What is IRS Publication 78, and why is my organization not listed?

Publication 78 Data is the IRS list of organizations eligible to receive tax-deductible charitable contributions. Funders use it as fast proof of good standing. Absence is often completely normal — most commonly because a group ruling covers you.

Group exemption subordinates are absent by design

If your organization is a subordinate under another organization's group ruling, you do not appear in Publication 78 in your own right. The central organization is listed, and the ruling covers its subordinates. Roughly 238,000 organizations are in this position.

A funder asking for proof of deductibility wants the central organization's group exemption letter, not a Publication 78 entry.

Other reasons to be absent

Churches may receive deductible contributions without being listed. A very recent recognition takes a monthly cycle or two to appear. And a revoked exemption removes an organization from the list, which is the case worth ruling out first.

Check an organization

Free, no account. Every answer carries its source and date.

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.