- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- August 1947[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Sep 2025
- $95,010,702[4]
Civil Air Patrol is listed in the IRS Exempt Organizations Business Master File as located in Maxwell AFB, Alabama[5]. The IRS lists it as exempt under section 501(c)(3)[1], and it appears in the Publication 78 data of organizations eligible to receive tax-deductible charitable contributions[3].
IRS status
The IRS classifies Civil Air Patrol under section 501(c)(3) as a charitable organization[1]. The IRS ruling date for Civil Air Patrol is August 1947[2]. Its foundation code 16 means the IRS treats it as a public charity under section 509(a)(2), which normally gets more than one-third of its support from contributions, fees and receipts tied to its exempt purposes[6]. The IRS deductibility code says contributions are deductible[7], and its Publication 78 status code is PC, a public charity[3].
| Item | IRS record |
|---|---|
| EIN[5] | 75-6037853 |
| Location in IRS records[5] | Maxwell AFB, Alabama |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | August 1947 |
| Foundation code[6] | 16: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2) |
| Deductibility code[7] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[8] | M230: Public Safety, Disaster Preparedness and Relief, Search and Rescue Squads |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | September |
| Latest e-filed return[11] | Form 990, tax period ending September 2025 |
| Latest Form 990-N[12] | Tax year 2009 |
Finances as reported to the IRS
On its Form 990 for the tax period ending September 2023, Civil Air Patrol reported total revenue of $91,240,235, total expenses of $79,390,263 and net assets of $207,777,135[13]. Its revenue lines on that return include contributions, gifts and grants of $82,614,653 and program service revenue of $5,419,711[14]. Its reported total revenue was $62,212,429 on its Form 990 for the tax period ending September 2021[15] and $97,440,474 on its Form 990 for the tax period ending September 2022[16]. Net assets at year end rose across those returns, from $172,319,964 for the tax period ending September 2021[15] to $207,777,135 for the tax period ending September 2023[13]. Separately, the IRS master file lists total revenue of $95,010,702 for its most recent return, for the tax period ending September 2025[4].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending September 2025, the IRS lists total revenue of $95,010,702 and total assets of $241,498,575.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| September 2021[15] | Form 990 | $62,212,429 | $62,193,077 | $172,319,964 |
| September 2022[16] | Form 990 | $97,440,474 | $72,289,672 | $195,104,569 |
| September 2023[13] | Form 990 | $91,240,235 | $79,390,263 | $207,777,135 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending September 2023
| Line | Amount |
|---|---|
| Total assets[17] | $218,007,205 |
| Total liabilities[17] | $10,230,070 |
| Net assets or fund balances[17] | $207,777,135 |
Employees. Civil Air Patrol reported 182 employees on Form W-3 for calendar year ending with or within the tax period ending September 2023 (Form 990, Part V, line 2a).[18]
Compensation over $100,000. On the Form 990 for the tax period ending September 2023, Civil Air Patrol reported 9 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[19]
Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending September 2023, Civil Air Patrol answered yes to: it engaged in lobbying activities.[20]
Questions people ask
- What is the EIN of Civil Air Patrol?
- The IRS lists Civil Air Patrol with employer identification number 75-6037853[5].
- Is Civil Air Patrol a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3) of the Internal Revenue Code, classified as a charitable organization[1].
- Are donations to Civil Air Patrol tax-deductible?
- The IRS deductibility code for Civil Air Patrol says contributions are deductible[7]. It appears in the Publication 78 data with status code PC, a public charity[3].
- Where is Civil Air Patrol located?
- The IRS master file lists its location as Maxwell AFB, Alabama[5].
Facts and sources
- The IRS lists Civil Air Patrol as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
- The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is August 1947. IRS EO Business Master File
- Civil Air Patrol (EIN 75-6037853) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
- For the most recent return in the IRS master file, for the tax period ending September 2025, the IRS lists total revenue of $95,010,702 and total assets of $241,498,575. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Civil Air Patrol with employer identification number (EIN) 75-6037853, located in Maxwell AFB, Alabama. IRS EO Business Master File
- IRS foundation code 16 for Civil Air Patrol: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt... IRS EO Business Master File
- IRS deductibility code 1 for Civil Air Patrol: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns Civil Air Patrol the National Taxonomy of Exempt Entities (NTEE) code M230: Public Safety, Disaster Preparedness and Relief, Search and Rescue Squads. IRS EO Business Master File
- IRS filing requirement code 01 for Civil Air Patrol: 990 (all other) or 990EZ return. IRS EO Business Master File
- Civil Air Patrol's accounting period (fiscal year) ends in September, according to the IRS master file. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Civil Air Patrol for the tax period ending September 2025. IRS Form 990 e-file data
- The latest Form 990-N (e-Postcard) in IRS data for EIN 75-6037853 is for tax year 2009. IRS Tax Exempt Organization Search data
- On its Form 990 for the tax period ending September 2023, Civil Air Patrol reported total revenue $91,240,235, total expenses $79,390,263, net assets or fund balances at year end $207,777,135. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending September 2023: contributions, gifts and grants $82,614,653 (Part VIII, line 1h); program service revenue $5,419,711 (Part VIII, line 2g); investment income $345,074 (Part VIII, line 3); total revenue $91,240,235 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending September 2021, Civil Air Patrol reported total revenue $62,212,429, total expenses $62,193,077, net assets or fund balances at year end $172,319,964. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending September 2022, Civil Air Patrol reported total revenue $97,440,474, total expenses $72,289,672, net assets or fund balances at year end $195,104,569. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending September 2023 (Form 990, Part X): total assets $218,007,205, total liabilities $10,230,070, net assets or fund balances $207,777,135. IRS SOI Form 990 extracts
- Civil Air Patrol reported 182 employees on Form W-3 for calendar year ending with or within the tax period ending September 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending September 2023, Civil Air Patrol reported 9 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
- In the Form 990 checklist (Part IV) for the tax period ending September 2023, Civil Air Patrol answered yes to: it engaged in lobbying activities. IRS SOI Form 990 extracts