Deductibility Status

Select from the drop down menu the code that describes the basis for the organization's or organizations' ability to accept tax-deductible, charitable contributions. The system will return all search results that match that deductibility status code (in the first column in the table below). The following table describes the meaning of these codes and related limitations on the deductibility of contributions to each type of organization:

Code Type of organization and use of contribution. Deductibility Limitation
PC A public charity. 50%
POF A private operating foundation. 50%
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%
SONFI A non-functionally integrated Type III supporting organization. 50%
SOUNK A supporting organization, unspecified type. 50%