IRS consolidates data on tax-exempt groups

The Internal Revenue Service will now provide publicly available information on tax-exempt organizations only through its TEOS search engine starting Dec. 31, 2021, and no longer through Amazon Web Services.

TEOS, short for Tax-Exempt Organization Search, provides information from tax-exempt groups like charities and other nonprofit organizations based on the Form 990 series of returns that they file, but the IRS redacts some of the data to exclude personally identifiable information that could lead to identity theft. Most states also rely on the Form 990 to do regulatory oversight of charities and to satisfy state income tax filing requirements for organizations that claim exemption from state income taxes.

The Form 990 series data set includes XML and individual PDF files of Form 990, Return of Organization Exempt from Income Tax; Form 990-EZ, Short Form Return of Organization Exempt from Income Tax; and Form 990-PF, Return of Private Foundation and related schedules. A tax-exempt organization is required to file an annual information return or notice with the IRS unless an exception applies. The annual information returns in the 990 series include Form 990, Form 990-EZ and Form 990-PF. Form 990-N (e-Postcard) is an annual notice.

Samuel Corum/Bloomberg

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