Module 1: Citizen Action Card, How to Look Up Any Nonprofit in 30 Seconds

This is the first action card in the series. It pairs with Module 1: “The Tax Code That Became a Battlefield.”

You just learned where the rules came from. Now learn how to use the first tool.

The IRS Tax Exempt Organization Search

URL: https://apps.irs.gov/app/eos/

This is the IRS’s free, public database of every tax-exempt organization in the United States. It is updated regularly from IRS records. Anyone can use it. No account required.

What you can find:

• Whether an organization is actually tax-exempt (and what type — (c)(3), (c)(4), (c)(6), etc.)

• Its EIN (Employer Identification Number — the organization’s tax ID)

• When it was granted tax-exempt status

• Whether its status has been revoked

• Its ruling date and deductibility status

• Links to its filed Form 990 returns (the financial disclosure every exempt org must file)

How to use it:

Step 1. Go to https://apps.irs.gov/app/eos/

Step 2. Type the organization’s name in the search box. You can also search by EIN if you have it, or by city/state.

Step 3. Find your organization in the results. Click on it.

Step 4. Look at the “Subsection” field. This tells you what type of organization it is: - 03 = 501(c)(3) — charitable, educational, religious - 04 = 501(c)(4) — social welfare (can do limited political activity) - 05 = 501(c)(5) — labor unions - 06 = 501(c)(6) — trade associations, chambers of commerce

Step 5. Look at the “Deductibility Status” field. If it says “Contributions are deductible,” it’s a (c)(3). If not, it’s something else wearing a charitable mask.

Step 6. Click “Form 990 Series” to see the organization’s filed returns. The 990 is the financial X-ray of any nonprofit. Module 21 in this series will teach you how to read one in ten minutes. For now, just confirm it exists and note the filing years.

Your assignment

Pick the 501(c)(3) you chose when you read the Prelude — the one you have personally donated to in the last three years.

Look it up on the IRS EOS tool right now. Confirm:

1. Is it actually a 501(c)(3)?

2. When was it granted exempt status?

3. Has it filed recent 990s?

4. What is its EIN?

Write the EIN down. You will need it in Module 21 when we teach you to read the 990 itself.

If the organization you donated to does not appear in the IRS search, or if its status shows as “revoked” — that is itself a finding. It means you gave tax-deductible money to an organization that may not be entitled to receive it.

ProPublica Nonprofit Explorer (bonus tool)

URL: https://projects.propublica.org/nonprofits/

ProPublica built a free, searchable interface on top of IRS 990 data. It is often easier to use than the IRS’s own tool.

• Search by name, EIN, or location

• View 990 filings with clean formatting

• See total revenue, total expenses, executive compensation, and top-line grants

• Download the raw 990 PDF

If you want to start reading 990s before Module 21, ProPublica is the best starting point. Search for your organization there and look at the most recent filing. Don’t worry about understanding every line yet. Just notice the total revenue, total expenses, compensation of officers, and grants paid lines. Those four numbers tell you more about an organization than its entire website.