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:

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:

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.

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.