Research Date: 2026-03-13 Data Sources: IRS Business Master File (eo1-eo4 extracts), OpenCorporates API, ProPublica, GuideStar, state corporate registries
The Digital Childhood Institute (DCI) was confirmed in the IRS Business Master File with EIN 39-3684798, incorporated in Delaware at a registered agent address (213 N Market St #1039, Wilmington). However, the Digital Childhood Alliance (DCA) does NOT appear in the IRS BMF at all — across all four regional extract files covering every tax-exempt organization in the United States. Neither entity appears in OpenCorporates (200M+ companies indexed), ProPublica Nonprofit Explorer, or GuideStar.
This finding raises significant questions about DCA's legal structure: it may operate as a self-declared 501(c)(4) without formal IRS determination, as a fiscal sponsorship under another entity, or under a different legal name.
Source: IRS Exempt Organizations Business Master File (eo2.csv, March 2026 extract)
| Field | Value |
|---|---|
| EIN | 39-3684798 |
| Name | DIGITAL CHILDHOOD INSTITUTE |
| Address | 213 N Market St #1039, Wilmington, DE 19801-2527 |
| Subsection | 03 — 501(c)(3) |
| Ruling Date | November 2025 (202511) |
| Deductibility | Yes (contributions tax-deductible) |
| Foundation Status | 15 — organization which is not a private foundation |
| Status | 01 — unconditional exemption |
| Filing Requirement | 990 required |
213 N Market St #1039, Wilmington, DE 19801 is a registered agent service address — a commercial mail-forwarding location commonly used by Delaware-incorporated entities. This is standard practice for Delaware incorporations and does not indicate physical operations at this location.
DCI's actual operations appear to be in Utah (McKay is in American Fork/Lehi area).
Search conducted: All four IRS EO regional extract files (eo1.csv through eo4.csv), covering every tax-exempt organization registered with the IRS.
Search terms: "digital childhood" (case-insensitive)
Result: Only DCI (EIN 39-3684798) was found. DCA does not appear under any variant of its name.
501(c)(4) organizations are not required to apply for IRS recognition of tax-exempt status (unlike 501(c)(3)s which must file Form 1023/1024). A 501(c)(4) can:
- Self-declare its tax-exempt status by simply filing a Form 990 annually
- Voluntarily apply for IRS determination by filing Form 8976 (notice of intent) and Form 1024-A
The absence of DCA from the IRS BMF means one of:
| Scenario | Likelihood | Implication |
|---|---|---|
| DCA has not yet filed Form 990 | High — first filing not due until ~May 2026 | Organization exists but hasn't completed first IRS reporting cycle |
| DCA has not filed Form 8976 | Possible — 501(c)(4)s must notify IRS within 60 days of formation, but enforcement is limited | Would be a technical noncompliance |
| DCA operates as a fiscal sponsorship | Possible — would explain both the IRS absence and the inability to find incorporation records | DCA's funds would flow through the sponsoring entity's EIN |
| DCA is registered under a different legal name | Less likely — would be deceptive given its public branding | Would require further investigation |
If DCA operates as a fiscal sponsorship under another 501(c)(4), this would:
- Explain the absence of any DCA EIN, incorporation record, or IRS filing
- Mean DCA's finances are embedded within the sponsor entity's 990
- Make DCA's funding even more opaque than a standalone 501(c)(4)
- Be consistent with the Arabella network model (which operates hundreds of "sponsored projects" within its entities)
| Database | DCA | DCI |
|---|---|---|
| IRS Business Master File | NOT FOUND | Found (EIN 39-3684798) |
| OpenCorporates (200M+ companies) | Not found | Not found |
| ProPublica Nonprofit Explorer | Not found | Not found |
| GuideStar / Candid | Not found | Not found |
| Charity Navigator | Not found | Not found |
| DC DLCP (CorpOnline) | Requires interactive search | Requires interactive search |
| Delaware ICIS | Requires interactive search | Requires interactive search |
| Virginia SCC | Not found | Not found |
| Utah Business Entity Search | Requires interactive search | Requires interactive search |
DCA processes donations through Network for Good (digitalchildhoodalliance.networkforgood.com), using Network for Good's EIN (68-0480736). This is consistent with either:
- A new organization that hasn't set up its own payment processing
- A fiscal sponsorship arrangement where Network for Good handles donations on DCA's behalf
| Feature | DCA | DCI |
|---|---|---|
| Tax Status | Claims 501(c)(4) | Confirmed 501(c)(3) |
| EIN | Not found in IRS records | 39-3684798 |
| IRS Determination | None found | November 2025, unconditional |
| Incorporation State | Unknown | Delaware |
| Registered Address | Unknown | 213 N Market St #1039, Wilmington, DE |
| Operational Location | Washington, DC | Utah (McKay) |
| Domain Registered | 2024-12-18 | 2025-06-13 |
| Registration Length | 4 years | 1 year |
| Donation Processing | Network for Good | Unknown |
| Coalition | 140+ (claimed) / 50+ (confirmed) | N/A |
| First 990 Due | ~May 2026 (if standalone) | ~May 2027 |
- IRS Exempt Organizations BMF: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf
- IRS EO Extract files: https://www.irs.gov/pub/irs-soi/eo1.csv through eo4.csv
- OpenCorporates API: https://api.opencorporates.com/v0.4/companies/search
- ProPublica Nonprofit Explorer: https://projects.propublica.org/nonprofits/
- DCA Idealist Profile: https://www.idealist.org/en/nonprofit/digital-childhood-alliance-washington
- DCA Network for Good: https://digitalchildhoodalliance.networkforgood.com/