Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986, is a list of organizations eligible to receive tax-deductible charitable contributions. You may consult the paper version of this Publication, which is available for sale from the Government Printing Office or available for viewing at many public libraries. This online version is offered to help you conduct a more efficient search of these organizations. Please note that some organizations eligible to receive tax-deductible contributions may not be listed in this publication. In addition to the paper and online versions of Publication 78, you may verify an organization's tax-exempt status and eligibility to receive tax-deductible charitable contributions by requesting to see an organization's IRS letter recognizing it as tax-exempt or directly calling the IRS (toll-free) at 1-877-829-5500.
You may generally take charitable contribution deductions up to 50% of your adjusted gross income, but 20% and 30% limitations apply in some cases. (These limitations are explained in the Publication 78 help file). Publication 78 uses a coding system to identify these limitations. Publication 526, Charitable Contributions contains more detailed information about the deductibility of contributions.
Most Recent Data Update: December 31, 2004
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Suspension of Exemption and Disallowance of Tax Deduction
Under section 501(p) of the Internal Revenue Code, no deduction is allowed under any provision of the Code for any contribution to an organization during any period in which the organization’s tax exemption is suspended under section 501(p). No deduction is allowed under any provision of the Code for contributions made to the following organizations during the suspension period:
Al Haramain Islamic Foundation, Inc.
Benevolence International Foundation, Inc.
Palos Hills, Illinois
Global Relief Foundation, Inc.
Holy Land Foundation for Relief and Development
Islamic African Relief Agency – USA
a/k/a Islamic American Relief Agency – USA
Rabbi Meir Kahana Memorial Fund
Cedarhurst, New York
The online version of Publication 78, Cumulative List of Organizations, is produced from computer records and is subject to certain limitations, particularly in the format and arrangement of the entries.
Organizations are listed only under the legal name (or recognized abbreviation such as 'VFW') currently listed with the Internal Revenue Service. Following the name is the address (city and state) used by the organization. No separate listings of 'common' or 'popular' names of organizations are included. However, some exceptions to the general rule may appear.
Subordinate units that are included in group exemption letters are not listed separately. However, the listing for the central organization indicates that contributions to subordinate units covered by the group exemption are also deductible.
If the organization's name does not include the name of an individual, it will be in strict alphabetical sequence of the name, exclusive of an introductory 'The'.
If the organization's name includes the name of an individual, it will generally be listed alphabetically according to the surname of the individual. For example, "The John Smith Foundation" will be listed under 'S' as "Smith Foundation, The John". However, some exceptions to this general rule may appear. If you are unable to find an organization listed under the surname of an individual, you should see if it is listed under the given name of the individual. Names with ampersands are alphabetized without considering the ampersand. For example, "The Brown & White Foundation" would be alphabetized "Brown W . . .". Organizations whose names begin with numbers, such as 400 Club, will come at the end of the list after the 'Z's.' These are in sequence by the first digit of the number.
If questions about the deductibility codes and/or other information arise after you've found your organization in our database, please see the Pub 78 help page.
The electronic version of Publication 78, Cumulative List of Organizations, is also available for download. This publication lists the names of organizations eligible to receive tax deductible contributions, as well as the percentage of the contribution that is deductible.
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For general information on charitable contributions, see Publication 526. For information about the substantiation and disclosure requirements for charitable contributions, see Publication 1771.