What is the IRS Tax Exempt Organization Search (TEOS)?

What is the Tax-Exempt Organization Search (TEOS)?

The IRS Tax Exempt Organization Search (TEOS) is a valuable website for persons interested in basic information about a tax-exempt organization.  You can search by organization name, EIN, or geographic location.   TEOS most of the content of the previous Select Check site but with some enhancements and with easier navigability.

On TEOS, you can learn:

  • whether an organization is eligible to receive tax-deductible charitable contributions;
  • whether an organization has had its tax-exempt status automatically revoked (revocation occurs when an organization fail to file its annual Form 990 Information Return);
  • an organization’s determination letter (for letters issued on or after January 1, 2014); and
  • an organization’s Form 990 information returns (initially only returns filed in 2018 will be available)

What is the impact of TEOS on nonprofits?

The impact should be negligible, as this information has long been publicly available from the IRS or other sources, such as Guidestar.com.

That being said, organizations should take a moment to review the information available on TEOS to ensure it is accurate.

This is a good opportunity to verify your organization’s exemption has not been automatically revoked.  This is not an uncommon occurrence for small clubs in which the treasurer changes every year or two and the organization does not have a formal postal address.  Automatic revocations can easily slip by the club and not be noticed until a donor (or prospective) donor uses the TEOS to verify the deductibility of a contribution.

About Christine Jarzab Kuntz

Cynthia Gonzalez PA Employment Law
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