Exactly what to do
- Under Treasury’s temporary regulations (binding rules that apply from September 1, 2026), registration asks for your organization’s name, EIN, address, phone number, and year of formation; your taxable year; and a contact person the IRS can call who either has legal authority to bind the organization or holds a Form 2848 power of attorney. IRS guidance may add items. All of it is already in your vault:
- When the portal opens, register. The IRS checks the submission and gives you instructions for creating a unique donor number in the uniform format every SGO uses, one for each donor who designates a gift during the calendar year. In the same portal, authorize disclosure of your name and identifying information so the IRS can publish you on the IRS SGO list; that list is what donors rely on, and the IRS publishes only SGOs that authorize it. Until you register you can’t produce the January 31 acknowledgments or the February 28 report (stage 5, step 3), and donors need your donor number on Form 8525 to claim the credit. As of October 1, 2026, the IRS hasn’t opened the portal or released Form 8525.
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Questions people actually ask
Is the IRS SGO list the same as my state's list?
No. The IRS SGO list gathers every participating state’s list on irs.gov, organized by state, for SGOs that authorized disclosure. Under the proposed regulations, a donor may rely on your presence on it (not shown as removed) at the time of the gift. If a state removes you, the IRS removes you from that state’s part of the list, and a removed SGO stays visible, struck through, with the removal date.
Primary sources: Treasury temporary regulations, T.D. 10057 (our summary) · Form 8525 and donor numbers
