Do Not Pay Quick Reference Card

What tax-exempt eligibility data sources are 

available in DNP?

DNP has access to the Internal Revenue Service’s 

(IRS) Tax Exempt Organization Search (TEOS) 

(formerly Select Check). You can check an 

organization's:

This data is especially useful for agencies that issue 

grants or other awards that have a non-profit 

eligibility requirement.

Which data sets are included in the TEOS?

• Publication 78 (PUB 78)

• Form 990-N (e-Postcard)

• Automatic Revocation of Exemption List (ARL)

What is Publication 78?

Lists of organizations that can receive tax-deductible 

contributions.

• Users may rely on this list in determining 

deductibility of their contributions.

• If an organization uses a “doing business 

as” (DBA) name, that name will not be listed in 

the PUB 78 Data. Only the organization’s official 

name submitted to the IRS is included in the 

data set.

• Some donees (i.e., churches, group ruling 

subordinates, and governmental units) eligible 

to receive tax-deductible charitable 

contributions may not be listed in PUB 78 Data. 

For more information see, Other Eligible 

Donees.

What is Form 990-N (e-Postcard)?

Form 990-N (e-Postcard) is an annual electronic 

notice most small tax-exempt organizations (annual 

gross receipts normally $50,000 or less) are eligible 

to file instead of Form 990 or Form 990-EZ.

What is the Automatic Revocation of 

Exemption List?

By law, tax-exempt status is automatically revoked if 

an organization does not file the required Form 990-

series returns or notices yearly for 3 consecutive 

years. The automatic revocation date is historical. It 

is the organization’s effective date of automatic 

revocation (the date for the filing of the third annual 

Return or notice), but doesn’t necessarily reflect its 

current tax-exempt status.

How does using this data source through DNP 

help my agency?

Using Do Not Pay (DNP) will help an agency 

determine if an entity is a registered or unregistered 

tax-exempt, or if the entity has lost its tax-exempt 

status. By verifying eligibility prior to awarding a 

grant or issuing a payment, DNP will help your 

agency reduce these types of improper payments.

Can I access the TEOS data sets in the Do Not 

Pay Portal?

ARL and Pub 78 are currently available in the Portal. 

Form 990-N will be added in June 2023. If you need 

immediate access to these data sources, you can 

arrange to send DNP your data set (through a secure 

connection) and the DNP Analytics team will do the 

work and give you the results.

Important Links 

Do Not Pay

DNP Website

https://fiscal.treasury.gov/dnp/

FAQs

https://fiscal.treasury.gov/dnp/faqs.html

Data Correction Contacts

https://fiscal.treasury.gov/dnp/privacyprogram.html#data-correction-process

Tax Exempt Organization Search

https://www.irs.gov/charities-nonprofits/tax-exempt-organization-search

Frequently Asked Questions

• Eligibility to receive tax-deductible 

charitable contributions

• Review information about the 

organization's tax-exempt status and filings

What is the process for utilizing DNP 

Analytics services for verifying non-profit 

status?

Contact your Agency Lead or Agency Specialist to 

get started with your project.
 

Do Not Pay Quick Reference Card

What is Publication 78?

Publication 78 (PUB 78) is a list of organizations 

eligible to receive tax-deductible charitable 

contributions.

What if an organization uses a “doing business 

as” name?

An organization using a “doing business as” (DBA)

name will not be listed in the database. Only the 

business name registered with the Internal Revenue 

Service (IRS) is in the listing.

How does using this data source through DNP 

help my agency?

PUB 78 is currently available in the DNP Portal. By 

verifying eligibility prior to awarding a grant or issuing 

a payment, you will help your agency reduce these 

types of improper payments.

What kind of information does a match in the 

DNP Portal return? 

When conducting searches, the DNP Portal returns the 

data elements listed in the following chart:

Frequently Asked Questions

Field Description

SSN/EIN/TIN The federal Taxpayer Identification Number used to identify a nonprofit entity.

Name The primary name by which the organization is listed in IRS records.

City The city in which the organization’s last known mailing address is located.

State The state in which the organization’s last known mailing address is located.

Country The country in which the organization’s last known mailing address is located.

Deductibility Code The deductibility status code assigned to organizations by the IRS. See the following table on the next page for a list of codes and descriptions.

How do I gain access to PUB 78 in the DNP 

Portal?

Agencies must apply for and be approved to access 

PUB 78 in the DNP Portal. Contact your Agency Lead 

or Agency Specialist for more information.

Is there a cost for using PUB 78?

No. PUB 78 is available at no cost to agencies 

enrolled in DNP.

For which modules is ARL available in the DNP 

Portal?

PUB 78 database is available in Online Search, Batch 

Matching, Continuous Monitoring, and Application 

Programming Interface (API).

How To Fix Incorrect Data

DNP does not own the data that appears 

within PUB 78 and is unable to update its 

content.

Contact below for data inquiries or disputes.

Tax Exempt Organization

Phone: (877) 829-5500

irs.gov/charities-non-profits/

automatic-revocation-ofexemption
 

Deductibility Codes for Pub 78

The following table from the IRS shows the deductibility status codes assigned to each tax exempt organization. The Deductibility Limitation column 

displays the maximum percentage of adjusted gross income that may be deducted from an individual’s contribution to the organization.

Code Exemption Type Viewable in Portal Deductibility Limitation

PC A public charity 50% (60% for cash contributions)

POF A private operating foundation 50% (60% for cash contributions)

PF A private foundation 30% (generally)

GROUP

Generally, a central organization holding a group exemption letter, whose subordinate units covered by the 

group exemption are also eligible to receive tax-deductible contributions, even though they are not separately 

listed

Depends on various factors

LODGE A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used 

exclusively for charitable purposes 30%

UNKWN A charitable organization whose public charity status has not been determined Depends on various factors

EO An organization described in section 170(c) of the Internal Revenue Code other than a public charity or a private 

foundation Depends on various factors

FED An organization to which contributions are deductible if made for the use of a federal governmental unit 50% (60% for cash contributions)

FORGN

A foreign-addressed organization. These are generally organizations formed in the United States that conduct 

activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible 

pursuant to treaty are also included, as are organizations created in U.S. possessions.

Depends on various factors

SO A type 1, type 2 or functionally integrated type 3 supporting organization 50% (60% for cash contributions)

SONFI A non-functionally integrated type 3 supporting organization 50% (60% for cash contributions)

SOUNK A supporting organization, unspecified type 50% (60% for cash contributions)
 

Do Not Pay Quick Reference Card

What is Form 990-N (e-Postcard)?

Form 990-N (e-Postcard) is an annual electronic notice 

most small tax-exempt organizations (annual gross 

receipts normally $50,000 or less) are eligible to file.

Is an organization listed in Form 990-N also listed 

in PUB 78?

Yes.

How does using this data source through DNP 

help my agency?

The Form 990-N database will become available in the Do 

Not Pay (DNP) Portal for agency searches in June 2023. 

By verifying eligibility prior to awarding a grant or issuing 

a payment, you will help your agency reduce these types 

of improper payments.

How do I gain access to Form 990-N in the DNP 

Portal?

Agencies must apply for and be approved to access Form 

990-N in the DNP Portal. Contact your Agency Lead or 

Agency Specialist for more information.

Is there a cost for using Form 990-N?

No. Form 990-N is available at no cost to agencies 

enrolled in DNP.

For which modules is ARL available in the DNP 

Portal?

The Form 990-N database is available in Online Search, 

Batch Matching, Continuous Monitoring, and Application 

Programming Interface (API).

What kind of information does a match in the 

DNP Portal return?

When conducting searches, the DNP Portal returns the 

data elements listed in the following chart:

Frequently Asked Questions Field Description

SSN/EIN/TIN The federal Taxpayer Identification Number used to identify a nonprofit entity. 

Name The primary name by which the organization is listed in Internal Revenue Service (IRS) 

records.

Tax Year The year in which the taxes were filed.

Tax Period The beginning and end dates of the tax period.

Gross receipts not 

greater than

This is a set dollar value that shows an entity included on the 990-N data set has gross 

receipts no greater than $50,000.

Organization has 

been terminated

Whether or not the organization has been terminated.

Website URL Website of the organization.

Address 1 The street address in which the organization’s last known mailing address is located.

Address 2 The street address in which the organization’s last known mailing address is located.

City The city in which the organization’s last known mailing address is located.

State The state in which the organization’s last known mailing address is located.

Country The country in which the organization’s last known mailing address is located.

Zip The zip code in which the organization’s last known mailing address is located.

Principal Officer’s 

Name

The name of the principal officer for the organization.

Address 1 The street address in which the principal officer’s last known mailing address is located.

Address 2 The street address in which the principal officer’s last known mailing address is located.

City The city in which the principal officer’s last known mailing address is located.

State The state in which the principal officer’s last known mailing address is located.

Country The country in which the principal officer’s last known mailing address is located.

Zip The zip code in which the principal officer’s last known mailing address is located.

How To Fix Incorrect Data

DNP does not own the data that appears within Form 990-N and is unable to update its content. Contact Tax 

Exempt Organization at (877) 829-5500 or visit irs.gov/charities-non-profits/automatic-revocation-of-exemption
 

Do Not Pay Quick Reference Card

What is the Automatic Revocation of 

Exemption List?

The Automatic Revocation of Exemption List (ARL) 

contains entities that have had their tax-exempt 

status automatically revoked under the law because 

they have not filed Form 990 series returns or 

notices annually, as required, for three consecutive 

years. This data is especially useful for agencies that 

issue grants or other awards that have a non-profit 

eligibility requirement.

How does using this data source through DNP 

help my agency?

The ARL database is available in the Do Not Pay 

(DNP) Portal for agency searches. By verifying 

eligibility prior to awarding a grant or issuing a 

payment, you will help your agency reduce these 

types of improper payments.

How do I gain access to the ARL in the DNP 

Portal?

Agencies must apply for and be approved to access 

ARL in the DNP Portal. Contact your Agency Lead or 

Agency Specialist for more information.

Is there a cost for using the ARL?

No. The ARL is available at no cost to agencies 

enrolled in DNP.

For which modules is ARL available in the DNP 

Portal?

The ARL database is available in Online Search, Batch 

Matching, Continuous Monitoring, and Application 

Programming Interface (API).

What kind of information does a match in the DNP Portal return?

When conducting searches, the DNP Portal returns the data elements listed in the following chart:

Frequently Asked Questions

Field Description

EIN

The EIN, or Employer Identification Number, is also known as a federal Taxpayer 

Identification Number (TIN), and is used to identify a business or nonprofit entity. An EIN 

is a unique 9-digit number, similar to a Social Security Number for an individual.

Legal Name The primary name by which the organization is listed in Internal Revenue Service (IRS) 

records.

Doing Business As The second line of the organization’s mailing address/ Any other name the organization 

uses.

Last Known Address The organization’s last known mailing address.

City The city in which the organization’s last known mailing address is located.

State The state in which the organization’s last known mailing address is located.

Zip Code The zip code in which the organization's last known mailing address is located.

Country The country in which the organization’s last known mailing address is located.

Exemption Type The section of the Internal Revenue Code that describes the type of organization (See 

next page for details).

Revocation Date The effective date that the organization’s federal tax exemption was automatically 

revoked for not filing a Form 990-series return or notice for three consecutive years.

Revocation Posting 

Date

The date on which the IRS posted notice of the organization’s automatic revocation on 

IRS.gov.

Exemption 

Reinstatement Date

The organization’s effective date of tax exemption, determined by the IRS after the 

organization’s exemption was automatically revoked and the organization applied for 

reinstatement of exemption.
 

ARL Exemption Types Viewable in the DNP Portal

When the ARL Code is received from the Internal Revenue Service (IRS), DNP translates the code into the following Exemption Types viewable in the DNP 

Portal. When a code is received from the IRS that is not ascribed to a legitimate Exemption Type, DNP will not translate the code and will show the actual value 

within the Portal. This is represented in the first row of the chart below. 

ARL Code

Exemption 

Type Viewable 

in Portal

Description

0 0 If you see a single number rather than an official IRS Exemption Type, this indicates 

an ARL code was received from the ARL data source that has no associated 

Exemption Type. Other possible numbers you may see are 1, and 7.

00 00 Unidentified

02 501(c)(2) Title Holding Corporation for Exempt Organization

03 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to 

Foster National or International Amateur Sports Competition, or Prevention of 

Cruelty to Children or Animals Organizations

04 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

05 501(c)(5) Labor, Agricultural, and Horticultural Organizations

06 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc.

07 501(c)(7) Social and Recreational Clubs

08 501(c)(8) Fraternal Beneficiary Societies and Associations

09 501(c)(9) Voluntary Employees Beneficiary Associations

10 501(c)(10) Domestic Fraternal Societies and Associations

20 501(c)(20) Group Legal Services Plan

23 501(c)(23) Veterans Organizations (created before 1880)

40 501(d) Religious and Apostolic Associations

50 501(e) Cooperative Hospital Service Organizations

70 501(k) Child Care Organizations

90 521(a) Farmers' Cooperative Associations

How To Fix Incorrect Data

DNP does not own the data that appears within ARL 

and is unable to update its content.

Contact below for data inquiries or disputes.

Tax Exempt Organization

Phone: (877) 829-5500

irs.gov/charities-non-profits/

automatic-revocation-of-exemption