Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986, is a list of organizations eligible to receive tax-deductible charitable contributions. This online version is offered to help you conduct a more efficient search of these organizations.
For assistance on using Publication 78, see Publication 78 Help.
Most Recent Data Update: December 31, 2006
To verify whether an organization has been added or deleted since the most recent update, check the links below.
Additional Information:
In addition, you may verify an organization's tax-exempt status and eligibility to receive tax-deductible charitable contributions by asking to see an organization's IRS letter recognizing it as tax-exempt. You may also confirm an organization's status by calling the IRS (toll-free) at 1-877-829-5500.
You may download the electronic version of Publication 78. The download file is a large compressed file, from which you may extract a very large delimited text file. Opening the file using word processing software may prevent formatting/appearance issues that may be present if the file is viewed with a text editing program.
Format: Microsoft Word, ASCII Text
Eligible Donees Generally Not Listed in Publication 78
Some entities eligible to receive tax deductible charitable contributions may not be listed in Publication 78.
Churches and certain affiliated organizations
Publication 78 is based on information received in applications seeking recognition of exemption under Internal Revenue Code section 501(c)(3). Churches, their integrated auxiliaries, conventions or associations of churches, and public charities whose annual gross receipts are normally not more than $5,000 may be treated as tax-exempt without filing an application. Also, many churches are included in group exemptions (see below) Thus, they may not be listed in Publication 78.
Group exemption subordinate organizations
Subordinate units that are included in group exemption letters are not listed separately. However, the listing for the central organization indicates that contributions to subordinate units covered by the group exemption are also deductible. For more information about group exemption requirements and procedures, see Publication 4573, Group Exemptions.
Governmental units (including Indian tribal governments)
Contributions to an organization described in section 170(c)(1) for exclusively public purposes will be allowed regardless of whether the organization has received a letter confirming its status. Section 170(c)(1) describes states, possessions of the United States, political subdivisions of the foregoing, the United States, and the District of Columbia.
Indian tribal governments are treated as states for purposes of deductibility of contributions under section 170(c)(1) of the Code, pursuant to section 7871(a)(1)(A). Revenue Procedure 2002-64 contains a list of Indian tribal governments recognized by the Internal Revenue Service as tribal governments for purposes of section 7871. A subdivision of an Indian tribal government may be treated as a political subdivision of a state for these purposes if the Service has determined that the entity qualifies as a political subdivision of an Indian tribal government under section 7871(d). Revenue Procedure 84-36 lists subdivisions of Indian tribal governments that are treated as political subdivisions of states.
Organizations not filing annual returns
Organizations that are required to file annual returns , but have not done so for two years (extensions of time to file considered) before the last update to the Publication 78 data, may not be included in this listing. Excluding an organization from Publication 78 on this basis does not terminate its exempt status, however.
Publication 78 Help
For help in using Publication 78, Cumulative List of Organizations, see the following:
- Scope of Publication 78; deductibility codes used in individual listings, and extent to which contributors may rely on listing as evidence that organization is an eligible donee (Part I)
- General explanation of rules on charitable contribution deductions for federal income tax purposes ( Part II)
- Searching tips for on-line Publication 78 (Part III)
- Frequently asked questions about the Publication 78 search engine
Please review the information available in these documents before contacting the IRS.gov Help Desk or EO Customer Account Services.
Scope of Publication 78 (Publication 78 Help, Part I)
Publication 78 contains a list of organizations to which charitable contributions are deductible for federal income tax purposes. The list is not all-inclusive. If an organization is not listed but has a ruling or determination letter holding contributions to be deductible, generally the letter will serve as evidence to contributors of the deductibility of their contributions.
Organizations that are not required to file an exemption application may not be listed in Publication 78.
Organizations that are required to file annual returns , but have not done so for two years (extensions of time to file considered) before the last update to the Publication 78 data, may not be included in this listing. Excluding an organization from Publication 78 on this basis does not terminate its exempt status, however.
An addendum to Publication 78 lists organizations to which charitable contributions are tax deductible, but whose names were unable to be included in the latest versions of the complete publication.
Organizations are deleted from the Publication 78 when the IRS determines that they no longer qualify as organizations to which deductible charitable contributions may be made.
Publication 78 uses a coding system to identify each organization listed by type and limitation on deductibility.
Organizations that are required to file annual returns , but have not done so for two years (extensions of time to file considered) before the last update to the Publication 78 data, may not be included in this listing. Excluding an organization from Publication 78 on this basis does not terminate its exempt status, however.
Revenue Procedure 82-39 explains the extent to which a contributor may rely on an organization's listing in Publication 78 as evidence that the organization is an eligible charitable donee. The general rule is that contributions may be deducted by persons unaware of a change in the organization's status until (1) the date the IRS publishes an announcement in the Internal Revenue Bulletin that contributions to the organization are no longer deductible or (2) a different date specified in another announcement concerning certain protected contributions under Section 7428(c) of the Code. Reliance is also subject to any announcements published in the Internal Revenue Bulletin that inform the public about the status of certain protected contributions under section 7428(c) of the Code.
Similar reliance provisions apply to an organization's foundation classification as it appears in the list. See also Revenue Procedure 89-23.
You may address questions about listings in Publication 78 or supplements should be addressed to the Tax Exempt and Government Entities Customer Account Services. These include questions about omissions, misspellings, alphabetical misplacement, coding errors, deductibility of contributions to a particular organization not listed, and general technical questions.
You may obtain subscriptions to Publication 78 and supplements from the Superintendent of Documents, Government Printing Office, Washington, DC 20402. For subscription information, including current price, call (202) 512-1800.
Charitable Contribution Deductions (Publication 78 Help, Part II)
This article generally explains the rules covering income tax deductions for charitable contributions by individuals. You can find a more comprehensive discussion of these rules in Publication 526, Charitable Contributions, and Publication 561, Determining the Value of Donated Property. For information about the substantiation and disclosure requirements for charitable contributions, see Publication 1771. You can obtain these publications free of charge by calling 1-800-829-3676.
You may deduct charitable contributions of money or property made to qualified organizations if you itemize your deductions. Generally, you may deduct up to 50% of your adjusted gross income, but 20% and 30% limitations apply in some cases. Publication 78 uses a coding system to identify these limitations; see Publication 78 Help - Part I for more information.
Qualified Organizations
You may deduct a charitable contribution made to, or for the use of, any of the following organizations that otherwise are qualified under section 170(c) of the Internal Revenue Code:
- A state or United States possession (or political subdivision thereof), or the United States or the District of Columbia, if made exclusively for public purposes;
- A community chest, corporation, trust, fund, or foundation, organized or created in the United States or its possessions, or under the laws of the United States, any state, the District of Columbia or any possession of the United States, and organized and operated exclusively for charitable, religious, educational, scientific, or literary purposes, or for the prevention of cruelty to children or animals;
- A church, synagogue, or other religious organization;
- A war veterans' organization or its post, auxiliary, trust, or foundation organized in the United States or its possessions;
- A nonprofit volunteer fire company;
- A civil defense organization created under federal, state, or local law (this includes unreimbursed expenses of civil defense volunteers that are directly connected with and solely attributable to their volunteer services);
- A domestic fraternal society , operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes;
- A nonprofit cemetery company if the funds are irrevocably dedicated to the perpetual care of the cemetery as a whole and not a particular lot or mausoleum crypt.
Timing of Contributions
Contributions must actually be paid in cash or other property before the close of your tax year to be deductible, whether you use the cash or accrual method.
Deductible Amounts
If you donate property other than cash to a qualified organization, you may generally deduct the fair market value of the property. If the property has appreciated in value, however, some adjustments may have to be made.
The rules relating to how to determine fair market value are discussed in Publication 561, Determining the Value of Donated Property.
Limitation on Deductions
In general, contributions to charitable organizations may be deducted up to 50% of adjusted gross income computed without regard to net operating loss carrybacks. Contributions to certain private foundations, veterans organizations, fraternal societies, and cemetery organizations are limited to 30% adjusted gross income (computed without regard to net operating loss carrybacks), however. Publication 78 uses a coding system to indicate these limitations.
The 50% limitation applies to (1) all public charities (no code), (2) all private operating foundations (code 3), (3) certain private foundations that distribute the contributions they receive to public charities and private operating foundations within 2-1/2 months following the year receipt, and (4) certain private foundations the contributions to which are pooled in a common fund and the income and corpus of which are paid to public charities.
The 30% limitation applies to private foundations (code 4--other than those previously mentioned that qualify for 50%) and to other organizations described in section 170(c) that do not qualify for the 50% limitation (codes 2, 6 and 7). The other organizations that qualify for the 30% limitation are organizations such as fraternal societies and veterans' organizations.
A special limitation applies to certain gifts of long-term capital gain property. A discussion of that special limitation may be found in Publication 526, Income Tax Deduction for Contributions.
Foreign Organizations
The organizations listed in this publication with foreign addresses are generally not foreign organizations but are domestically formed organizations carrying on activities in foreign countries. These organizations are treated the same as any other domestic organization with regard to deductibility limitations.
Certain organizations with Canadian addresses listed may be foreign organizations to which contributions are deductible only because of tax treaty. For these organizations, in addition to the limitations on the amount of the deduction allowed by section 170 of the Code, the deduction may not exceed the amount allowed as a deduction under Canadian law computed as though the taxable income (in the case of a corporation) or adjusted gross income (in the case of an individual) from sources in Canada is the aggregate income. A deduction for a contribution to a Canadian organization listed in this publication is unallowable if the contributor reports no taxable income from Canadian sources on the United States income tax return.
Except as indicated above, contributions to a foreign organization are not deductible.
Additional information:
Searching Tips (Publication 78 Help, Part III)
Search Criteria Tips
The online version of Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code, is produced from computer records and is subject to certain limitations, particularly in the format and arrangement of the entries.
Organizations are listed only under the legal name (or recognized abbreviation such as VFW) currently listed with the Internal Revenue Service. Following the name is the address (city and state) used by the organization. No separate listings of common or popular names of organizations are included. Some exceptions to the general rule may appear, however.
If the organization's name does not include the name of an individual, it will be in strict alphabetical sequence of the name, exclusive of an introductory The.
If the organization's name includes the name of an individual, it will generally be listed alphabetically according to the surname of the individual. For example, The John Smith Foundation will be listed under S as Smith Foundation, The John. Some exceptions to this general rule may appear, however. If you cannot find an organization listed under the surname of an individual, you should see if it is listed under the individual's given name. Names with ampersands are alphabetized without considering the ampersand. For example, The Brown & White Foundation would be alphabetized Brown W . . .". Organizations whose names begin with numbers, such as 400 Club, come at the end of the list after the Z's. These are in sequence by the first digit of the number.
See Publication 78 Examples for more information.
Tips on Selecting Search Terms
Includes: The organization name includes the terms entered in the search field. For example, a search for the term com would return organizations with Communication or Income in their names.
Starts With: The organization name starts with the terms entered in the search field. For example, a search for the term Found would return organizations that begin with that term, such as Foundation for America and Foundations in Virginia.
Equals: The organization name equals the term(s) entered in the name field. For example, a search for the term Community Pregnancy Center will only return organizations that have an exact match (all three words, in order, and no others).
Search Logic Tips
At least one of the words: Search for organizations that contain the terms A or B. With this connector chosen, a search for Foundation Community returns organization names containing Foundation or Community.
All of the words: Search for organizations that contain the terms A and B. With this connector chosen, a search for Foundation Community returns organization names containing both Foundation and Community.
Effective Searching Tips
- Often the most effective search is one employing the starts with criterion, combined with the City and State.
- Avoid common words such as the or Foundation, especially when using At least one of the words and Includes search logic.
- Searches using the Equals logic are often unsuccessful due to typing errors, either by the searcher or by the IRS employee who entered the data originally.
- If conducting a series of searches in succession, clear your search results before starting a new search.
