To find if an organization has received a determination letter from the IRS that the organization is exempt, you may search at:
http://www.irs.gov/charities/article/0,,id=96136,00.html

click in the middle of the page at "Search Now"

What is the difference between not-for-profit and tax-exempt status?

Non-profit status is a state law concept. Non-profit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions. Although most federal tax-exempt organizations are non-profit organizations, organizing as a non-profit organization at the state level does not automatically grant the organization exemption from federal income tax. To qualify as tax-exempt from federal income taxes, an organization must meet requirements set forth in the Internal Revenue Code.

http://www.irs.gov/charities/article/0,,id=136195,00.html

How does an organization become tax-exempt?

An organization becomes tax-exempt by applying for recognition of exemption from the Internal Revenue Service (IRS). The IRS will recognize an organization as tax-exempt if it meets the requirements of the Internal Revenue Code. Organizations applying for tax-exempt status must submit two applications: First, one requesting an Employer Identification Number (EIN); and second, the other applying for recognition of exemption.

http://www.irs.gov/charities/article/0,,id=136196,00.html

Do I need a tax-exempt number for my organization?

No. Unlike some states that issue numbers to organizations to indicate that these organizations are exempt from state sales taxes, the IRS does not issue numbers specifically for exempt organizations. While the Internal Revenue Service does issue Employer Identification Numbers (EINs), these are merely a unique identifier, similar to a Social Security number for an individual. Applying for and receiving an EIN says nothing about the organization's tax status; however, your organization needs an EIN to apply for tax exemption. Is an exemption application subject to public disclosure? An exemption application is subject to public disclosure once it has been finally approved or denied.

http://www.irs.gov/charities/article/0,,id=136206,00.html

If the organization's articles of organization, purposes, or programs change while the IRS is considering an application, you should report the change in writing to the office processing your application. If you do not know the office that is processing your exemption application, you may contact Exempt Organizations Customer Account Services. Because material changes in a charity's structure or activities may affect its tax-exempt or public charity status, organizations should report such changes to the IRS Exempt Organizations Division. http://www.irs.gov/charities/article/0,,id=139537,00.html



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