Interpret Charity Check data fields

Charity Check API contains over 40 fields to help validate an organization's charitable status. In this guide, we will provide a potential list of values for select advanced 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.

Filing Required Code

This indicates the primary return(s) the organization is required to file.

Potential Values:

Filing Required Code Filing Required 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 Required 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* 
Organization data provided from Pub 78 quarterly update. 
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 visitIRS 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.

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 Type Code Section Overview

The following table describes the possible values of the two fields that relate to the Foundation 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.  
Failure to File 
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:

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 

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