How do charities qualify for the SGO database?
To be included in the SGO database, an organization must meet each of these requirements:
- File with the IRS and obtain nonprofit (exempt from taxes) status and be included in the IRS list of such organizations.
- Be based in the U.S.
- Be required to make the public disclosures called for by filing IRS Form 990 or Form 990-EZ (this excludes private foundations and those whose latest IRS filings show annual revenues less than $50,000).
- Be exempt as an IRC §501(c)(3) organization (educational, charitable, scientific, literary, religious, testing for public safety, fostering amateur sports competition, prevention of cruelty to children or animals).
- Be able to receive donations that are deductible as charitable contributions.
- Have filed Form 990 or Form 990-EZ with data more recent than 2008.
Almost 300,000 charities qualify
Our starting place for finding charities for the SGO database is the public IRS Master File. It is a cumulative list of all organizations that the IRS has determined to be nonprofit (and exempt from taxes). The IRS regularly adds and removes organizations from the list.
After applying the requirements, 278,010 charities qualify (see the following table). Find any of them through our Find a Charity search engine.
| Number | % of Total | Organizations* |
| 1,583,536 | 100.0% | All in IRS database |
| 1,582,303 | 99.9% | With U.S. addresses |
| 451,490 | 28.6% | Required to file Form 990 or 990-EZ |
| 321,047 | 20.3% | IRC §501(c)(3) exempt charities |
| 317,174 | 20.1% | To which donations deductible as charitable contributions |
| 278,010 | 17.6% | Returns provide data more recent than 2008 |
* Data based on IRS Master File data reported December 7, 2011.
Think your group met the listing requirements but isn’t included among the 278,010? Let us know in the “Leave a Reply” section below — be sure to provide your group’s federal employer identification number (EIN).
Gold Country Chaplaincy is a religious non-profit, 501(c)(3) and seems to fit your criteria but is not listed. EIN is 27-0638471.
Thanks!
Thank you for your comment. We’ve checked the underlying data and the Chaplaincy is not included in the SGO database because its most recent filing (a 2009 Form 990-EZ) shows annual revenues of $22,531 — which is below the “required to make public disclosures” level. See listing requirement #3 above.
I volunteered to help with a local PGA golf tournement this past year (2011). Since the PGA Tour and tournament funds are given to charities, will my time, travel and expenses be tax deductible?
Thank you.
Walter -
Take a look at our page on what volunteers can deduct.
It will tell you you won’t be able to deduct the value of your time. Your travel expenses might qualify.