Business Nonprofit Report

Overview

The Business Nonprofit Report is used in KYB to surface information from the California Attorney General’s Registry, California Franchise Tax Board, and IRS about U.S. based non-profit organizations.

This report is currently in closed beta. Organizations can use the Business Nonprofit Report to:

Automatically verify the tax-exempt status of a nonprofit

The tax-exempt status for an organization in the United States is also known as 501(3)(c) status, which. Typically, organizations needed to manually check multiple data sources to verify this status.And because the tax-exempt status of these organizations can change over time, customers must regularly cross-reference these data sources to determine whether an organization has retained its tax-exempt status and not fallen out of good standing.

Help meet compliance requirements for California AB 488

Some customers will need to verify the good standing status of a nonprofit to comply with CA AB 488. This law requires charitable fundraising platforms who operate in California to only solicit for nonprofits that are in “good standing” with the California Attorney General’s Office, the California Franchise Tax Board, and the Internal Revenue Service (IRS). This means a nonprofit must be current, registered, and not delinquent in its registration status with these three agencies. For more details on that legislation, you can visit this resource.

Configuration Options

The minimum input for this report is the Employment Identification Number (EIN) of the nonprofit.

The Business Nonprofit Lookup Report takes the EIN and searches against the following data sources to return back granular detail found in each source.

The Report can also be configured inside Workflow, with resolvers for each of the high-level status in the report. For assistance in configuring this report, please reach out to your Persona account team.

Interpreting the Business Nonprofit Lookup Report

The report returns back both the general status of the business on each data source along with granular details found for each source.

The attributes per data source exposed in the report are listed below.

IRS Publication 78

• church_message
• organization_name
• ein
• verified
• city
• state
• organization_types
• most_recent_pub78
• most_recent_irb

IRS Business Master File

• church_message
• organization_name
• ein
• status,
• most_recent_bmf
• subsection
• subsection_description
• ruling_month
• ruling_year

California Attorney General

• status
• registry_status
• State_charity_reg_num
• issue_date
• last_renewal_date
• status_set_date
• as_of_date
• most_recent_ag

California Franchise Tax Board

• revocation_status
• revocation_status_date
• most_recent_ftb

Understanding the data sources within the Business Nonprofit Report

Nonprofits must register with different governmental registries, both at the federal level (the Internal Revenue Service) and the state level to receive tax-exempt status or other benefits. Some of the the sources Business Nonprofit Report checks include:

IRS Business Master File

This list serves as the most comprehensive database of entities that have failed for tax-exempt status in the United States. It contains information on roughly ~1.9 million entities, and is updated on a monthly basis.

IRS Publication 78 Data

IRS Publication 78 lists organizations that have been recognized by the IRS as eligible to receive tax-deductible charitable contributions, whereas the Business Master File focuses on organizations with an IRS-recognized tax-exempt staus. This list is a subset of the larger Business Master File

California Attorney General’s Registry of Charities and Fundraisers

This list, updated monthly, categorizes organizations into those that may operate or solicit for charitable purposes and those that may not, based on their current registration status and compliance with the Registry's requirements.

California Franchise Tax Board

This is a list maintained by the California Franchise Tax Board which contains information about California organizations whose tax-exempt status has been revoked by the Franchise Tax Board.