How to Verify Tax-Exempt Status Using the IRS Tax Exempt Organization Search

The IRS Tax Exempt Organization Search (TEOS) is the authoritative public tool for confirming whether an organization holds federal tax-exempt status recognized by the Internal Revenue Service. Donors, grant-makers, state agencies, and compliance officers rely on this database to validate exemption claims before processing charitable contributions, issuing grants, or completing procurement transactions. This page explains what TEOS is, how to use it, the scenarios in which it applies, and where its data boundaries require supplementary verification.

Definition and Scope

The IRS Tax Exempt Organization Search is a publicly accessible database maintained by the IRS under the authority granted by 26 U.S.C. § 501, which defines the categories of organizations exempt from federal income tax. TEOS replaced the older Publication 78 data file and the Business Master File (BMF) extract as the primary public-facing verification interface. The tool covers organizations recognized under the full range of 501(c) subsections, including 501(c)(3) public charities and private foundations, 501(c)(4) social welfare organizations, 501(c)(6) business leagues, and more than a dozen other exempt classifications.

TEOS does not include every tax-exempt entity. Certain categories are excluded from the searchable database by statute or administrative rule:

1. Churches and integrated auxiliaries — Automatically exempt under 26 U.S.C. § 508(c)(1)(A); not required to apply for recognition.
2. Organizations with gross receipts normally below $5,000 — Also covered by the § 508(c)(1)(B) exception and may not appear in TEOS.
3. Government instrumentalities — Federal, state, and local government entities are generally exempt under 26 U.S.C. § 115 and do not register through the standard exemption application process.
4. Subordinate organizations under a group ruling — These organizations operate under a parent's determination letter and may not appear individually; group exemption rulings require separate verification logic.

Understanding these exclusions is essential because an organization's absence from TEOS does not automatically signal non-compliance or fraud.

How It Works

TEOS queries the IRS's Exempt Organizations Business Master File, which is updated on a rolling basis as the IRS processes new determination letters, revocations, and organizational amendments. Users can search by:

• Organization name — partial-match searching is supported
• Employer Identification Number (EIN) — the most reliable search key, producing a single unique result
• City, state, or ZIP code — useful for geographic filtering
• Deductibility status — filter to display only organizations eligible to receive tax-deductible contributions under 26 U.S.C. § 170

A positive TEOS result displays the organization's:

• Legal name and EIN
• Ruling date (the date the IRS issued the determination letter)
• Exempt status code (e.g., 501(c)(3), 501(c)(6))
• Foundation classification (e.g., public charity vs. private foundation — a distinction covered in depth at Public Charity vs. Private Foundation)
• Deductibility code
• Most recently filed Form 990 documents, accessible directly through the search interface

TEOS also serves as the primary public record for revocations. Organizations that failed to file required annual returns — Form 990, Form 990-EZ, or Form 990-N — for 3 consecutive years have their exempt status automatically revoked under the Pension Protection Act of 2006. Those revocations appear in TEOS as part of the Auto-Revocation List, a separate downloadable dataset also maintained on the IRS website.

Common Scenarios

Donor due diligence before a charitable contribution. An individual or corporate donor intending to claim a deduction under § 170 should verify the receiving organization's 501(c)(3) status and deductibility code in TEOS before transferring funds. A contribution to an organization whose status has been revoked — even unknowingly — may not be deductible. For a complete picture of what donors can and cannot deduct, Charitable Contribution Deductions for Donors provides the relevant substantiation rules.

Grant-maker compliance screening. Private foundations making grants to non-public-charity recipients must conduct expenditure responsibility under 26 U.S.C. § 4945. TEOS verification confirms the grantee's foundation classification code, which determines whether expedited or standard grant procedures apply.

State agency and vendor procurement verification. State governments administering grant programs or purchasing contracts that include tax-exempt pricing may require proof of federal exemption. TEOS provides a printable verification that, combined with a state tax exemption certificate, satisfies most procurement documentation requirements.

Post-revocation reinstatement confirmation. An organization that lost exempt status through the auto-revocation process and subsequently filed for reinstatement should verify that its restored status is reflected in TEOS before resuming fundraising. The reinstatement process is detailed at Reinstating Revoked Tax-Exempt Status. TEOS typically reflects reinstatement within 2 to 4 weeks of the IRS issuing a new determination letter, though processing times vary.

Decision Boundaries

TEOS confirms federal exemption only — not state tax exemption. Federal tax-exempt status under § 501(c)(3) does not automatically confer exemption from state income tax, sales tax, or property tax. Each state administers its own exemption system, and TEOS data carries no authority over those determinations.

A TEOS result is a point-in-time snapshot, not a continuous guarantee. Because the BMF is updated periodically rather than in real time, a positive search result should be paired with the ruling date and, for high-stakes transactions, confirmed against the organization's IRS determination letter.

Deductibility code B vs. code A. TEOS displays a deductibility code for each listed organization. Code A means contributions are deductible as provided in § 170. Code B applies to organizations — such as 501(c)(4) or 501(c)(6) entities — where contributions are generally not deductible as charitable gifts. Confusing these two codes is a frequent due-diligence error.

TEOS does not replace Form 990 review. TEOS confirms existence and current status; it does not validate whether an organization is operating consistently with its stated exempt purpose. Reviewing filed Form 990 documents — which are accessible directly through TEOS — provides the financial and programmatic disclosure necessary for more complete due diligence.

For a broader orientation to tax-exempt status concepts, the Tax Exempt Authority home provides navigational access to all major topic areas covered in this reference network.