Interpret Charity Check data fields
Charity Check API contains over 40 fields to help validate an organization's charitable status. This guide provides a potential list of values for select fields, so you can build out your validation, exception handling, and business rules appropriately.
For a complete Charity Check API specification, including all fields and basic descriptions, see the APIs Docs for Charity Check API.
More information about California data fields in Charity Check can be found in the State-level Charity Check user guide.
Filing Requirement Code
This indicates the primary return(s) the organization is required to file.
Potential Values:
| Filing Requirement Code | Filing Requirement Code Description* |
|---|---|
| 000 | This organization is not required to file an annual return with the IRS. |
| 001 | This organization is required to file an IRS Form 990-PF. |
| 010 | This organization is required to file an IRS Form 990 or 990-EZ. |
| 011 | This organization is required to file an IRS Form 990-PF. |
| 020 | This organization is required to file an IRS Form 990-N. |
| 021 | This organization is required to file an IRS Form 990-N. |
| 030 | This organization is required to file a group return with the IRS. |
| 031 | This organization is required to file an IRS Form 990-PF group return. |
| 040 | This organization is required to file an IRS Form 990-BL, return for Black Lung Trusts. |
| 060 | This organization is not required to file an annual return with the IRS because it is a church. |
| 061 | This organization is not required to file an annual return with the IRS because it is a church. |
| 070 | This organization is not required to file an annual return with the IRS because it is a government 501 c (1). |
| 130 | This organization is not required to file an annual return with the IRS because it is a religious organization. |
| 140 | This organization is not required to file an annual return with the IRS because it is an arm of a state or local government. |
| 141 | This organization is not required to file an annual return with the IRS because it is an arm of a state or local government. |
*Note: Filing Requirement Code Descriptions are provided for interpretation purposes and are not included in the API field output.
Pub78 Church Message
A message indicating that although the organization is not on the Pub78, their filing requirement code shows that they are a religious organization and are therefore not required to appear on the Pub78 to establish their status.
Potential Values:
-
Null
-
"This organization is a church or religious organization. Churches and religious organizations qualify for exemption from federal income tax under IRC Section 501(c)(3) and are generally eligible to receive tax-deductible contributions."
Pub78 Indicator
Indicator for understanding an organization’s Publication 78 data. Subordinate organizations in group exemptions inherit the Pub78 status of the parent organization.
Potential Values:
| Pub78 Indicator | Pub78 Indicator Description* |
|---|---|
| 0 | Organization data provided from Pub 78 quarterly update. |
| 2 | Organization is subordinate with inherited data from central organization. |
*Note: Pub78 Indicator Descriptions are provided for interpretation purposes and are not included in the API field output.
Organization Types Section Overview
The following table describes the possible values of the deductibility_status_description, organization_type, and deductibility_limitation fields, all found within the organization_types array.
| Deductibility Status Description | Organization Type | Deductibility Limitation |
|---|---|---|
| EO | An organization described in section 170(c) of the Internal Revenue Code other than a public charity or a private foundation (deductibility limitation dependent on various factors). | Depends on various factors |
| FED | An organization to which contributions are deductible if made for the use of a federal governmental unit (50% deductibility limitation). | 50% |
| FORGN | A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions (deductibility limitation dependent on various factors). | Depends on various factors |
| GROUP | Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed (deductibility limitation dependent on various factors). | Depends on various factors |
| LODGE | A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes (30% deductibility limitation). | 30% |
| PC | A public charity (50% deductibility limitation). | 50% |
| PF | A private foundation (30% deductibility limitation, generally). | 30% (generally) |
| POF | A private operating foundation (50% deductibility limitation). | 50% |
| SO | A type 1, type 2 or functionally integrated type 3 supporting organization (50% deductibility limitation). | 50% |
| SONFI | A non-functionally integrated type 3 supporting organization (50% deductibility limitation). | 50% |
| SOUNK | A supporting organization, unspecified type (50% deductibility limitation). | 50% |
| UNKWN | A charitable organization whose public charity status has not been determined (deductibility limitation dependent on various factors). | Depends on various factors |
BMF Church Message
A message indicating that although the organization is not on the IRS BMF, their filing requirement code shows that they are a church or religious organization and are therefore not required to appear on the IRS BMF to establish their status.
Potential Values:
- Null
- "Churches that meet the requirements of IRC Section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS."
BMF Subsection Section Overview
The following table describes the two fields that relate to the BMF subsection of an organization. Note that not all BMF subsections have descriptions available from the IRS. For more information, please visit IRS subsection codes.
Fields:
- BMF Subsection
- BMF Subsection Description
| BMF Subsection | BMF Subsection Description |
|---|---|
| 00 | |
| 01 | 501(c)(1) Government Instrumentality |
| 02 | 501(c)(2) Title Holding Corporation |
| 03 | 501(c)(3) Private Nonoperating Foundation |
| 03 | 501(c)(3) Private Nonoperating Foundation (This organization has notified the IRS of its intention to convert to a public charity, and the IRS has ruled that grantors and contributors may consider it a public charity for the purpose of making contributions to the organization.) |
| 03 | 501(c)(3) Private Operating Foundation |
| 03 | 501(c)(3) Private Operating Foundation (This organization has notified the IRS of its intention to convert to a public charity, and the IRS has ruled that grantors and contributors may consider it a public charity for the purpose of making contributions to the organization.) |
| 03 | 501(c)(3) Public Charity |
| 04 | 501(c)(4) Civic Leagues and Social Welfare Organizations |
| 05 | 501(c)(5) Labor, Agricultural and Horticultural Organizations |
| 06 | 501(c)(6) Business Leagues, etc. |
| 07 | 501(c)(7) Social and Recreation Clubs |
| 08 | 501(c)(8) Fraternal Beneficiary Societies |
| 09 | 501(c)(9) Employees Associations |
| 10 | 501(c)(10) Domestic Fraternal Societies |
| 11 | 501(c)(11) Teachers' Retirement Fund Associations |
| 12 | 501(c)(12) Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Co |
| 13 | 501(c)(13) Cemetery Companies |
| 14 | 501(c)(14) Credit Unions and Other Mutual Financial Organizations |
| 15 | 501(c)(15) Mutual Insurance Company other than Life or Marine |
| 16 | 501(c)(16) Corporations Financing Crop Operations |
| 17 | 501(c)(17) Supplemental Unemployment Compensations Trust or Plan |
| 18 | 501(c)(18) Employee Funded Pension Trust formed prior to June 1959 |
| 19 | 501(c)(19) Post or Organizations of War Veterans |
| 20 | 501(c)(20) Group Legal Services Plan Organization |
| 21 | 501(c)(21) Black Lung Benefit Trusts |
| 23 | 501(c)(23) Veterans Association formed prior to 1880 |
| 25 | 501(c)(25) Title Holding Corporations for Multiple Organizations (Pensions, etc.) |
| 26 | 501(c)(26) State Sponsored High Risk Health Insurance Organization |
| 27 | 501(c)(27) State Sponsored Workers Compensation Reinsurances |
| 29 | 501(c)(29) ACA 1322 Qualified Nonprofit Health Insurance Issuers |
| 40 | 501(d) Apostolic and Religious Organizations |
| 50 | 501(e) Cooperative Hospital Service Organizations |
| 71 | 501(n) Charitable Risk Pools |
| 81 | |
| 82 | |
| 91 | 4947(a)(1) Non-exempt charitable trust (Public Charity) |
| 92 | 4947(a)(1) Non-Exempt Charitable Trusts - Private Foundations |
Subsection Description
Subsection code description as it relates to the subsection code that appears in the Business Master File. This code identifies the type of tax-exempt organization. This is often used to determine if contributions to the organization are tax-deductible.
| Subsection description |
|---|
| 501(c)(1) Government Instrumentality |
| 501(c)(2) Title Holding Corporation |
| 501(c)(3) Private Nonoperating Foundation |
| 501(c)(3) Private Nonoperating Foundation (This organization has notified the IRS of its intention to convert to a public charity, and the IRS has ruled that grantors and contributors may consider it a public charity for the purpose of making contributions to the organization.) |
| 501(c)(3) Private Operating Foundation |
| 501(c)(3) Private Operating Foundation (This organization has notified the IRS of its intention to convert to a public charity, and the IRS has ruled that grantors and contributors may consider it a public charity for the purpose of making contributions to the organization.) |
| 501(c)(3) Public Charity |
| 501(c)(4) Civic Leagues and Social Welfare Organizations |
| 501(c)(5) Labor, Agricultural and Horticultural Organizations |
| 501(c)(6) Business Leagues, etc. |
| 501(c)(7) Social and Recreation Clubs |
| 501(c)(8) Fraternal Beneficiary Societies |
| 501(c)(9) Employees Associations |
| 501(c)(10) Domestic Fraternal Societies |
| 501(c)(11) Teachers' Retirement Fund Associations |
| 501(c)(12) Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Co |
| 501(c)(13) Cemetery Companies |
| 501(c)(14) Credit Unions and Other Mutual Financial Organizations |
| 501(c)(15) Mutual Insurance Company other than Life or Marine |
| 501(c)(16) Corporations Financing Crop Operations |
| 501(c)(17) Supplemental Unemployment Compensations Trust or Plan |
| 501(c)(18) Employee Funded Pension Trust formed prior to June 1959 |
| 501(c)(19) Post or Organizations of War Veterans |
| 501(c)(20) Group Legal Services Plan Organization |
| 501(c)(21) Black Lung Benefit Trusts |
| 501(c)(23) Veterans Association formed prior to 1880 |
| 501(c)(25) Title Holding Corporations for Multiple Organizations (Pensions, etc.) |
| 501(c)(26) State Sponsored High Risk Health Insurance Organization |
| 501(c)(27) State Sponsored Workers Compensation Reinsurances |
| 501(c)(29) ACA 1322 Qualified Nonprofit Health Insurance Issuers |
| 501(d) Apostolic and Religious Organizations |
| 501(e) Cooperative Hospital Service Organizations |
| 501(n) Charitable Risk Pools |
| 4947(a)(1) Non-exempt charitable trust (Public Charity) |
| 4947(a)(1) Non-Exempt Charitable Trusts - Private Foundations |
Foundation Code
The following table describes the possible values of the two fields that relate to the Foundation Code.
Fields:
- Foundation Code
- Foundation Code Description
| Foundation Code | Foundation Code Description |
|---|---|
| 00 | All organizations except 501(c)(3) |
| 02 | Private operating foundation exempt from paying excise taxes or investment income |
| 03 | Private Operating foundation (other) |
| 04 | Private nonoperating foundation |
| 09 | Suspense |
| 10 | Church |
| 11 | School |
| 12 | Hospital or medical research organization |
| 13 | Organization which operates for benefit of college or university and is owned or operated by a governmental unit. |
| 14 | Governmental unit |
| 15 | Organization which receives a substantial part of its support from a governmental unit or the general public |
| 16 | Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes. |
| 17 | Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above. |
| 18 | Organization organized and operated to test for public safety. |
| 21 | 509(a)(3) Type I |
| 22 | 509(a)(3) Type II |
| 23 | 509(a)(3) Type III Functionally Integrated |
| 24 | 509(a)(3) Type III Not Functionally Integrated |
Foundation Type Code Section Overview
The following table describes the possible values of the two fields that relate to the Foundation Type Code.
Fields:
- Foundation Type Code
- Foundation Type Code Description
| Foundation Type Code | Foundation Type Code Description |
|---|---|
| EOF | Exempt operating foundation (section 4940(d)) |
| NC | Non-charity (not 501(c)(3)) |
| Not Available | Code cannot be determined due to insufficient data. |
| PC | Public charity described in section 509(a)(1) or (2) |
| PF | Private non-operating foundation (section 509(a)) |
| POF | Private operating foundation (section 4942(j)(3)) other than an EOF |
| SO I | Type I supporting organization (sections 509(a)(3) and 509(a)(3)(B)(i)) other than an SO-DP |
| SO II | Type II supporting organization (sections 509(a)(3) and 509(a)(3)(B)(ii)) other than an SO-DP |
| SO III FI | Functionally integrated type III supporting organization (sections 509(a)(3), 509(a)(3)(B)(iii), and 4943(f) (5)(B)) other than an SO-DP |
| SO III NFI | Non-functionally integrated type III supporting organization (sections 509(a)(3), 509(a)(3)(B)(iii), and 4943(f) (5)(B)) |
| TPS | Testing for public safety organization (section 509(a)(4)) |
Exempt Status Code
The EO Status Code defines the type of exemption held by the organization.
Potential Values:
| Exempt Status Code | Exempt Status Code Description* |
|---|---|
| 01 | Unconditional Exemption |
| 02 | Conditional Exemption |
| 12 | Trust described in section 4947(a)(2) of the IR Code |
| 25 | Organization terminating its private foundation status under section 507(b)(1)(B) of the Code |
*Note: Exempt Status Code Descriptions are provided for interpretation purposes and are not included in the API field output.
OFAC Status
Indicates whether this organization has been listed by OFAC on the Specially Designated National (SDN) List, also known as the “Terrorist Watch List.”
Potential Values:
- This organization was not included in the Office of Foreign Assets Control Specially Designated Nationals(SDN) list.
- This organization's tax exemption has been suspended under Internal Revenue Code Section 501(p). Contributions to this organization during its 501(p) suspension are not deductible. This organization has been designated by the U.S. Treasury Department's Office of Foreign Assets Control as supporting or engaging in terrorist activity. All financial transactions with this organization by residents of the United States, or within the borders of the United States, are prohibited. Learn more at https://www.treasury.gov/resource-center/sanctions/Pages/default.aspx
Revocation Code
Indicates the automatic revocation code provided by the IRS in the Automatic Revocation of Exemption File.
Most tax-exempt organizations other than churches and certain church-related organizations are required to file an annual information return or notice with the IRS. Organizations that do not file for three consecutive years automatically lose their tax-exempt status. An automatic revocation is effective on the original filing due date of the third annual return or notice.
Potential Values:
| Revocation Code | Revocation Code Description* |
|---|---|
| Indicates no revocation code for the organization. | |
| F | Failure to File |
| R | Reinstated |
*Note: Revocation Code Descriptions are provided for interpretation purposes and are not included in the API field output.
Foundation 509A Status
Non-private foundation status.
Potential Values:
| Foundation 509A Status |
|---|
| Only applies to 501(c)(3) public charities |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(i) |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(ii) |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(iii) |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(iv) |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(v) |
| Section 509(a)(1) organization as referred to in Section 170(b)(1)(A)(vi) |
| Section 509(a)(2) organization |
| Section 509(a)(3) organization |
| Section 509(a)(3) Type I organization |
| Section 509(a)(3) Type II organization |
| Section 509(a)(3) Type III Functionally Integrated organization |
| Section 509(a)(3) Type III Not Functionally Integrated organization |
| Section 509(a)(4) organization |
Updated 9 months ago