Donor Information

Proving 501(c)(3) Status

According to IRS rules (see IRS Publication 4573 , top of page 4), donors should verify the 501(c)(3) tax exempt status of group exemption like PBUSA by contacting the parent organization (PBUSA). PBUSA lists its active members in good standing in its Public Membership Directory.

You also may provide copies of the PBUSA 501(c)(3) IRS Affirmation Letter and the PBUSA Group Exemption Letter.

You also may provide a copy of your PBUSA membership certificate showing that your organization is active and in good standing with PBUSA. Your membership certificate PDF includes a copy of PBUSA's IRS affirmation letter.

IRS Business Master File

The IRS lists all PBUSA members (and members of other IRS group exemption organizations), in the IRS Business Master File. You must select the state in which your organization is located, then the segment of the IRS list in that state that include “P” for Parent Booster USA. Next scroll down to the list of PBUSA members, find your EIN, and scroll across to find your organization’s name. Members are listed under their own tax identification (EIN) numbers (left column), then Parent Booster USA, and then (in the far right column) by subordinate member name.

IRS Select Check

The IRS does not include subordinate members (members of group exemptions) in its Select Check. You may, however, check whether a member of PBUSA has filed a 990N on Select Check.

Guidestar

Guidestar also provides a public list of 501(c)(3) organizations. However, because of the way Guidestar pulls its information from the IRS Master File, PBUSA members are listed under the name “Parent Booster USA” and then the PBUSA member's EIN. We are working with Guidestar to revise this.