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IRS Subsection Codes and Deductibility Status

How to Confirm Nonprofit Deductibility Status

You can find the IRS subsection code on the organization's Form 990.

Checking the subsection code alone, however, does not meet IRS guidance concerning reliance on third party providers like GuideStar for thorough pre-grant due diligence. According to the IRS, grantmakers should rely on IRS Publication 78 data within the Exempt Organizations Select Check to confirm deductibility status.

GuideStar Charity Check was created to address this issue. Designed at the request of grantmakers, GuideStar Charity Check combines Publication 78 and IRS Business Master File information into one comprehensive, real-time report that documents the required due-diligence process. GuideStar Charity Check is 100% compliant with IRS guidelines for verifying supporting organization status in accordance with the Pension Protection Act of 2006.

Checking subsection code alone does not meet IRS guidance concerning reliance on third party providers like GuideStar for thorough pre-grant due diligence.

Grantmakers should rely on weekly updates to IRS Pub 78 to confirm deductibility status.

Learn more about GuideStar Charity Check, the exclusive solution that integrates weekly and monthly IRS updates into one comprehensive, real-time report.

IRS Guidance Concerning Reliance on Third Party Providers

The IRS allows grantors to use third party resources, such as GuideStar Charity Check, to obtain required Business Master File (BMF) information about a potential grantee's public charity classification under section 509(a)(1), (2), or (3).

Review the official IRS statement on BMF reliance

Internal Revenue Service (IRS) Publication 78

IRS Publication 78 (Cumulative List of Organizations) provides a listing of organizations that have been recognized by the IRS as eligible to receive tax-deductible contributions.

For more information, view the IRS Publication 78 help file. The IRS issues an Internal Revenue Bulletin listing any changes made since the last Publication 78 release. Updates from these releases are included in Charity Check. During the period between the release of the IRS Publication 78 and the first IRS Internal Revenue Bulletin updating that publication, this date will reflect the most recent release date of the IRS Publication 78.

Organization Data Available

  • GuideStar BMF Data
  • Forms 990
  • Self-Reported Information
  • Letter of Determination
  • Audited Financial Information

(FAQs)

Organization Data Available

Adobe PDF Format A GuideStar Premium Report in PDF format is available for this organization

Price for this Report: $125.00

This Premium Report includes:

  • Financial Data for
  • Financial Charts for
  • Forms 990 for
  • Forms 990T for
  • Audited Financial Statement for
  • Annual Reports for
  • Letter of Determination
  • Form 1023 / 1024
  • Board Members
  • Officer, Director and/or Highest Paid Employee data for


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