database may be on the auto-revocation list. Always check both.
Assuming deductibility. Not all 501(c) organizations qualify for tax-deductible donations. 501(c)(4), (c)(6), and other categories are tax-exempt but donations are not deductible. Check the “Deductibility” field specifically.
Not checking the ruling date. The ruling date is when the IRS granted tax-exempt status. A ruling date inconsistent with the organization’s claimed history is a direct finding — the organization couldn’t have been operating as a recognized charity before its ruling date.
Frequently Asked Questions
Is the IRS Tax Exempt Organization Search free? Yes. All search functionality and access to filed Form 990 returns through the database is free. No registration or login is required.
What if an organization isn’t found in the database? The organization either hasn’t been granted federal tax-exempt status, is operating under a different legal name, is a church (which often doesn’t need to apply for recognition), is a very new organization whose determination letter hasn’t been processed, or has had its status revoked. An organization not in the database cannot legally claim 501(c)(3) tax-exempt status or accept tax-deductible donations.
How current is the database? The IRS updates the database regularly, but there can be a lag of weeks to months between when a determination letter is issued and when it appears in the database. For very recently formed organizations, check the IRS’s determination letter directly rather than relying on the database search.
Can I find Form 990 returns for all years? The IRS database typically shows returns from approximately 2012 onward in digital form. Older paper returns may require a direct request to the IRS. ProPublica Nonprofit Explorer often has better historical coverage of recent filings with a more accessible interface.
What if an organization’s status was revoked but it claims to still be exempt? An organization claiming 501(c)(3) status that appears on the auto-revocation list is misrepresenting its tax status. This is reportable to the IRS at irs.gov/charities-non-profits/how-to-report-suspected-tax-fraud-activity. It may also be reportable to your state attorney general’s charity division.
Final Thoughts
The IRS Tax Exempt Organization Search is the authoritative answer to one specific question: has the federal government recognized this organization as tax-exempt, and is that recognition currently active?
It answers that question definitively, in under five minutes, for free. No secondary source — charity rating sites, news searches, or organizational websites — is as reliable as the primary IRS database for this specific question.
Combined with Form 990 financial analysis, the IRS TEOS provides the factual foundation for any informed charitable giving decision or nonprofit due diligence investigation.
Tax-exempt status is a binary government determination — and the IRS database is the authoritative record of that determination. An organization either has active status — or it doesn’t.
For the complete charity investigation framework: How to Investigate a Charity Before Donating
For the nonprofit investigation framework: How to Investigate a Nonprofit Organization
Related Guides
- How to Investigate a Charity Before Donating
- How to Investigate a Nonprofit Organization
- How to Verify a Business Is Legitimate
- How to Research a Business and Its Owners
- How to Investigate Someone
Disclaimer: This article is for informational purposes only and does not constitute legal advice or tax advice. Tax-exempt status requirements and Form 990 filing obligations vary. Consult a licensed attorney or tax professional for guidance specific to your situation.