BIG BROTHERS IN BLUE
EIN 92-1452974 · COLUMBIA, SC · NTEE O31 · 501(c)(3)
As of 2026-08-10, BIG BROTHERS IN BLUE (EIN 92-1452974) shows nothing that mechanically blocks a federal grant application, but 2 items need attention: exempt status, pub 78 deductibility. This is derived from public IRS data and is not an eligibility determination.
Tax exemption
| Status | Check | Finding | As of |
|---|---|---|---|
| Attention | Exempt status | 501(c)(3), status code 12 Recognized under section 501(c)(3), but the exemption status code is 12 rather than 01 (unconditional exemption). Worth confirming with the IRS. | |
| Attention | Pub 78 deductibility | Not listed Not listed in IRS Publication 78. Common reasons are a recent recognition that has not propagated, a revoked exemption, or a church that is eligible without being listed. It is not by itself a disqualification. | |
| OK | Auto-revocation | No revocation on record | |
| OK | Organization type | Public charity — supporting organization, section 509(a)(3) |
Filing health
| Status | Check | Finding | As of |
|---|---|---|---|
| OK | Most recent Form 990 | Tax period ending 2024-12-31 | |
| OK | Years since filing | 1 | |
| OK | NTEE classification | O31 — Youth Development |
Federal registration
| Status | Check | Finding | As of |
|---|---|---|---|
| Not checked | SAM.gov registration | Not checked | |
| Not checked | Registration expires | Not checked | |
| Not checked | Unique Entity ID | Not checked |
Audit posture
| Status | Check | Finding | As of |
|---|---|---|---|
| Not checked | Single audit | Threshold $1,000,000 for the year beginning 2026-01-01 |
Address shown is the IRS mailing address on file, which is not necessarily where the organization operates. Derived from the IRS EO Business Master File published ; the IRS Form 990-N e-Postcard file published ; IRS Publication 78 published ; the IRS Automatic Revocation List published . This report as JSON.
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.