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Exempt Organization Master List

Tax Analysts' Exempt Organization Master List (EOML) provides information on all exempt organizations -- not just section 501(c)(3) organizations -- required to file with the IRS applications for recognition of exemption (Forms 1023 or 1024) and annual information returns (Forms 990 or 990-PF). Note that churches and other places of worship are not required to file exemption applications with the IRS.

Organizations that are required to file annual information returns, but have not done so for two years prior to the extraction date of the data included in this edition of the EOML, might not be included in this listing. However, the exclusion of an organization from the EOML for this reason does not indicate that the IRS has terminated the organization's exempt status.

Other sources of information on exempt organizations, such as IRS Publication 78, Cumulative List of Organizations, or private organizations' Web sites, like GuideStar.com, merely address section 501(c)(3) organizations and are probably most useful for potential donors who want information on charitable organizations to which they are considering donating. The EOML serves broader purposes, and should prove helpful to charities that want information on grantmaking foundations, for example.

The Exempt Organization Master List was last updated from IRS data released on August 14, 2017.