How to Verify a Nonprofit's 501(c)(3) Status and EIN
A nonprofit's name on a letterhead is not proof of 501(c)(3) status. Whether you fund, match or pay a nonprofit, you need two answers before money moves: does the EIN belong to it, and is its exemption current?
Updated October 28, 2026.
Where Exempt Status Lives
The IRS Tax Exempt Organization Search lets you look up an organization by name or EIN and see:
- Eligibility to receive tax-deductible contributions (the Publication 78 data)
- The automatic revocation list: organizations that lost exemption for failing to file required returns for three consecutive years
- Form 990-N (e-Postcard) filings from small organizations
- Determination letters and copies of Form 990 series returns
The IRS notes that its data updates can lag, so a recent change may not show yet.
Key takeaways
- Verify two things separately: that the EIN belongs to the organization, and that the exemption is current.
- Exemption is lost automatically after three consecutive years of unfiled returns; the revocation list is the first place to look.
- Not every 501(c) organization can receive tax-deductible contributions; the category matters as much as the status.
- Churches, fiscal sponsors and group exemptions explain most legitimate organizations that do not appear in the search.
- Charities are screened against sanctions lists like any other payee.
Not Every Exempt Organization Is a Charity
"Tax-exempt" and "501(c)(3)" are not the same thing. The IRS recognizes more than two dozen 501(c) categories, and only a few allow donors to deduct what they give. If your program is a donation match or a grant restricted to charities, the category is a check in its own right.
| Section | Typical organizations | Contributions deductible? |
|---|---|---|
| 501(c)(3) | Charitable, religious, educational and scientific organizations; private foundations | Yes, generally |
| 501(c)(4) | Social welfare organizations and civic leagues | No |
| 501(c)(5) | Labor, agricultural and horticultural organizations | No |
| 501(c)(6) | Business leagues, chambers of commerce, trade associations | No |
| 501(c)(7) | Social and recreational clubs | No |
| 501(c)(19) | Veterans' organizations | Only in limited cases |
Within 501(c)(3), the determination letter also says whether the organization is a public charity or a private foundation. Grantmakers care because grants to private foundations can carry extra requirements, and donors care because deduction limits differ.
How Automatic Revocation Works
An exempt organization that fails to file its required Form 990, 990-EZ, 990-PF or 990-N for three consecutive years loses its exemption by operation of law. The revocation takes effect on the due date of the third unfiled return, and the IRS adds the organization to the automatic revocation list. The organization has to apply again to be reinstated, and a reinstatement may or may not be retroactive.
Two things follow for anyone verifying a nonprofit. First, the revocation list is cumulative, so an organization that was revoked and later reinstated appears on it; look for a reinstatement date before drawing a conclusion. Second, donors may generally rely on the Publication 78 listing until the IRS publishes the revocation, which is why the date of your check matters and belongs in your record.
What to Check
1. The EIN belongs to the organization Look up the legal name associated with the EIN and compare it with the name on the grant application or invoice. Similar names are common, and chapters, foundations and affiliated organizations often have separate EINs.
2. The exemption is current Search the exempt organization database for the EIN. Check that the organization appears as eligible and isn't on the automatic revocation list.
3. The right type of exemption 501(c)(3) is one of many 501(c) categories. A 501(c)(4) or 501(c)(6) organization is tax-exempt but generally can't receive tax-deductible contributions.
4. Sanctions Charities aren't exempt from sanctions rules. Screen the organization, and for larger grants its principals, before funds move.
| Check | Where to look | A problem looks like |
|---|---|---|
| EIN belongs to the organization | EIN lookup; IRS exempt organization search by EIN | The legal name on record differs from the name on the application |
| Exemption is current | Publication 78 data; automatic revocation list | Not listed, or revoked with no reinstatement date |
| Right category | Determination letter; exempt organization search | A 501(c)(4) or 501(c)(6) presented as a charity |
| Public charity or private foundation | Determination letter; Form 990 or 990-PF | A private foundation applying under a public-charity program |
| Sanctions | 330+ sanctions and watchlists | A possible match on the organization or a principal |
| W-9 on file (vendor payments) | Form W-9, line 3a and exempt payee code | Missing W-9, or exempt payee code 1 claimed by an organization that is not exempt |
Common Problems
Churches and some religious organizations Churches aren't required to apply for recognition of exemption, so a legitimate church may not appear in the IRS search. Ask for documentation instead.
Fiscal sponsorship A project operating under a fiscal sponsor uses the sponsor's EIN and name. The payment and the verification should reference the sponsor.
Name changes and mergers The legal name on file may differ from the name the organization uses publicly.
Group exemptions Local chapters covered under a parent's group exemption may not appear individually.
Paying a Nonprofit as a Vendor
When a nonprofit provides services to you, collect a W-9 like any other vendor. Organizations exempt under section 501(a) generally check the exempt payee box, and payments to them are generally not reportable on Form 1099-NEC or 1099-MISC. Keep the W-9 and your verification record either way.
How TIN Comply Helps
- EIN & Company Lookup to confirm the legal name behind a nonprofit's EIN and its IRS tax-exempt status
- Sanctions & OFAC Screening against 330+ lists for the organization and its principals
- W-9 Management to collect and keep exempt-payee W-9s
That gives you the name, the exempt status and the sanctions result in one timestamped record, with the IRS exempt organization search as the public reference when you need the determination letter or filing history. See Education & Research for how grant-funded organizations use TIN Comply.
Start a free trial and verify the organizations you fund or pay.
Bottom Line
Before money goes to a nonprofit, confirm the EIN belongs to it, check the IRS exempt organization search for current status and revocation, and screen it against sanctions lists.
This article is for informational purposes only and does not constitute legal or tax advice.