Here are some resources for researching nonprofits as part of the gifting process.
www.bbb.org The Better Business Bureau provides reports on national charities. These reports rate the charities against the BBB’s charity standards.
www.guidestar.org Guidestar provides financial reports and Form 990s for many charities.
www.irs.gov/charities The IRS online version of Publication 78 is a cumulative list of organizations that are eligible to receive tax-deductible charitable contributions. This simply allows you to confirm that an organization has been designated “tax exempt” by the IRS.