Skip to main content

Nonprofit · EIN 26-1878471

TOP FOUNDATION

Tax-exempt (reinstated) · BLYTHEWOOD, SC 29016

Address and contacts

Address (IRS master file)
111 ROUND TOP CHURCH CT, BLYTHEWOOD, SC 29016-8239
In care of
% KELLY HAYES
Mailing address (990-N for 2025)
111 Round Top Church Court, Blythewood SC 29016
Principal officer (990-N for 2025)
Norma Tolbert, 108 Woodhaven Road, Columbia SC 29203

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, 2026990-N on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
26-1878471
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
2025
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
February 22, 2012
Reinstated
Effective April 15, 2025

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 2025
Officer: Norma Tolbert
December 31, 2025≤ $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 26-1878471).

Questions about TOP FOUNDATION

What is the EIN of TOP FOUNDATION?
The employer identification number (EIN) of TOP FOUNDATION is 26-1878471.
Is TOP FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective April 15, 2025.
Are donations to TOP FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does TOP FOUNDATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of TOP FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did TOP FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of TOP FOUNDATION?
The 990-N for 2025 names Norma Tolbert.

Other nonprofits in BLYTHEWOOD

All nonprofits in BLYTHEWOOD · South Carolina · Food, agriculture and nutrition