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Nonprofit · EIN 27-3716951

COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION

Tax-exempt (reinstated) · ORANGEBURG, SC 29115

Address and contacts

Address (IRS master file)
2559 ROWESVILLE RD, ORANGEBURG, SC 29115-0000
In care of
% CURTIS CARTER
Mailing address (990-N for 2014)
2259 Rowesville Rd, ORANGEBURG SC 29115
Principal officer (990-N for 2014)
Curtis B Carter, 2259 Rowesville Rd, Orangeburg SC 29115

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024Not on file

At risk of automatic revocation

None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.

IRS record

EIN
27-3716951
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2026
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
February 15, 2019
Posted by the IRS
May 23, 2019
Reinstated
Effective January 15, 2026

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2014
Officer: Curtis B Carter
September 30, 2015≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3716951).

Questions about COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION

What is the EIN of COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION?
The employer identification number (EIN) of COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION is 27-3716951.
Is COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on February 15, 2019 and reinstated it effective January 15, 2026.
Are donations to COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2014 for the year ended September 30, 2015.
Who is the principal officer of COMMUNITY OUTREACH & DEVELOPMENT FOUNDATION?
The 990-N for 2014 names Curtis B Carter.

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