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Instructions for Form 4506-B
(August 2023)
Request for a Copy of Exempt Organization IRS Application or Letter
Section references are to the Internal Revenue Code unless
otherwise noted. How Much Will It Cost?
If you want a photocopy of an exemption application or letter, see
Future Developments the chart below.
For the latest information about developments related to Form Note. The IRS will send you a bill for the photocopy cost. If your
4506-B and its instructions, such as legislation enacted after this cost is over $250, we will ask for payment in advance.
form and instructions were published, go to www.irs.gov/
form4506ab.
IF you are. . . THEN the charge for paper copies
is . . .
What's New
How To Submit. How the Form 4506-B is submitted has been A commercial user, $ .20 per page.
updated to accept only email submissions made by clicking the
“Submit Form” button at the bottom of the form. An educational institution, media, First 100 pages free, $ .20 per page
Exclusive use of Form 4506-B. Requests for copies of non-commercial scientific institution, thereafter.
or all other requesters,
exemption applications and/or determination letters must be
submitted using Form 4506-B. All other form or letter requests will
not be accepted. How To Submit
Submit Form 4506-B via email by completing the form then
General Instructions clicking the “Submit Form” button at the bottom of the page.
Purpose Of Form Adobe Reader. We use Adobe Acrobat PDF files to provide
Use Form 4506-B to request, under Section 6104, a copy of an electronic access to our forms and publications. You will need to
exempt organization's exemption application or determination have the Adobe Reader software installed to submit this form. We
letter. Determination letters issued 2014 or later are available for recommend using the most recent version of Adobe Reader -
inspection and printing on Tax Exempt Organization Search available free from Adobe's website.
(TEOS) www.irs.gov/teos. When submitting, saving, or printing a file, be sure to use the
If you want a copy of an exempt or political organization's return, functionality of Adobe Reader rather than your web browser.
report, or notice, you can view exempt organization forms free of Requests for copies of exemption applications and/or determination
charge on Tax Exempt Organization Search (TEOS), letters must be submitted via Form 4506-B. All other form or letter
www.IRS.gov/teos or complete Form 4506-A. ▲! requests will not be accepted.
CAUTION
Form 8871, Political Organization Notice of Section 527 Status,
and Form 8872, Political Organization Report of Contributions
and Expenditures, are available for inspection and printing at Specific Instructions
www.irs.gov/polorgs. Line 1
If you want to determine if charitable contributions are deductible, Requester. Enter the requester's name, phone number, and
use Tax Exempt Organization Search, www.irs.gov/teos. address.
Note. Exempt organizations must make their exempt applications
available for public inspection. You can visit the organization to Line 2
inspect the material instead of requesting it from the IRS. The Exempt organization. Enter the organization's official name
organization may be able provide the copies to you. under which exempt status was approved, address, and employer
identification number. If you do not enter the official name, we
An organization, or its officers, may request a copy of the may not be able to locate or provide the requested item.
organization's own application on Form 4506-B. However, they will
▲! only receive the copy that is “Open for Public Inspection.” The publicly Complete a separate Form 4506-B for each organization.
CAUTION available copy will not include, for example, information that may
identify a contributor and documents that were filed with the
application, but are not open to public inspection. Line 3
Category of requester. Check the appropriate category of the
requester. You must check a box.

Catalog Number 74572L

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Privacy Act and Paperwork Reduction Act Notice. We ask for
Line 4 the information on this form to carry out the Internal Revenue
Reason for request. To avoid being charged the commercial laws of the United States. We need the information to gain access
rate, all requesters, except commercial users, must provide a to the exempt organization IRS application or letter you requested
reason for requesting the records and explain how the records in our files and properly respond to your request.
will be used.
The authority to ask for the information requested on this form
Line 5 is Internal Revenue Code Section 6104 and its regulations. You
Check the box(es) for the item(s) you are requesting. You may are not required to provide the information requested on this form.
request more than one item. Do NOT use this form to request However, if you do not furnish the information, we may not be
copies of returns, reports or notices. Use Form 4506-A, able to fulfil your request. Providing willfully false or fraudulent
Request for a copy of Exempt or Political Organization IRS information may subject you to criminal penalties. Routine uses
Form. include disclosing the information to the Department of Justice for
civil or criminal litigation. We may also disclose this information to
What we will send you federal and state agencies to enforce federal nontax criminal laws
and to federal law enforcement and intelligence agencies to
IF you check… THEN we will send you… combat terrorism.
You are not required to provide the information requested on a
Application for exemption A copy of the most recently approved form that is subject to the Paperwork Reduction Act unless the
application for exemption submitted by form displays a valid OMB control number. Books or records
the organization, along with all relating to a form or its instructions must be retained as long as
supporting documentation and the their contents may become material in the administration of any
determination letter. This includes
Form 1023, 1023-EZ, 1024, 1024-A Internal Revenue law. Generally, tax returns and return
etc. information are confidential, as required by Section 6103. The
Note. If the organization previously time needed to complete and file Form 4506-B will vary
filed for exemption under a different depending on individual circumstances. The estimated average
subsection or was previously granted time is:
exemption, revoked, and then filed for
reinstatement, you will only receive the Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . 6 min.
most recent application by checking Learning about the law or the form . . . . . . . . . . . . . . 10 min.
this box. If you would like previous
applications, you must check the Preparing the form . . . . . . . . . . . . . . . . . . . . . 21 min.
“other” box and indicate this in the Copying, assembling, and sending the form to the IRS . . . . . . 20 min.
space provided.
If you have comments concerning the accuracy of these time
Exemption determination letter only Only the determination letter that was estimates or suggestions for making Form 4506-B simpler, we
issued as a result of the most recently would be happy to hear from you. You can send us comments by
approved exemption application (Form going to www.irs.gov/forms-pubs/comment-on-tax-forms-and-
1023, 1023-EZ, 1024, 1024-A, etc.). publications. You can also send your comments to:
Note. Determination letters issued
2014 or later are available on Tax Internal Revenue Service
Exempt Organization Search (TEOS). Tax Forms and Publications Division
www.irs.gov/teos. 1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Affirmation letter A letter with the current date affirming Do not send Form 4506-B to this address. Instead, see Where
the current exempt status of the To File.
organization.

Other The specific items you request on the
lines provided. Use this box to request
any other items that are publicly
disclosable.
Examples include, but are not limited
to, group exemption requests, some
requests made on Form 8940, and
prior exemption applications.
Note. Requests for “other” documents
take longer to process and could result
in significant delays.

Incomplete requests and requests for copies of
documents not specified on this form (e.g., copies of
▲! returns, etc.) will be rejected.
CAUTION

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