Eligible Donees Generally Not Listed in Publication 78
Some entities eligible to receive tax deductible charitable contributions may not be listed in Publication 78.
Churches and certain affiliated organizations
Publication 78 is based on information received in applications seeking recognition of exemption under Internal Revenue Code section 501(c)(3). Churches, their integrated auxiliaries, conventions or associations of churches, and public charities whose annual gross receipts are normally not more than $5,000 may be treated as tax-exempt without filing an application. Also, many churches are included in group exemptions (see below) Thus, they may not be listed in Publication 78.
Group exemption subordinate organizations
Subordinate units that are included in group exemption letters are not listed separately. However, the listing for the central organization indicates that contributions to subordinate units covered by the group exemption are also deductible. For more information about group exemption requirements and procedures, see Publication 4573, Group Exemptions.
Governmental units (including Indian tribal governments)
Contributions to an organization described in section 170(c)(1) for exclusively public purposes will be allowed regardless of whether the organization has received a letter confirming its status. Section 170(c)(1) describes states, possessions of the United States, political subdivisions of the foregoing, the United States, and the District of Columbia.
Indian tribal governments are treated as states for purposes of deductibility of contributions under section 170(c)(1) of the Code, pursuant to section 7871(a)(1)(A). Revenue Procedure 2002-64 contains a list of Indian tribal governments recognized by the Internal Revenue Service as tribal governments for purposes of section 7871. A subdivision of an Indian tribal government may be treated as a political subdivision of a state for these purposes if the Service has determined that the entity qualifies as a political subdivision of an Indian tribal government under section 7871(d). Revenue Procedure 84-36 lists subdivisions of Indian tribal governments that are treated as political subdivisions of states.
Organizations not filing annual returns
Organizations that are required to file annual returns , but have not done so for two years (extensions of time to file considered) before the last update to the Publication 78 data, may not be included in this listing. Excluding an organization from Publication 78 on this basis does not terminate its exempt status, however.
Page Last Reviewed or Updated: January 07, 2009