To find a tax-exempt number, use the IRS Tax Exempt Organization Search tool at IRS.gov/TEOS. It’s free, needs no account, and returns the organization’s nine-digit Employer Identification Number (EIN) along with confirmation of whether it’s currently eligible to receive tax-deductible contributions.1Internal Revenue Service. Tax Exempt Organization Search
Before starting, it helps to know that “tax-exempt number” is loose shorthand for two different things. The EIN is a federal tax identification number the IRS assigns to almost every kind of entity, including ordinary for-profit businesses.2Internal Revenue Service. Employer Identification Number Having an EIN proves nothing about tax-exempt status on its own. What proves exempt status is the IRS determination letter, issued after the IRS reviews an organization’s application and confirms it qualifies under a specific code section such as 501(c)(3).3Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters Most people asking for a “tax-exempt number” need both pieces: the EIN as the identifier and the exempt listing as the confirmation.
Search the IRS Tax Exempt Organization Search Tool
TEOS pulls from several IRS databases at once: the Pub. 78 list of organizations eligible to receive deductible contributions, Form 990-series returns, determination letters issued since January 2014, Form 990-N (e-Postcard) filings, and the automatic revocation list.1Internal Revenue Service. Tax Exempt Organization Search
Search by organization name or by EIN. If you have the EIN, entering it gives an exact match. If you’re searching by name, add the city and state — common names like “Community Foundation” or “First Baptist Church” return hundreds of results. Each hit shows the legal name, EIN, location, and whether the organization is eligible to receive deductible contributions.
The Pub. 78 data within TEOS is the piece donors should focus on. An organization listed there can be relied on when claiming a deduction.4Internal Revenue Service. Search for Tax Exempt Organizations Absence from the list isn’t automatic disqualification, though, because some legitimate organizations aren’t required to appear there.
Get the EIN From a Form 990
Every tax-exempt organization with gross receipts above $50,000 must file an annual return in the Form 990 series (Form 990, 990-EZ, or 990-PF for private foundations). The EIN prints on the first page along with the legal name, address, and financial detail.1Internal Revenue Service. Tax Exempt Organization Search
You can download these filings through TEOS. ProPublica’s Nonprofit Explorer and Candid (formerly GuideStar) also let you search by name and browse full 990s, often with summaries alongside the raw documents. Many nonprofits post their most recent 990 on their own website too.
A 990 gives you more than the EIN. It shows how the organization spends its money, what its executives earn, and how revenue has moved over time. For anyone considering a substantial gift, the few extra minutes are worth it.
What to Do When the Organization Isn’t in TEOS
Several categories of legitimate exempt organizations don’t behave the way TEOS assumes.
Churches and Related Organizations
Churches, their integrated auxiliaries, and conventions or associations of churches are automatically considered tax-exempt under Section 501(c)(3) and are not required to apply for IRS recognition.5Office of the Law Revision Counsel. 26 US Code 508 – Special Rules With Respect to Section 501(c)(3) Organizations They’re also exempt from filing Form 990.6Office of the Law Revision Counsel. 26 US Code 6033 – Returns by Exempt Organizations Many never appear in TEOS, and that’s normal. Donations to a church that meets the 501(c)(3) requirements are fully deductible whether or not the church has sought IRS recognition.7Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches If you need the EIN for your own records — for Form 8283 on a non-cash gift, say — ask the church office. They received an EIN when they opened a bank account or hired their first employee.
Small Organizations
Organizations with gross receipts of $50,000 or less file only the Form 990-N, a bare electronic notice with the EIN, legal name, and an officer’s name and address. It carries no financial data.8Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs These filings do appear in TEOS. Because a 990-N is so thin, confirm active status through the Pub. 78 data rather than the notice itself.
Revoked Organizations
An organization that fails to file its required annual return for three consecutive years automatically loses tax-exempt status under IRC Section 6033(j). The IRS publishes the Automatic Revocation of Exemption List, searchable through TEOS.9Internal Revenue Service. Automatic Revocation of Exemption If your organization appears there, contributions are generally not deductible until it’s reinstated. One wrinkle: churches on the revocation list remain tax-exempt if they still meet the 501(c)(3) requirements, because they weren’t required to file in the first place.7Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches
Fiscally Sponsored Projects
Some projects operate under the tax-exempt umbrella of a larger organization rather than holding their own 501(c)(3). In fiscal sponsorship, the sponsor is the qualified organization that can receive deductible contributions.10Internal Revenue Service. Publication 526 (2025), Charitable Contributions The tax receipt comes from the sponsor, and the EIN on that receipt is the sponsor’s EIN. The project itself will not appear in TEOS. If a project tells you it’s fiscally sponsored, ask for the sponsor’s name and verify the sponsor’s status.
Ask the Organization Directly
Federal law requires tax-exempt organizations to hand over certain documents on request. Under 26 U.S.C. § 6104(d), an exempt organization must provide copies of its three most recent Form 990-series returns and its original application for exemption with all supporting materials.11Office of the Law Revision Counsel. 26 US Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts Both documents show the EIN.
Ask in person at the principal office and they must give you the documents immediately. A written request must be fulfilled within 30 days. Reasonable copying and mailing fees are allowed, but refusal is not: penalties run $20 per day up to $10,000 per return (higher for larger organizations).12Office of the Law Revision Counsel. 26 US Code 6652 – Failure to File Certain Information Returns, Registration Statements, Etc. Public charities don’t have to disclose donor names or addresses.
A Note on State Databases
Most states require nonprofits that solicit donations to register with a state charity regulator or Secretary of State. These records are useful for confirming an organization’s exact legal name, which you can then run through TEOS. But a state registration number or solicitation license number is not the federal EIN, and it tells you nothing about federal deductibility. Use state records for the legal name; use the IRS tool for the EIN and exempt status.
If You’re the Organization and Have Lost Your Own EIN
Leadership transitions are the usual reason nonprofits misplace their EIN. Start with the IRS determination letter, which states the EIN and should be kept permanently.13Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS Letters issued on or after January 1, 2014 can be downloaded through TEOS. For earlier letters, submit Form 4506-B.
Past Form 990 filings, bank account opening documents, and prior IRS correspondence all show the EIN as well. If none of that turns up, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time.14Internal Revenue Service. Telephone Assistance Contacts for Business Customers Be ready to verify the legal name, mailing address, and names of principal officers. The IRS can usually confirm the EIN on the call.