Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 57

The IRS announced, on May 1, 2018, its change of the name Exempt Organizations Select Check to Tax Exempt Organization Search (TEOS). The three databases on Select Check—the listing of entities eligible to receive deductible charitable contributions, the list of entities that have had their exemption automatically revoked for failure to file returns or notices,⁵⁹¹ and the information reported in e-postcards (Form 990-N)⁵⁹²—are retained in TEOS.⁵⁹³

TEOS also includes images of Form 990 series returns filed by tax-exempt organizations on or after January 1, 2018 (to the extent this information is available to the public), and images of favorable determination letters issued by the IRS recognizing exemption on or after January 1, 2014.⁵⁹⁴

Another of these databases is the IRS electronic Business Master File (EO BMF), which is an extract of certain information concerning most categories of tax-exempt organizations. Among the data fields provided by the EO BMF Extract are indications as to whether a charitable entity is a public charity or private foundation and the various types of supporting organizations. This database is generally updated monthly.⁵⁹⁵