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Tax-Exempt Organizations

Qualified tax exempt organizations are usually listed by state in the SOI (Store Operating Income) Tax Stats – Exempt Organizations Business Master File Extract or also known as the EO BMF. To double check an organization’s status, call the IRS at their hotline which could be found online.

You may be able to look up tax exempt organizations qualified to receive tax-deductible contributions using the Exempt Organizations Select Check. One thing to remember is that a delay of up to a month before new or reinstated organizations get on the list. Again, you can double check an organization’s status by calling the IRS at their ever so famous hotline.

Until the year 2012, qualified tax exempt organizations were qualified to receive tax deductible contributions which were then listed in Publication 78, Cumulative List of Organizations. The list was available and could be viewed on the IRS website and published in print each September, this would include supplements listing new additions but not revocations which are published quarterly. To find out more, you can call the IRS hotline or search the Internal Revenue Bulletins to find the notices announcing additions and revocations to Pub 78. You may also search entries regarding the irs.

For the exemption Rulings and Adverse Determination Letters, you need to remember that when the IRS determines that an organization qualifies for tax exempt status, the IRS Exempt Organizations Technical Division would issue a letter, usually a form letter stating that the organization has qualified for tax exempt status and can accept tax deductible donations as well. You can search for these letters in the FTX-EXEMPT database on Westlaw which include information from the years 1994 to the present date. They are provided in PDF format and are attached to news stories on the Tax Analysts website. To know about this, go to the Exempt Organizations section and search “Exemption Rulings” or the name of the organization that include the years 2008 to present.

If the IRS determines that an organization does not qualify for tax exempt status, they will then send the organization an adverse determination letter which is explaining why the exemption request was denied and providing instructions on how to appeal the adverse determination and how they will not get denied the next time.The IRS has posted over 2000 redacted adverse determination letters at Tax Analysts and instructions as well.

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