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Exempt Organizations Select Check: Reliance

Can I rely on Exempt Organizations Select Check to find an organization’s foundation classification or whether contributions to an organization are deductible?

Contributors and grantors can rely on either the Exempt Organizations Select Check (Pub 78 data) page or the Statistics of Income (SOI) Tax Stats, Exempt Organizations Business Master File Extract (EO BMF).

Both of these are updated monthly, although not necessarily on the same day. To assist with searches, the IRS publishes the date the data was posted to each of the three databases on EO Select Check and the EO BMF.

More information is found in the EO Select Check FAQs and EO Select Check Search Tips and Revenue Procedure 2011-33, Updated Reliance Rules for Practitioners.

Page Last Reviewed or Updated: 07-Nov-2016