A favorable determination letter is issued by the IRS when an organization meets the requirements for tax-exempt status under the Code section the organization applied.
Organizations eligible to receive tax-deductible charitable contributions. Users may rely on this list in determining deductibility of their contributions.
Organizations whose federal tax-exempt status was automatically revoked for not filing a Form 990-series return or notice for three consecutive years. Important note: Just because an organization appears on this list, it does not mean the organization is currently revoked, as they may have been reinstated.
Organizations who have filed a Form 990-N (e-Postcard) annual electronic notice. Most small organizations that receive less than $50,000 fall into this category.
Select from the drop down menu the section of the Internal Revenue Code (IRC) that describes a type of organization that generally qualifies for exemption from federal income tax. The system will return all search results that match that type of tax-exempt organization. The following table describes the meaning of each exemption type:
|Exemption Type (IRC section)||Description|
|501(c)(2)||Title holding corporations for exempt organizations|
|501(c)(3)||Religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition, or prevention of cruelty to children or animals organizations|
|501(c)(4)||Civic leagues, social welfare organizations, and local associations of employees|
|501(c)(5)||Labor, agricultural, and horticultural organizations|
|501(c)(6)||Business leagues, chambers of commerce, real estate boards, etc.|
|501(c)(7)||Social and recreational clubs|
|501(c)(8)||Fraternal beneficiary societies and organizations|
|501(c)(9)||Voluntary employees' beneficiary associations|
|501(c)(10)||Domestic fraternal societies and associations|
|501(c)(11)||Teachers' retirement fund associations|
|501(c)(12)||Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, etc.|
|501(c)(14)||State-chartered credit unions, mutual reserve funds|
|501(c)(15)||Mutual insurance companies or associations|
|501(c)(16)||Cooperative organizations to finance crop operations|
|501(c)(17)||Supplemental unemployment benefit trusts|
|501(c)(18)||Employee funded pension trusts (created before June 25, 1959)|
|501(c)(19)||Post or organization of past or present members of the armed forces|
|501(c)(20)||Qualified group legal services plans|
|501(c)(21)||Black lung benefit trusts|
|501(c)(22)||Withdrawal liability payment funds|
|501(c)(23)||Veterans organizations (created before 1880)|
|501(c)(24)||Trusts described in section 4049 of the Employer Retirement Income Security Act|
|501(c)(25)||Title holding corporations or trusts with multiple persons|
|501(c)(26)||State-sponsored organizations providing health coverage for high-risk individuals|
|501(c)(27)||State-sponsored workers' compensation reinsurance organizations|
|501(c)(28)||National Railroad Retirement Investment Trust|
|501(c)(29)||Qualified nonprofit health insurance issuers|
|501(d)||Religious and apostolic organizations|
|501(e)||Cooperative hospital service organizations|
|501(f)||Cooperative service organizations of operating educational organizations|
|501(k)||Child care organizations|
|501(n)||Charitable risk pools|
|521(a)||Farmers' cooperative associations|
In general, an individual who itemizes deductions may deduct contributions to most charitable organizations up to 50% (60% for cash contributions)% of his or her adjusted gross income computed without regard to net operating loss carrybacks. Individuals generally may deduct charitable contributions to other organizations up to 30% of their adjusted gross income (computed without regard to net operating loss carrybacks). These limitations (and organizational status) are indicated as follows:
|Code||Type of organization and use of contribution.||Deductibility Limitation|
|PC||A public charity.||50% (60% for cash contributions)|
|POF||A private operating foundation.||50% (60% for cash contributions)|
|PF||A private foundation.||30% (generally)|
|GROUP||Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed.||Depends on various factors|
|LODGE||A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes.||30%|
|UNKWN||A charitable organization whose public charity status has not been determined.||Depends on various factors|
|EO||An organization described in section 170(c) of the Internal Revenue Code other than a public charity or private foundation.||Depends on various factors|
|FORGN||A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions.||Depends on various factors|
|SO||A Type I, Type II, or functionally integrated Type III supporting organization.||50% (60% for cash contributions)|
|SONFI||A non-functionally integrated Type III supporting organization.||50% (60% for cash contributions)|
|SOUNK||A supporting organization, unspecified type.||50% (60% for cash contributions)|
Contributions must actually be paid in cash or other property before the close of an individual's tax year to be deductible for that tax year, whether the individual uses the cash or accrual method.
If an individual donates property other than cash to a qualified organization, the individual may generally deduct the fair market value of the property. If the property has appreciated in value, however, some adjustments may have to be made.
The rules relating to how to determine fair market value are discussed in Publication 561, Determining the Value of Donated Property. For a more comprehensive discussion of the rules covering income tax deductions for charitable contributions by individuals, see Publication 526, Charitable Contributions.