Publication of the Determination
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The IRS publishes lists of:
Revoked IRC 501(c)(3) organizations in the Internal Revenue Bulletin
IRC 501(c)(3) organizations that lost their public charity status and have become private foundations.
The public can:
Search an organization's exemption or foundation status via Tax Exempt Organization Search.
Inspect a redacted copy of a FADL at the IRS Electronic Reading Room.
Get a plain-English answer with a citation back to this text.
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