What the Index covers
The Index covers the 501(c)(3) organizations the IRS classes as publicly supported charities, in the 50 states and the District of Columbia: 1,165,953 organizations in the IRS file of October 13, 2026. On these pages, “public charity” means an organization with one of those two IRS classifications, foundation codes 15 and 16.
Churches, schools, hospitals and supporting organizations are classed separately by the IRS and are not included. Neither are private foundations, Puerto Rico or the territories.
Every organization in scope has a profile, whatever its size. An organization that leaves the IRS file keeps its page, marked as no longer on the file.
Where the data comes from
Everything on a profile that the organization did not write itself comes from four public IRS files, read each month. Nothing comes from a commercial data provider.
| IRS file | What the Index takes from it | Posted |
|---|---|---|
| The list of exempt organizations | Name, city and state, classification, focus code, fiscal year end, the period and figures of the latest return, and the return each organization must file. | About once a month |
| The index of electronically filed returns | The IRS record date of each return, and returns the monthly list does not show yet. | About once a month |
| The list of organizations eligible to receive tax deductible contributions | Whether an organization is listed, and under which code. | About once a month |
| The automatic revocation list | Revocations for not filing three years in a row, and reinstatements. | About once a month |
How the dates are worked out
A Form 990 series return is due on the 15th day of the fifth month after the fiscal year ends. When that day falls on a weekend or a legal holiday, the deadline moves to the next business day, and a profile says why. Form 8868 gives an automatic extension of six months. Form 990-N has no extension.
The IRS file shows the period of the latest return it holds for each organization. A return due after that period is listed as “not yet on the IRS file”. That is not a statement that it is late: the file runs months behind, and extensions are not public.
For returns filed electronically, the IRS index gives each return a record date. It is the date in the IRS’s own record of the return and is not a legal filing date. A profile shows it only for fiscal years that ended in July 2021 or later.
Exempt status is revoked automatically after three consecutive years without a required return. A profile counts the returns not yet on the file and reads nothing into a record that looks out of date.
The state line is worked out from the state’s own registration rule, listed on the state registration rules page.
How peers are chosen
A peer group is every public charity with the same focus group, the same state and the same size class, with a return no more than 33 months old. The size classes are revenue of $50,000 to $500,000, $500,000 to $5 million, and over $5 million.
A group needs ten organizations. When a state has fewer, the group is national. When the nation has fewer, there is no ranking. Organizations with revenue under $50,000 mostly file Form 990-N, which carries no figures, and have no peer group.
What is never published
City and state only. No street address appears on any page, because for many small organizations the address on file is a home. The name of a person the IRS file lists in care of an organization is never read or shown.
Readiness
No public file can score readiness. The five pillars are scored only by the organization itself, with the Alleviate Readiness Assessment, and appear on a profile only when the organization chooses to publish them.
The assessment is a self assessment. It is not a rating, an audit or a measure of eligibility for funding.
Corrections
The Index shows what the IRS files say. An organization that claims its profile can correct its name, its city and its focus as shown here, and add its mission and programs. To change the IRS record itself, the organization reports the change to the IRS.
What a profile is not
A profile is a display of public records. It is not a determination of an organization’s tax status and is not legal or tax advice. To rely on an organization’s status, use the IRS Tax Exempt Organization Search. A state rule shown here is a summary of the regulator’s own guidance on the day it was read, not the law itself: before relying on a state date, check the regulator’s page, which every rule links to.
Credits
Focus names follow the National Taxonomy of Exempt Entities, with category names from the National Center for Charitable Statistics at the Urban Institute. City names use GeoNames data, licensed under CC BY 4.0.