Instructions for Form 4506-B (November 2021) Request for a Copy of Exempt Organization IRS Application or Letter Section references are to the Internal Revenue Code unless An organization, or its officers, may request a copy of the otherwise noted. organization's own application on Form 4506-B. However, they will ▲! only receive the copy that is “Open for Public Inspection.” The publicly Future Developments CAUTION available copy will not include, for example, information that may identify a contributor and documents that were filed with the For the latest information about developments related to Form application, but are not open to public inspection. 4506-B and its instructions, such as legislation enacted after this form and instructions were published, go to www.irs.gov/ form4506ab. How Much Will It Cost? You may inspect an exemption application or letter at an IRS office free of charge. What's New Determination letters issued 2014 or later are available on Tax If you want a photocopy of an exemption application or letter, Exempt Organization Search (TEOS), www.irs.gov/teos. see the chart below. Note. The IRS will send you a bill for the photocopy cost. If your General Instructions cost is over $250, we will ask for payment in advance. Purpose Of Form Use Form 4506-B to request under Section 6104: IF you are. . . THEN the charge for paper copies is . . . ● A copy of an exempt organization’s exemption application or letter. A commercial user, $ .20 per page. Don’t complete Form 4506-B to get copies of the following forms and information: An educational institution, media, First 100 pages free, $ .20 per page non-commercial scientific institution, ● Copies of an exempt or political organization’s return, report, or or all other requesters, thereafter. notice (Form 990, 990-PF, 990-T, etc.) can be requested by submitting Form 4506-A, Request for a Copy of Exempt or Political Organization IRS Form, or if received in 2017 or later Where To File are available on Tax Exempt Organization Search (TEOS), To file Form 4506-B, you can mail, fax, or email to: www.irs.gov/teos. Internal Revenue Service ● You may view Form 990-N, Electronic Notice (e-Postcard) for Attn: EO Correspondence Unit Tax-Exempt Organizations Not Required to File Form 990 or P.O. Box 2508, Room 6403 990-EZ, filings at Tax Exempt Organization Search (TEOS), Cincinnati, OH 45201 www.irs.gov/teos. Fax number - 855-204-6184 ● The machine readable data for the efiled Forms 990, 990-EZ Email - tege-eo-my.eo.request@irs.gov and 990-PF are available for download at Tax Exempt Organization Search Bulk Data Downloads, www.irs.gov/ charities-non-profits/tax-exempt-organization-search-bulk-data- How Long Will It Take? downloads. Generally, it may take up to 60 days for us to process your request. ● Form 8871, Political Organization Notice of Section 527 Status, and Form 8872, Political Organization Report of Contributions Specific Instructions and Expenditures, are available for inspection and printing from IRS.gov. The website address for both forms is www.irs.gov/ Line 1 polorgs. Requester. Enter the requester's name, phone number, and address. ● If you want to determine if charitable contributions are deductible, use Tax Exempt Organization Search, www.irs.gov/ teos. Line 2 Exempt organization. Enter the organization's official name Note. Exempt organizations must make their exempt applications under which exempt status was approved, address, and employer available for public inspection. You can visit the organization to identification number. If you do not enter the official name, we inspect the material instead of requesting it from the IRS. The may not be able to locate or provide the requested item. organization may be able provide the copies to you. Complete a separate Form 4506-B for each organization. To see an organization’s current activities or financial data, TIP you can use www.guidestar.org. Line 3 Category of requester. Check the appropriate category of the requester. You must check a box. Catalog Number 74572L |
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 Lines 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. However, if you do not furnish the information, we may not be able to fulfil your request. Providing willfully false or fraudulent What we will send you information may subject you to criminal penalties. Routine uses include disclosing the information to the Department of Justice for IF you check… THEN we will send you… civil or criminal litigation. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws and to federal law enforcement and intelligence agencies to Application for exemption A copy of the most recently approved application for exemption submitted by combat terrorism. the organization, along with all You are not required to provide the information requested on a supporting documentation and the form that is subject to the Paperwork Reduction Act unless the determination letter. This includes Form 1023, 1023-EZ, 1024, 1024-A form displays a valid OMB control number. Books or records etc. relating to a form or its instructions must be retained as long as Note. If the organization previously their contents may become material in the administration of any filed for exemption under a different Internal Revenue law. Generally, tax returns and return subsection or was previously granted information are confidential, as required by Section 6103. The exemption, revoked, and then filed for reinstatement, you will only receive the time needed to complete and file Form 4506-B will vary most recent application by checking depending on individual circumstances. The estimated average this box. If you would like previous time is: applications, you must check the “other” box and indicate this in the Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . 6 min. space provided. Learning about the law or the form . . . . . . . . . . . . . . 10 min. Preparing the form . . . . . . . . . . . . . . . . . . . . . 21 min. Exemption determination letter only Only the determination letter that was Copying, assembling, and sending the form to the IRS . . . . . . 20 min. issued as a result of the most recently approved exemption application (Form If you have comments concerning the accuracy of these time 1023, 1023-EZ, 1024, 1024-A, etc.). estimates or suggestions for making Form 4506-B simpler, we Note. Determination letters issued would be happy to hear from you. You can send us comments by 2014 or later are available on Tax going to www.irs.gov/forms-pubs/comment-on-tax-forms-and- Exempt Organization Search (TEOS). www.irs.gov/teos. publications. You can also send your comments to: Internal Revenue Service Affirmation letter A letter with the current date affirming Tax Forms and Publications Division the current exempt status of the 1111 Constitution Ave. NW, IR-6526 organization. Washington, DC 20224 Do not send Form 4506-B to this address. Instead, see Where Other The specific items you request on the To File. 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 will be rejected. ▲! CAUTION -2- |