Revocations of 501(c)(3) Determinations
To find official notice of an organization’s revocation in the Internal Revenue Bulletin (IRB), you will need the IRB Number and the Announcement Number.
Take the following steps:
- Use the chronological file to find both numbers; search for an organization by typing part of its name in the "Find" box of the Adobe software you are using.
- Then go to this IRB Search page, enter the IRB Number in the “Find” box and click “Find.”
- The official notice appears under the Announcement Number in the selected IRB. A link to the IRB Search page also appears on each page of the file.
As of the IRB publication date, listed organizations no longer qualify to receive tax-deductible contributions, with a limited exception for contributions by individuals if the organization initiates a legal proceeding under section 7428.The IRB provides additional information about the deductibility of contributions to organizations with pending court cases.
Because Exempt Organizations Select Check is updated monthly, it may continue to show an organization as eligible to receive tax-deductible contributions for a short time after the IRB publication date announcing its revocation. Contributors should rely on the IRB publication date.
The file does not include organizations whose tax-exempt status has been automatically revoked for failing to file an annual Form 990-series return for three consecutive years. For information on these organizations, also see Exempt Organizations Select Check.