{"schema_version":"1.0","ein":"23-7388367","queried_at":"2026-09-02T21:16:29.649Z","opportunities":null,"disclosure":"This is informational only, derived from public data on the dates shown. It is not an eligibility determination, and not legal, tax, or accounting advice. Verify against the official source before relying on it.","notes":[],"organization":{"ein":"23-7388367","name":"INTERNATIONAL ASSOCIATION OF LIONS CLUBS","sort_name":"6547 CHEYENNE SUNRISE","city":"CHEYENNE","state":"WY","ntee_code":null,"subsection":"04","classification":"3000","foundation_code":"00","group_exemption":"0239","ruling_date":"1940-12","uei":null},"checks":[{"id":"exempt_status","label":"Exempt status","group":"tax_exemption","status":"fail","blocking":true,"value":"501(c)(4)","detail":"The Business Master File records this organization under subsection 04, not 03. Most federal grant programs limit eligibility to organizations described in section 501(c)(3).","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"pub78_deductibility","label":"Pub 78 deductibility","group":"tax_exemption","status":"not_applicable","blocking":false,"value":"Covered by a group ruling","detail":"This organization is a subordinate under group exemption number 0239, so it does not appear in Publication 78 in its own right — the central organization is listed and the ruling covers its subordinates. This is normal and is not a problem.","vintage":{"dataset":"pub78","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-pub78.zip"},"confidence":null},{"id":"auto_revocation","label":"Auto-revocation","group":"tax_exemption","status":"pass","blocking":true,"value":"No revocation on record","detail":"This EIN does not appear on the IRS Automatic Revocation of Exemption List.","vintage":{"dataset":"revocation","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-revocation.zip"},"confidence":null},{"id":"organization_type","label":"Organization type","group":"tax_exemption","status":"pass","blocking":false,"value":"Public charity, not a private foundation","detail":"Not classified as a private foundation, so the exclusion most federal programs apply to private foundations does not bite here.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"most_recent_filing","label":"Most recent Form 990","group":"filing_health","status":"pass","blocking":false,"value":"Tax period ending 2025-06-30","detail":"Most recent annual return on record is a Form 990-N (e-Postcard) for tax year 2024. The 990-N is what most small organizations file, and it does not appear in the Form 990 e-file index.","vintage":{"dataset":"epostcard","published":"2026-08-31","source_url":"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip"},"confidence":null},{"id":"filing_recency","label":"Years since filing","group":"filing_health","status":"not_applicable","blocking":false,"value":"Covered by a group return","detail":"This organization is a subordinate under group exemption number 0239. Subordinates are commonly included in the central organization's group return and have no filings of their own.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"ntee","label":"NTEE classification","group":"filing_health","status":"unknown","blocking":false,"value":null,"detail":"The Business Master File does not record an NTEE code for this organization. This is common and is not a problem in itself.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"sam_registration","label":"SAM.gov registration","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"sam_expiration","label":"Registration expires","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"uei","label":"Unique Entity ID","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"single_audit","label":"Single audit","group":"audit_posture","status":"unknown","blocking":false,"value":"Threshold $1,000,000 for the year beginning 2026-07-01","detail":"Your current fiscal year began 2026-07-01, so the threshold that applies to it is $1,000,000 in federal awards expended. It rose from $750,000 for years beginning before 2024-10-01. This tool cannot tell you how much you expended — that figure is not in the public datasets it publishes. Count everything federal, including subawards passed through a state agency, a university, or a larger nonprofit, and count what was spent rather than what was received. Your Schedule of Expenditures of Federal Awards is where that number lives.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null}],"readiness":"blocked","blocking_check_ids":["exempt_status"],"vintages":[{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},{"dataset":"epostcard","published":"2026-08-31","source_url":"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip"},{"dataset":"pub78","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-pub78.zip"},{"dataset":"revocation","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-revocation.zip"}]}