Are payments made to a tax-exempt organization reportable on a 1099-MISC or 1099-NEC form?

Payments to a tax-exempt organization including tax-exempt trusts (IRAs, HSAs, Archer MSAs, Coverdell ESAs, and ABLE (529A) accounts), the United States, a state, the District of Columbia, a U.S. possession, or a foreign government are not reportable on a 1099-MISC or 1099-NEC form.  A helpful IRS website, Tax Exempt Organization Search, helps users find information about a tax-exempt organization’s federal tax status and filings.  (https://www.irs.gov/charities-non-profits/tax-exempt-organization-search)

For additional information see the Instructions for Form 1099-MISC and 1099-NEC.

What is Tax Exempt Organization Search?

Tax Exempt Organization Search is a new online search tool on irs.gov that allows users to search for certain information about an exempt organization’s federal tax status and filings. Tax Exempt Organization Search replaces “EO Select Check,” and offers more information. Tax Exempt Organization Search also makes it easier to search for information about organizations and is mobile-friendly.

Click here to go to the Tax Exempt Organization Search

What can I use Tax Exempt Organization Search for?

Tax Exempt Organization Search is an on-line search tool that allows users to select a tax-exempt organization and check certain information about its federal tax status and filings. It allows users to check whether an organization:

    • Is eligible to receive tax-deductible charitable contributions
    • Has filed a Form 990-N (e-Postcard) annual electronic notice
    • Has had its tax-exempt status automatically revoked because it has not filed its required Form 990-series return for three consecutive years.

In addition to searching for a particular organization, users are able to download a complete list of each of the three types of organizations described in the bullets above.

In addition, users can view images of:

    • Forms 990, 990-EZ, 990-PF, and 990-T (for 501(c)(3) organizations only) filed in January 2018 and later.
    • Favorable determination letters issued by IRS when an organization applies for and meets the requirements for tax-exempt status. (Letters issued January 1, 2014 and later.)

Click here to visit the Tax Exempt Organization Search

How do I use Tax Exempt Organization Search?

On the Tax-Exempt Organizations Search home page, click on the drop-down menu under “Select Database” and choose:

    • “Search All”
    • “Pub 78 Data”
    • “Auto-revocation List”
    • “Determination Letters”
    • “Form 990-N (e-Postcard) or
    • Copies of Returns (990, 990-EZ, 990-PF, 990-T)

Then click “Search.” The search results are sortable by name, EIN, state, and country. Tax Exempt Organization Search users may also download the entire lists of organizations eligible to receive deductible contributions, auto-revoked organizations, and e-Postcard filers.

How often is the information on Tax Exempt Organization Search updated?

The information on Tax Exempt Organization Search is updated as follows:

    • Organizations eligible to receive tax-deductible charitable contributions updated monthly
    • Organizations that submitted Forms 990-N (e-Postcard) updated weekly
    • Organizations whose exempt status has been automatically revoked updated weekly
    • Copies of Returns (Forms 990, 990-EZ, 990-PF, 990-T) updated monthly
    • Favorable determination letters updated regularly

Click here to visit the Tax Exempt Organization Search.