The Internal Revenue Service recently introduced a new online search tool, Exempt Organizations Select Check (EO Select Check), to help users more easily find key information about tax-exempt organizations, such as federal tax status and filings.
Users can now go to one location on IRS.gov to check if a particular organization:
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Is eligible to receive tax-deductible charitable contributions (incorporates data from IRS Pub 78). Users may rely on this list in determining deductibility of contributions
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Has had its federal tax exemption automatically revoked under the law for not filing a Form 990-series return or notice for three consecutive years (known as the Auto-Revocation List).
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Has filed a Form 990-N (e-Postcard) annual electronic notice. (Most small organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, unless they choose instead to file a completed Form 990 or Form 990-EZ.)
EO Select Check also offers expanded search functions. For example, users can now search organizations eligible to receive deductible contributions by Employer Identification Number (EIN), which was previously not a searchable or sortable field in the electronic Publication 78. Data about organizations eligible to receive deductible contributions is now being updated monthly, rather than quarterly.
In addition, users can also search the Auto-Revocation List by EIN, name, city, state, ZIP Code, country, exemption type, and revocation posting date, rather than only by state. EO Select Check also provides new pop-up help text to assist users in understanding the significance of auto-revocation search results, including the meaning of, and distinctions between, revocation dates and revocation posting dates.
The Exempt Organizations Select Check search tool can be found on the IRS website: http://apps.irs.gov/app/eos/
