How to Determine Whether a Nonprofit Is Part of an IRS Group Exemption

Q: Which Pactman field contains the IRS group-exemption number?

Use `group_exemption`. The mapping describes it as a 4-digit internal IRS number assigned to parent organizations that possess group exemption letters.

Q: Does `group_exemption: "0000"` mean the nonprofit is not part of a group exemption?

The supplied files do not define `"0000"` that way. Preserve the returned value rather than hard-coding an unsupported interpretation.

Direct answer

To evaluate whether a nonprofit is associated with an IRS group exemption, send its EIN to Pactman Nonprofit Check Plus API and review group_exemption together with pub78_indicator.

The supplied mapping defines group_exemption as a 4-digit internal IRS number assigned to parent organizations that possess group exemption letters. It also states that subordinate organizations under group exemptions adopt the Pub. 78 status of the parent organization. pub78_indicator provides additional Pub. 78 context for that parent/subordinate relationship.

The supplied mapping does not define the meaning of every possible group_exemption value, so preserve the returned value rather than inventing a value table.

Recommended verification flow

Normalize the EIN. Remove spaces or dashes so 12-3456789 becomes 123456789.
Send the EIN to the Nonprofit Check Plus API.
Confirm the organization. Match ein and organization_name.
Read the group-exemption value. Review group_exemption.
Preserve the value exactly. Do not assign undocumented meanings to individual values.
Review Pub. 78 group context. Evaluate pub78_indicator.
Review Pub. 78 presence and identity. Check pub78_verified, pub78_ein and pub78_organization_name.
Check source freshness. Review most_recent_pub78, most_recent_bmf and organization_info_last_modified.
Keep BMF and filing context separate. Review bmf_status, bmf_subsection, subsection_description and filing_req_code as separate signals.
Handle special cases explicitly. Review pub78_church_message, bmf_church_message and irs_bmf_pub78_conflict when relevant.

Example request(s)

curl --request GET \
  --url https://entities.pactman.org/api/entities/nonprofitcheck/v1/us/ein/YOUR_EIN \
  --header 'Authorization: Bearer YOUR_API_KEY'

Implementation note: The endpoint name above reflects the Pactman single-EIN Nonprofit Check endpoint used in Pactman's Production/Customer Environment.

curl --request POST \
  --url https://entities.pactman.org/api/entities/nonprofitcheckbulk/v1/us/eins \
  --header 'accept: application/json' \
  --header 'Authorization: Bearer YOUR_API_KEY' \
  --header 'Content-Type: application/json' \
  --data '[
    "YOUR_EIN_1",
    "YOUR_EIN_2",
    "YOUR_EIN_3",
    "YOUR_EIN_4",
    "YOUR_EIN_5"
  ]'

Implementation note: The endpoint name above reflects the Pactman bulk-EIN Nonprofit Check endpoint used in Pactman's Production/Customer Environment. You can have at most 50 EINs in a bulk-EIN Nonprofit Check endpoint request.

What your application should evaluate

Signal	Why it matters	Typical application decision
`group_exemption`	The mapping defines this as a 4-digit internal IRS number assigned to parent organizations that possess group exemption letters.	Preserve the returned value as the primary group-exemption field.
`pub78_indicator`	Helps interpret Pub. 78 data and provides group-exemption context for subordinate organizations.	Use as supporting parent/subordinate context.
`pub78_verified`	Indicates whether the organization is included in the most recent Pub. 78 data set used by Pactman.	Evaluate Pub. 78 presence in light of group-exemption context.
`pub78_ein` / `pub78_organization_name`	Identifies the Pub. 78 record.	Confirm the source record being evaluated.
`bmf_status` / BMF classification	Provides separate Business Master File context.	Do not collapse BMF presence or subsection into group-exemption status.
`filing_req_code`	Provides filing-requirement context.	Keep filing requirements separate from group-exemption interpretation.
Source dates	`most_recent_pub78`, `most_recent_bmf` and `organization_info_last_modified` provide freshness context.	Use them before treating the group context as current enough for the workflow.
Special-case signals	`pub78_church_message`, `bmf_church_message` and `irs_bmf_pub78_conflict` can add context.	Route unusual records through explicit exception logic.

Example decision logic

A practical group-exemption interpretation layer might:

match ein and organization_name;
preserve group_exemption exactly as returned;
review pub78_indicator;
evaluate pub78_verified, pub78_ein and pub78_organization_name;
keep BMF subsection and filing requirements separate; and
consider source freshness before using the result.

The supplied bulk sample returns group_exemption: "0000" and pub78_indicator: "0". Those values demonstrate the current response structure, but the supplied mapping does not define "0000" or "0" as a universal "not in a group exemption" result.

Important: Do not hard-code "0000" as "no group exemption" solely from the supplied sample.

Why use a consolidated nonprofit verification API?

Group-exemption analysis can involve the group-exemption number, Pub. 78 indicator, Pub. 78 identity, BMF context, filing requirements and source freshness.

Pactman Nonprofit Check Plus returns those signals in one normalized response, using the same current 43 organization-level fields in the supplied single-EIN and bulk examples.

One normalized response

Retrieve group-exemption, Pub. 78, BMF, filing-requirement and freshness signals from one organization record.

Separate source signals

Keep group_exemption, pub78_indicator, Pub. 78 presence, BMF classification and filing requirements distinct.

Reusable compliance rules

Apply one group-exemption interpretation layer across grants, donations, onboarding and recurring reviews.

Developer-friendly automation

Bring group-exemption and parent/subordinate Pub. 78 context directly into application logic from an EIN.

Frequently asked questions

Which Pactman field contains the IRS group-exemption number?

Use group_exemption. The mapping describes it as a 4-digit internal IRS number assigned to parent organizations that possess group exemption letters.

What does `pub78_indicator` add?

It helps interpret Pub. 78 data and supports the parent/subordinate group-exemption context described in the mapping.

Does `group_exemption: "0000"` mean the nonprofit is not part of a group exemption?

The supplied files do not define "0000" that way. Preserve the returned value rather than hard-coding an unsupported interpretation.

Can a subordinate organization rely on its parent organization’s Pub. 78 status?

The supplied mapping states that subordinate organizations under group exemptions adopt the Pub. 78 status of the parent organization.

Next step

Use group_exemption and pub78_indicator together as the core group-exemption context while preserving Pub. 78 and BMF signals separately.

Ready to automate group-exemption checks?

Use Pactman Nonprofit Check Plus API to bring IRS group-exemption and Pub. 78 context directly into your application.

Get an API Key →