Publication 78 and the BMF
Deductibility
A section 501(c)(3) organization is recognized for charitable, religious, educational, scientific, literary, or similar purposes. When it is also eligible to receive tax-deductible charitable contributions, the IRS lists the legal name in Publication 78. Those are related facts, not the same file. Some organizations, including churches that never applied, can be exempt without appearing in every extract.
A section 501(c)(4) organization is a civic league or social-welfare organization, or a local association of employees. Contributions to it are generally not deductible as charitable contributions. The Business Master File uses its own deductibility code: 1 when contributions are deductible, 2 when they are not, and 4 when a treaty makes them deductible for a foreign organization. Publication 78 uses a separate code list (PC, PF, and the others below) for organizations eligible to receive deductible contributions.
This site does not decide whether a gift is deductible. Confirm the organization in IRS Tax Exempt Organization Search before granting or claiming a deduction. Code descriptions follow the IRS Publication 78 data dictionary and the EO BMF information sheet; the limitation percentages on the IRS code page are not repeated here.
Publication 78 codes on this file
1,428,501 rows in the current file.
| Group | Organizations |
|---|---|
| Public charity | 1,255,081 |
| Private foundation | 119,252 |
| Section 170(c) organization other than a public charity or private foundation | 15,627 |
| Supporting organization, type not specified | 14,156 |
| Private operating foundation | 9,386 |
| Type I, Type II, or functionally integrated Type III supporting organization | 7,292 |
| Code EO,LODGE (description not in the IRS table used here) | 3,155 |
| Central organization holding a group exemption letter | 2,466 |
| Foreign-addressed organization | 726 |
| Charitable organization whose public charity status has not been determined | 408 |
| Code EO,GROUP,LODGE (description not in the IRS table used here) | 345 |
| Non-functionally integrated Type III supporting organization | 306 |
| Code EO,GROUP (description not in the IRS table used here) | 99 |
| Code FORGN,PF (description not in the IRS table used here) | 82 |
| Code GROUP,SOUNK (description not in the IRS table used here) | 64 |
| Code FORGN,SOUNK (description not in the IRS table used here) | 17 |
| Code FORGN,POF (description not in the IRS table used here) | 10 |
| Code GROUP,SO (description not in the IRS table used here) | 10 |
| Code EO,FORGN (description not in the IRS table used here) | 5 |
| Code EO,PF (description not in the IRS table used here) | 3 |
| Code FORGN,SO (description not in the IRS table used here) | 3 |
| Code EO,FORGN,LODGE (description not in the IRS table used here) | 2 |
| Code EO,FORGN,GROUP,LODGE (description not in the IRS table used here) | 1 |
| Code EO,LODGE,PF (description not in the IRS table used here) | 1 |
| Code EO,SO (description not in the IRS table used here) | 1 |
| Code EO,SOUNK (description not in the IRS table used here) | 1 |
| Code FORGN,GROUP (description not in the IRS table used here) | 1 |
| Code GROUP,PF (description not in the IRS table used here) | 1 |
IRS Publication 78 bulk file · file last-modified October 13, 2026 UTC · IRS page last updated September 10, 2026 · parsed October 19, 2026 UTC
Changes since the prior Publication 78 snapshot
No prior slim index was available. Organizations newly added to the BMF, field changes, and Publication 78 additions or removals are not computed on this run. Those counts are not zero; they are not available yet.
BMF deductibility code
| Group | Organizations |
|---|---|
| Contributions are deductible | 1,706,714 |
| Contributions are not deductible | 235,485 |
| Code 0 (description not in the IRS table used here) | 33,240 |
| Contributions are deductible by treaty (foreign organizations) | 536 |
IRS EO BMF eo1.csv–eo4.csv · file last-modified October 13, 2026 UTC · IRS page posting date 10/13/2026 · parsed October 19, 2026 UTC