2 Director’s Corner

3 In Case You Missed It – New Data, Products, and 

Services Offered through OPI!

4 DNP Showcasing Payment Integrity Capabilities for 

State Programs

5 Analytics Success with State Partners in Fiscal Year 2022

6 OPI Directors Participate in International Webinar

7 OPI Expands Its Role in the Oversight Community

7 Congratulations to SBA OIG!

7 Introducing Jon Haehnel, New Outreach Specialist

8 Fiscal Service’s Payment Integrity Services Impact

8 DNP’s Impact to Improper Payments

9 FY2022 Key Achievements

10 Government-wide Improper Payments Declined in FY2022

10 Payment Integrity Journal Survey

11 IRS Tax Exempt Organization Search Quick Reference Cards

WINTER 2023

CONTENTS
In this edition, we will highlight:

• Payment Integrity Services offered to State Agency Partners 

• Office of Inspector General Best Practices Forum 

• Using Data Analytics to assist with fraud and improper payments 

• Recap of the new product and services we offer

As we look toward another year full of innovative ideas, we can’t go 

without saying, it’s all possible because of our incredible community of 

customers and your contributions for making our program successful! 

We thank you for your 

continued support and look 

forward to partnering with you 

for all your payment integrity 

needs in the years ahead. All of 

us at DNP and PICOE, wish 

you the happiest of holidays 

and the healthiest New Year!

In our last edition of the Payment Integrity Journal, Marshall Henry 

told you about how the Do Not Pay Business Center (DNP) and 

the Payment Integrity Center of Excellence (PICOE) will be coming 

together as the Office of Payment Integrity (OPI) to offer payment 

integrity services and solutions, and you may have asked yourself, 

“What is the Payment Integrity Center of Excellence or PICOE?” My 

name is Sarah Stricevic, and I am the Director of PICOE. I’ve been 

with the Bureau of the Fiscal Service for over 14 years in various roles 

and program areas including revenue collections, debt management, 

treasury securities, and payments. I’d like to provide you with a short 

introduction of what PICOE does, and take the time to recognize all 

we’ve accomplished together with DNP and our partners, as well as 

highlight a few of the exciting things we’re anticipating going forward. 

PICOE began in 2018 with the vision and goal of bringing Fiscal 

Service’s payment integrity components together in one trusted, 

government-wide partner to provide actionable business insights and 

solutions that transform how federal agencies approach identification, 

prevention, stopping, and recovery of improper payments and related 

fraudulent activity. 

Together with DNP, we continue striving to provide our agency partners 

with a wide array of tools and resources to assist you with your payment 

integrity needs, while continuing to make innovation a key part of this 

effort. While collaborating with many of our agency partners, we’ve 

been able to gather insight into how our customers’ needs continue to 

change and what we are doing to keep up with those changes.

Director’s Corner

PG. 2

SARAH STRICEVIC

Director of PICOE
Do Not Pay (DNP) is 

continuously on the lookout for 

opportunities to expand its services 

and offerings that assist agencies 

in identifying and preventing 

improper payments. This year, 

DNP added new data sources to 

the Portal, expanded analytics 

service offerings for dual benefit 

solutions, and introduced new 

analytics products for agency use.

Data Sources: The Electronic 

Verification of Vital Events – Fact 

of Death (EVVE FOD) and 

the Publication 78 (Pub 78) 

data sources were added to the 

DNP Portal in July. EVVE 

FOD provides death match 

information from vital records 

offices across the U.S., which 

allows Portal users to check to 

see if a death certificate exists for 

In Case You Missed It – New Data, Products, 

and Services Offered through OPI!

PG. 3

the searched individual. EVVE 

FOD is available through the 

DNP Portal’s Online Search 

functionality.

Pub 78 is a dataset of entities 

that are eligible to receive 

tax-deductible charitable 

contributions and is available 

to assist agencies in verifying an 

entity’s non-profit status through 

the DNP Portal’s Online Search, 

Batch Matching, and Continuous 

Monitoring functionalities. (See 

p. 10 for a Quick Reference Card 

about the Pub 78 data sources 

added to the Portal.)

Analytics Solutions: DNP 

rolled out its first monthly 

cross-government solution for 

a partnering agency to identify 

beneficiaries who receive specific 

benefits across multiple programs. 

This solution helps the agency to 

prevent improper payments by 

more quickly identifying payees 

who are simultaneously receiving 

benefits from additional sources. 

Analytics Products: The 

Medicaid Screening Service 

(MSS) and Death Record 

Confidence Scoring Tool 

(DRCST) was developed to 

assist agencies in preventing and 

recovering improper payments. 

The DRCST analyzes death 

data from all death data sources 

available to DNP and converts 

the total information into a 

confidence score based on the 

likelihood the individual is truly 

deceased. The DRCST can be 

used by agencies to prioritize 

match results and identify 

deceased payees more efficiently 

and effectively.

MSS assists state-administered 

programs that issue Medicaid 

payments in detecting deceased 

payees and highlighting potential 

data quality or integrity issues. 

The MSS can be used by state 

programs to assist in confirming 

their Managed Care payments 

are issued to eligible recipients, 

and to provide insights around 

potentially high-risk data.

If you are interested in learning 

more about any of the new data 

or solutions offered by DNP, or 

if you would like to expand your 

agency’s use to include any of 

the above offerings, contact your 

Agency Lead or Agency Specialist 

for more information.
PG. 4

Over the last several months, DNP showcased 

its payment integrity services by participating 

in several forums and events tailored for 

federally funded, state-administered programs.

DNP was invited to participate at the 

National Association of State Auditors, 

Comptrollers and Treasurers (NASACT) 

annual conference in Charleston, SC in 

August. This conference provided states 

opportunities to network with each other and 

to hear industry leaders speak on current and 

emerging issues. DNP took the opportunity 

to expand its outreach efforts and discuss the 

DNP initiative.

DNP Showcasing Payment Integrity Capabilities for State Programs

In September, DNP hosted its first State 

Payment Integrity Day, an open forum to 

discuss resources and enhancements available 

to our state partners and Portal users. The 

attendees represented 10 states and more than 

15 state programs. Because of the success of 

this event, DNP plans to hold another State 

Payment Integrity Day again next summer.

DNP also participated in two sessions at the 

Association of Government Accountants 

(AGA) 2022 Internal Control & Fraud 

Prevention training held in Washington, DC. 

Our guest speaker from the Massachusetts 

Office of the State Auditor (MA OSA) 

shared insights, successes, and overall positive 

experience with DNP. In addition, DNP 

shared the stage with the Inspector General 

community to discuss how to successfully 

collaborate with DNP during auditing 

projects. 

Most recently, the New York Office of the 

State Comptroller (NY OSC), Division of 

State Government Accountability invited 

DNP to participate in their latest “Listen & 

Learn” virtual event held in October. There 

were over 300 attendees from numerous 

New York State offices, as well as those from 

neighboring states. Both MA OSA and NY 

OSC spoke about their successes with their 

DNP analytics projects as well as sharing their 

overall experience engaging with DNP. 

To learn more about the improper payment 

identification services available to states, or to 

book DNP at your next speaking engagement, 

please contact Jon Ortiz at Jon.Ortiz@fiscal.

treasury.gov.
Fiscal Year 2022 (FY22) was another fruitful year for DNP which 

highlighted the continued growth in its partnerships with states. In FY22, 

DNP worked with states across the country on efforts to detect improper 

payments made by federally funded, state-administered programs. DNP 

completed a total of nine analytics projects for state program offices, state 

auditor offices, and other oversight organizations. The projects analyzed a 

variety of programs including Unemployment Insurance (UI), Medicaid, 

and other state programs that distribute federal funds. The results of 

these analyses not only informed DNP’s partners of billions of dollars 

in suspected improper payments but also provided valuable information 

that may lead to improvements to existing internal controls and the 

prevention of future improper payments. 

State partners placed emphasis on the review of Coronavirus Aid, Relief, 

and Economic Security (CARES) Act funds and in the UI program. 

DNP performed retrospective analyses for four different state partners 

reviewing UI eligibility resulting in the discovery of more than $2B 

in suspected improper payments. These payments were disbursed 

to UI recipients who were either deceased on or before a claim date, 

outside the normal age range of UI participation, or exhibited other 

characteristics that suggested ineligibility. 

Additionally, DNP experienced increased demand from states seeking 

help in their assessment of Medicaid programs and their effectiveness 

in disbursing funds. In preparation for this demand, DNP developed 

its Medicaid Screening Service (MSS) which supports timely Medicaid 

eligibility checks. The first MSS analysis conducted for a state 

Analytics Success with State Partners in Fiscal Year 2022

PG. 5

partner, completed in August 2022, uncovered more than 1,400 active 

Medicaid participants that matched to a death data source, suggesting 

ineligibility. The results were used to ensure future payments disbursed 

on behalf of deceased participants were stopped. The success from this 

analysis along with positive feedback from the state partner has led to 

new partnerships with other states that will use DNP’s MSS in FY23. 

DNP made significant strides this past fiscal year as it continued to 

expand its partnerships with states. DNP looks to leverage its success 

in FY22 of finding a substantial number of suspected and confirmed 

improper payments by increasing its engagements with state customers 

in the coming years. If you are interested in learning more about how 

your program can benefit from a DNP Analytics project, contact 

Jon Ortiz at Jon.Ortiz@fiscal.treasury.gov.
In September of 2022, Sarah Stricevic, Director of the Payment Integrity 

Center of Excellence (PICOE) and Marshall Henry, Director of the 

DNP Business Center spoke at the International Webinar on Public 

Financial Accountability. The webinar was hosted by the Tribunal de 

Contas Da Unao (also referred to as the Brazilian Federal Accountability 

Office), Brazilian Court of Accounts. This office audits accounts of 

administrators and those responsible for federal funds or assets in 

accordance with the Brazilian Constitution.  

The modernization of the Brazilian public 

financial management, public expenditure 

compliance, prevention of improper 

payments and annual accounts assurance 

were some of the topics covered during 

the event. Marshall and Sarah offered the 

U.S. perspective of using data analytics to 

fight fraud and improper payments. After 

providing background on the Treasury and 

the Bureau of the Fiscal Service, the speakers 

walked through the number of payments 

dispersed and the number of improper 

payments estimated. 

In addition, Sarah and Marshall explained 

how merging PICOE and DNP into the 

Office of Payment Integrity (OPI) will 

further refine the customer experience. They 

OPI Directors Participate in International Webinar

PG. 6

spoke about how our tools and services as well as our access to crossgovernment data assist in preventing fraud and improper payments. 

They also gave a summary of data sharing agreements, their purpose, 

necessity and how they are executed. They presented the impact of 

PICOE and DNP Payment Integrity Services, including how our 

payment integrity tools have assisted specific agencies in preventing 

fraud and improper payments. Lastly, Marshall and Sarah shared new 

initiatives and an outlook toward the future of OPI activities.
The Office of Payment Integrity (OPI) hosted the Payment Integrity Best Practices Forum 

focusing on the oversight community. The Forum, entitled “Addressing Improper Payment 

Challenges in the Inspector General Community,” presented to the 130+ attendees lessons 

learned while using the tools and services of the DNP Business Center and the Payment 

Integrity Center of Excellence (PICOE) Investigative Support Group. The special guest 

speaker from the Small Business Administration (SBA) Office of Inspector General 

presented the advantages of working with OPI services during multiple audits of the SBA 

CARES Act programs.

The Small Business Administration Information Technology and Financial Management 

Group received a Council of the Inspectors General on Integrity and Efficiency (CIGIE) 

award in recognition of the team’s extraordinary collaborative efforts with DNP to identify 

that SBA issued $3.1 billion in potentially ineligible COVID-19 Economic Injury Disaster 

Loans (EIDL) to individuals. The team was composed of Jeffrey Brindle, Director; Karmel 

Smith, Senior Auditor; Samuel Bronson, Data Management Specialist; and Michelle Blank, 

Special Agent.

OPI Expands Its Role in the Oversight 

Community

Congratulations to SBA Office of 

Inspector General!

PG. 7

Introducing 

Jon Haehnel, 

New Outreach Specialist

Jon joined the DNP team this September as an 

Outreach Specialist. Prior to joining the Federal 

Reserve Bank DNP Outreach team, Jon supported 

the United States Attorney’s Office as a government 

contractor, where he assisted with Asset Recovery and 

Criminal Forfeiture matters in the Eastern District of 

Missouri and regularly interacted with government 

agencies. Jon had the opportunity to work alongside 

law enforcement and investigative agencies to help 

recovery criminal proceeds and assets, aiding in 

restitution for victims of crimes.

Jon has extensive experience in facilitating 

conversations with government partners at various 

levels and is excited to be providing support to agency 

programs to help eliminate improper payments. 

Jon holds a Bachelor of Arts degree in Religious 

Studies from Fontbonne University in St. Louis. He 

spends most of his time raising his two children, but 

maintains a plethora of 

hobbies including hiking, 

gardening, board games, 

traveling, and many 

others.

JON HAEHNEL

Outreach Specialist

DNP Business Center
PG. 8

DNP’s Impact to Improper Payments – FY2022

DNP’s Actions...

Led to Agency Feedback...

$2.9T

Potential

$11M

Improper Payments

Payments 

Screened

New Portal 

Users

New Portal 

Users

Total Projects 

Delivered

Standard Solution

Projects Delivered

Feedback Received

from Projects

1,074 +334 22 11 8

 * Includes PAM Portal payments, Analytics, Hybrid State Portal projects, OPM Portal customer feedback, and PAM Payments Portal customer feedback collected between October 1, 2021-September 30, 2022.

$16.3M

Fraud Prevented Using

Cross-Government Data

$60.5M

Prevented/Recovered 

Improper in DNP

$79.1M

Prevented in Admin Errors & Possible Fraud 

using an Account Verification Service

Fiscal Service’s Payment Integrity Services Impact – FY2022

The following services...

Led to our collective prevention efforts...

$155.9M

Total Prevented/Recovered*

Improper Payments

*In addition to the $35.5 billion returned to Agencies in FY 2022 as a result of the various post payment processes including returned U.S. Treasury checks (approximately $13.8 billion), ACH payments (approximately $13.8 billion), 

recovery related to deceased payees (approximately $645 million), etc., which is used as a source to identify potential fraud and improper payments.

$60.5M

Prevented/Recovered

Improper Payments*

Confirmed
PG. 9

FY2022 Key Achievements

ANALYTICS

• Launched three new standardized solutions to 

more rapidly help customers determine payment 

eligibility: Death Record Confidence Scoring Tool 

(DRC), Eligibility Tool (ET), and Medicaid Screening 

Service (MSS)

• Delivered eight recurring analyses to 2 agencies using the 

DRC, identifying up to $132.4M in suspected improper 

payments (pending customer confirmation)

• Performed recurring cross-government analyses with 1 

agency overlapping the Social Security Administration 

(SSA) and/or Office of Personnel Management (OPM) 

benefit payments, identifying $16.5M of confirmed 

improper payments

• Delivered results to 1 OIG regarding potential fraud 

networks and deceased claimants within the 1 state’s 

Unemployment Insurance (UI) benefit payments 

identifying up to $2.14B in suspected improper 

payments, pending customer confirmation

OUTREACH

• Onboarded multiple programs in 11 Offices of Inspectors General (OIG) to the 

DNP Portal to provide resources for audits, investigations, and data analytics

• Onboarded 6 new state programs and initiated 9 projects with state programs 

that identified $11M in potential and $3.5M in confirmed improper payments

• Onboarded 28 new programs with existing agency customers to the DNP 

Portal and facilitated 24 Portal additions to existing access, including bulk 

record files and data sources

• Engaged with multiple agencies for government-wide Best Practices events, 

covering the topics of UEI/API/Analytics, State Program Success with DNP’s 

Continuous Monitoring Functionality, and OIG. Held multiple targeted agency 

training events

• Generated 1,376 agency daily interactions

• Conducted 241 agency meetings

• Conducted 6 agency forums

• Created 84 DNP applications

• Presented at several conferences

• 2,939 Portal Users

CBAF & ANALYTICS PLATFORM UPDATES

• Successfully established system-to-system API connections with 2 agencies

• Supported 7 minor DNP Portal releases and 23 patch releases

• Integrated with MOVEit through the Fiscal Service File Transfer Team to 

optimize file and data source transmission to and from agency counterparts

PORTAL

• Implemented IRS Publication 78 (Tax Exempt Orgs) data 

source ingestion for Online Search, Batch Matching, and 

Continuous Monitoring

• Completed Unique Entity Identifier (UEI) transition and 

removed all references to DUNS number

• Integrated Electronic Verification of Vital Events Fact of 

Death (EVVE FOD) data source into Online Search via 

Application Programming Interfaces (APIs)
PG. 10

Government-wide Improper Payments Declined in FY2022

In FY 2022, the improper payment rate meaningfully declined from 

7.2% to 5.1%! The Do Not Pay team leveraged the working system 

established by OMB to provide a variety of data matching and data 

analytics services - and support agencies in their efforts to prevent and 

detect Improper Payments. 

OMB established “The Working System” for prepayment and pre-award 

review that includes DNP. The decrease reflects the ongoing work of our 

DNP team, OMB, and federal agencies to improve #paymentintegrity 

and implement the Payment Integrity Information Act of 2019.

Help us improve the Payment Integrity Journal by taking this short survey! 

We want to make sure this publication helps you achieve your goals in 

identifying, preventing, and reducing improper payments.

Click HERE.

Survey
 

Do Not Pay (DNP) Quick Reference Card

What tax-exempt eligibility data sources are 

available in DNP?

DNP has access to the Internal Revenue Service’s 

Tax Exempt Organization Search (TEOS) (formerly 

Select Check). You can check an organization's:

• Eligibility to receive tax-deductible charitable 

contributions

• Review information about the organization's 

tax-exempt status and filings.

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) (Form 990-N)

• Automatic Revocation of Exemption List (ARL)

See the following pages for more details on each 

data set.

What is Publication 78?

Lists of organizations that can receive taxdeductible 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 taxexempt status.

How does using this data source through DNP 

help my agency?

Using 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 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.

What is the process for utilizing DNP Analytics 

services for verifying non-profit status?

Contact your Agency Lead and they can help you get 

started with your project.

Important Links

Do Not Pay

DNP Website

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

FAQs

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

faqs.html

Tax Exempt Organization Search

Search for Tax Exempt Organizations | 

Internal Revenue Service (irs.gov)

Frequently Asked Questions
 

Do Not Pay (DNP) 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” (DBA) name?

An organization using a DBA name will not be listed in the 

database. Only the business name registered with the 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.

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 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 PUB 78 available in the 

DNP Portal?

PUB 78 database is available in Online Search, Batch 

Matching, Continuous Monitoring, and 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 Tax 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.
 

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)

Important Links

DNP Website

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

FAQs

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

Do Not Pay (DNP) Quick Reference Card

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

Form 990-N (e-Postcard) (Form 990-N) 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 

DNP Portal for agency searches in 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 990-N 

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

DNP Portal?

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

Batch Matching, Continuous Monitoring, and 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 Tax Identification Number used to identify a nonprofit entity.

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

Do Not Pay (DNP) 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 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 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 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 Tax 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 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.