Module 2: Citizen Action Card, Identify What You’re Looking At in 60 Seconds
The Entity Cheat Sheet: Identify What You’re Looking At in 60 Seconds
Shadow Patriots Action Library · Project Milk Carton
Pairs with Module 2: “Reading the Map: Decoded”
You now know the nine entity types. This card teaches you how to identify which type you’re looking at when you encounter one in the wild — in a news story, on a 990, in an FEC filing, or on an organization’s own website.
The 60-Second ID Check
When you encounter a nonprofit, PAC, or political entity, run this checklist:
Step 1 — Find the EIN or name
Every tax-exempt entity has an Employer Identification Number (EIN). Look for it on: - The organization’s website (usually in the footer or “About” page) - Donation receipts - IRS Form 990 (if you have it) - GuideStar/Candid (guidestar.org — free search)
Step 2 — Check IRS status
Go to https://apps.irs.gov/app/eos/ (the IRS Tax Exempt Organization Search you learned in Module 1’s action card).
Look at the Subsection code:
If the entity doesn’t appear in EOS, it might be: - A PAC or Super PAC (check FEC.gov) - A 527 (check IRS Form 8872 search) - An LLC (check the state’s business registry — Secretary of State website) - A trust (typically not in any public registry) - A DAF (not a separate entity — it’s an account at a sponsoring charity)
Step 3 — Check FEC if political
Go to https://www.fec.gov/data/ and search the entity name.
If it appears: it’s a PAC, Super PAC, party committee, or candidate committee. The FEC filing will tell you which type and show you donors (for Super PACs) or contribution limits (for traditional PACs).
Step 4 — Check state business registry if LLC
Every state has a Secretary of State business search. Google “[state name] Secretary of State business search.” Search the entity name.
If it’s an LLC, the filing will show:
Registered agent (the person who accepts legal documents)
Formation date - Status (active, dissolved, revoked)
In some states: member/manager names. In Delaware and Wyoming: no member names.
Step 5 — Ask: who else shares this address or these officers?
This is where it gets interesting. Once you have the entity’s 990 or corporate filing:
Look at the officer/director list on the 990 (Part VII) - Search those names in ProPublica Nonprofit Explorer or GuideStar - See what OTHER organizations those same people run
If the same three people are officers of a (c)(3), a (c)(4), and a PAC — you are looking at an entity stack. That is not illegal. But it is the structure every module in this series is about.
Quick Reference: Where to Look
Your Assignment
Pick ONE of these:
Option A — The Stack Hunt: Take the (c)(3) you looked up in Module 1. Search for its officers’ names in ProPublica Nonprofit Explorer. Do those officers serve on any OTHER nonprofit boards? If so, are any of those other nonprofits (c)(4)s? You may have just found an entity stack.
Option B — The News Decode: The next time you read a news story that mentions a nonprofit, PAC, or “dark money group” — stop. Run the 60-second ID check above. Identify what type of entity it is. Ask: can this entity do what the article says it’s doing? Does the article even tell you what type of entity it is? (Most don’t.)
Option C — The FEC Check: Go to fec.gov/data/ and search for a Super PAC you’ve heard of. Look at its top donors. How many of those donors are (c)(4)s or LLCs instead of named individuals? Each one of those is a privacy hop.
Report what you find. Post it in the comments. Tag us. The whole point of this series is that citizens start reading the map on their own.