Search Tips

Search Criteria Tips

The online version of Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code, is produced from computer records and is subject to certain limitations, particularly in the format and arrangement of the entries.

Organizations are listed only under the legal name (or recognized abbreviation such as VFW) currently listed with the Internal Revenue Service. Following the name is the address (city and state) used by the organization. No separate listings of common or popular names of organizations are included. Some exceptions to the general rule may appear, however.

If the organization's name does not include the name of an individual, it will be in strict alphabetical sequence of the name, exclusive of an introductory The.

If the organization's name includes the name of an individual, it will generally be listed alphabetically according to the surname of the individual. For example, The John Smith Foundation will be listed under S as Smith Foundation, The John. Some exceptions to this general rule may appear, however. If you cannot find an organization listed under the surname of an individual, you should see if it is listed under the individual's given name. Names with ampersands are alphabetized without considering the ampersand. For example, The Brown & White Foundation would be alphabetized Brown W . . .". Organizations whose names begin with numbers, such as 400 Club, come at the end of the list after the Z's. These are in sequence by the first digit of the number.

Tips on Selecting Search Terms

Includes: The organization name includes the terms entered in the search field. For example, a search for the term com would return organizations with Communication or Income in their names.

Starts With: The organization name starts with the terms entered in the search field. For example, a search for the term Found would return organizations that begin with that term, such as Foundation for America and Foundations in Virginia.

Search Logic Tips

At least one of the words: Search for organizations that contain the terms A or B. With this connector chosen, a search for Foundation Community returns organization names containing Foundation or Community.

All of the words: Search for organizations that contain the terms A and B. With this connector chosen, a search for Foundation Community returns organization names containing both Foundation and Community.

Effective Searching Tips

1. Often the most effective search is one employing the starts with criterion, combined with the City and State.
2. Avoid common words such as the or Foundation, especially when using At least one of the words and Includes search logic.
3. If conducting a series of searches in succession, clear your search results before starting a new search.