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IRS EO Search Page Updates Curtailed in Response to Pandemic

Posted on Apr. 15, 2020

Taxpayers using the IRS website to obtain information about a particular tax-exempt organization may have to wait longer than usual because of the coronavirus.

The IRS announced April 14 that some updates to Tax Exempt Organization Search (TEOS) have been suspended until further notice. The suspension is part of a wider effort to protect the public and IRS employees during the pandemic and to comply with local health department orders, the agency explained in Exempt Organization Update, an IRS electronic newsletter.

TEOS helps taxpayers obtain information about an EO’s federal tax status and filings. Users can find out which organizations may receive tax-deductible charitable donations and the identities of groups that have lost their exemptions automatically for not filing information returns for three straight years.

TEOS also provides IRS determination letters dating back to 2014 and Form 990 series returns, and it lists organizations that have filed a Form 990-N (e-Postcard).

Exempt Organization Update urged organizations seeking section 501(c)(3) status to use the electronic Form 1023 exemption application or, if they’re eligible, Form 1023-EZ.

Filing Extensions for EOs

The newsletter pointed out that recently announced filing extensions for some taxpayers have been expanded to cover additional returns and tax payments, including many forms and payments made by EOs.

Those include Form 990 series returns or notices; Form 990-T (unrelated business income); forms 8871, 8872, and 1120-POL (political organizations); Form 5227 (split-interest trusts); Form 4720 (excise taxes); and Form 8976 (notice of intent to operate under section 501(c)(4)).

Other Resources

The newsletter encouraged taxpayers to visit the charities and nonprofits page on IRS.gov for information about EOs. Rev. Proc. 2018-32, 2018-23 IRB 739, has additional information for grantors and contributors on deductibility and reliance issues, the IRS said.

IRS.gov/coronavirus has information on relief for EOs provided by the Families First Coronavirus Response Act (P.L. 116-127) and the Coronavirus Aid, Relief, and Economic Security Act (P.L. 116-136), the newsletter noted.

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