The Internal Revenue Service (IRS) recently unveiled the Exempt Organizations Select Check online tool (Select Check). Select Check is a consolidation of three different search sites which allows users to search an exempt organization and determine information regarding its exempt status and filings. Select Check provides three types of data:
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Organizations that are eligible to receive tax-deductible charitable contributions (from Publication 78 data)
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Organizations that have had their tax-exempt status automatically revoked because they have not filed Form 990 series returns or notices annually as required for three consecutive years (from the Auto-Revocation List)
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Organizations that have filed a Form 990-N annual electronic notice (e-Postcard)
Select Check not only allows users to search for information regarding a specific organization, but also to download a complete list of all organizations meeting the three types of criteria. The IRS has indicated that the Publication 78 data and the Auto-Revocation List data in Select Check will be updated monthly, on the third Monday of each month. The Form 990-N (e-Postcard) data will be updated weekly in Select Check. The Select Check tool can be found on the IRS website at www.irs.gov.