Data and sources

The free check reads three public files the IRS publishes for anyone to download, joined by EIN: the Automatic Revocation of Exemption List (file dated October 13, 2026), Publication 78 data (October 13, 2026) and Form 990-N e-Postcard data (October 19, 2026). Together they cover about three million organizations.

Forms 990 and 990-EZ are not part of the free check. An organization that files those and has never been revoked may not appear at all; that does not mean anything is wrong.

The $149 standing check reads more: the IRS master file of exempt organizations, the IRS e-file index for 2022 to 2026, ProPublica's copy of filed returns as a cross-check, and the home state's records. For Colorado those are the Secretary of State's business entity, filing history and charity registration data. Every line of a report carries its source and the date it was read.

Pages every report cites

• Automatic Revocation of Exemption List, bulk data file. File dated October 13, 2026; downloaded October 19, 2026.
• Publication 78 data, bulk data file. File dated October 13, 2026; downloaded October 19, 2026.
• Form 990-N (e-Postcard) data, bulk data file. File dated October 19, 2026; downloaded October 19, 2026.
• Tax Exempt Organization Search (free IRS lookup). The free public search tool for the same records.
• Automatic revocation of exemption. Page last reviewed or updated June 28, 2026; read October 19, 2026.
• Automatic revocation: how to have your tax-exempt status reinstated. Page last reviewed or updated July 6, 2026; read October 19, 2026.
• Revenue Procedure 2014-11. Sections 4 to 9; read October 19, 2026.
• Instructions for Form 1023-EZ (Rev. January 2025). Eligibility Worksheet and Part V; read October 19, 2026.
• Instructions for Form 1023. Schedule E covers reinstatement after automatic revocation.
• Form 1023 and 1023-EZ: amount of user fee. Page last reviewed or updated October 9, 2026; read October 19, 2026.
• User fees for Tax Exempt and Government Entities division. Points to the current fee schedule for Forms 1024 and 1024-A.
• Form 990 series: which forms do exempt organizations file. Page last reviewed or updated June 28, 2026; read October 19, 2026.
• Return due dates for exempt organizations: annual return. Page last reviewed or updated June 28, 2026; read October 19, 2026.
• Automatic exemption revocation for nonfiling: organization must file annual returns while reinstatement pending. Page last reviewed or updated October 9, 2026; read October 19, 2026.
• Publication 5891, Tax Exempt Organization Search bulk data downloads. Explains that a listed organization may since have been reinstated.
• Exempt Organizations Business Master File extract, state file. The IRS list of organizations it currently recognizes as exempt; revoked organizations drop out of it.
• Form 990 series e-file data, yearly index files. One row for every e-filed Form 990, 990-EZ and 990-PF; paper returns do not appear.
• ProPublica Nonprofit Explorer API (third party, built on IRS records). Used as a cross-check of filed returns only.
• Colorado Information Marketplace: Business Entities in Colorado (Secretary of State data). Open data published by the Colorado Secretary of State; updated daily.
• Colorado Information Marketplace: Business Entity Transaction History (Secretary of State data). Every document the entity has filed with the Secretary of State.
• Colorado Information Marketplace: Registration of Charities (Secretary of State data). Open data published by the Colorado Secretary of State charities program.
• Colorado Secretary of State business database search (free). The state's own free search; it shows the periodic report month and lets the entity file.
• Colorado Secretary of State charities search (free). The state's own free search of charity registrations.
• Colorado Secretary of State business FAQs: Noncompliance. Read October 28, 2026.
• Colorado Secretary of State business FAQs: Delinquency. Read October 28, 2026.
• Colorado Secretary of State business FAQs: Periodic reports. Read October 28, 2026.
• Colorado Secretary of State fee schedule: business organizations. Read October 28, 2026.
• Colorado Secretary of State charities FAQs: Registration. Read October 28, 2026.
• Colorado Secretary of State charities FAQs: Filing notice schedule. Read October 28, 2026.
• Colorado Secretary of State charities FAQs: Exemption claims. Read October 28, 2026.
• Colorado Secretary of State fee schedule: charities and fundraisers. Revised April 30, 2024 per the page; read October 28, 2026.

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