A client board member recently asked why their nonprofit could not be found in Publication 78. Publication 78 was the official listing of charities eligible to receive contributions, and it started out as a hard copy document that made its way to PDF, but times have changed and IRS is now maintaining its entire database electronically.
The Revenue Procedure that announced the new databases confirms what purposes they can be used for.
The new IRS tool called Tax-Exempt Organization Search or TEOS is the next generation of IRS Exempt Organization Select Check, and in addition to checking on the organization’s exempt status, you will be able to look at images of forms 990, 990-EZ, 990-PF, and 990-T starting with the 990 forms filed in 2018.
IRS favorable determination letters will start to become available on this site. Eventually determination letters issued since January 2014 will be available.
IRS claims that the new search tool is easier to use, is more user-friendly, and easier to search on smart phones and tablets.
Like the predecessor tool, you will also be able to look at organizations that have had their exempt status revoked for failure to file, and look for organizations that have filed form 990N.