You can find the IRS subsection code on the organization's Form 990.

Checking subsection code alone, however, does not meet IRS guidance concerning reliance on third party providers like GuideStar for thorough pre-grant due diligence. According to the IRS, grantmakers should rely on IRS Publication 78 and its weekly updates to confirm deductibility status.

GuideStar Charity Check was created to address this issue. Designed at grantmaker's requests, GuideStar Charity Check combines Publication 78 and IRS Business Master File information into one comprehensive, real-time report that documents the required due-diligence process. GuideStar Charity Check is 100% compliant with IRS guidelines for verifying supporting organization status in accordance with the Pension Protection Act of 2006.

Checking subsection code alone does not meet IRS guidance concerning reliance on third party providers like GuideStar for thorough pre-grant due diligence.

Grantmakers should rely on weekly updates to IRS Pub 78 to confirm deductibility status.

Learn more about GuideStar Charity Check, the exclusive solution that integrates weekly and monthly IRS updates into one comprehensive, real-time report.