INTERNAL REVENUE SERVICE
TAX EXEMPT AND GOVERNMENT
ENTITIES (TE/GE)

EXEMPT

ORGANIZATIONS

TE/GE MISSION STATEMENT

To provide Tax Exempt 
and Government Entities
customers top quality 
service by helping them
understand and comply
with applicable tax laws
and to protect the public
interest by applying 
the tax law with integrity 
and fairness to all.

EXEMPT ORGANIZATIONS

      he office of Exempt Organizations (EO), part 
      of the Tax Exempt & Government Entities division,
  offers specialized assistance to charitable, religious,
  and educational organizations, civic associations, labor
  organizations, business leagues, social clubs, fraternal
  organizations, and private foundations.
      The needs of this EO community of diverse organ-
  izations—from small local clubs to large national 
  entities— vary widely. For example, private schools 
  need to understand their obligation to publicize non-
  discrimination policies, while business leagues need 
  to know whether lobbying activities are subject to a
  proxy tax. Some organizations need to know when 
  certain activities may become taxable.
      EO’s programs and services help you understand 
  and comply with tax laws and regulations governing
  exempt organizations.

  This brochure highlights EO’s unique services of:
  Customer Education & Outreach
  Rulings and Agreements
  Examinations
  Customer Account Services

CUSTOMER EDUCATION & OUTREACH 

The EO Customer Education & Outreach office offers the 
following materials and services to keep you in-the-know and
to promote a better understanding of the tax laws governing
exempt organizations.
■ Newsletter: a periodic electronic newsletter with informa-
tion for tax-exempt organizations and practitioners. To request:
go to www.irs.gov/eo, click on “EONewsletter.”

■ EO Web site at www.irs.gov/eo provides extensive infor-
mation and “how-to” assistance including:
– descriptions, rules, and requirements for the different types 
  of exempt organizations
– tax kit for exempt organizations
– IRS continuing professional education (CPE) articles
– memoranda highlighting tax law developments
– exempt organization statistics
– how to apply for exempt status
– tips on how to avoid filing errors
– how to search to see if a specific organization qualifies 
  to receive tax-deductible contributions
■ Workshops and Conferences: Check our Web site at
www.irs.gov/eo for dates, topics, and locations of EO sponsored
and co-sponsored workshops and conferences on tax rules for
exempt organizations.
■ Speakers: Call EO Customer Education and Outreach at
(202) 283-2300 for information on how to request an IRS 
EO specialist to speak to your group.
■ IRS Forms and Publications: Call the IRS at (800) 829-3676
to order free IRS publications and forms, or download IRS 
publications and forms from the IRS Web site at www.irs.gov.
Some exempt organization-related publications include:
– Publication 526, Charitable Contributions
– Publication 557, Tax-Exempt Status for Your Organization
– Publication 598,Tax on Unrelated Business Income 
  of Exempt Organizations
– Publication 1771, Charitable Contributions – Substantiation 
  and Disclosure Requirements
– Publication 3079, Gaming Publication for Tax-Exempt Organizations
– Publication 3386, Tax Guide for Veterans Organizations

RULINGS AND AGREEMENTS

The EO Rulings and Agreements office processes applications
for tax-exemption and provides direction through private letter
rulings and technical guidance.
■ Determination Letter Process: Through this process,
Rulings and Agreements determines if your organization meets
the requirements to be recognized as exempt from federal
income tax. Instructions for filing an application for exemption
are found in IRS Package 1023, Application for Recognition of
Exemption Under Section 501(c)(3) of the Internal Revenue Code,
and in IRS Package 1024, Application for Recognition of Exemption
Under Section 501(a). Publication 557, Tax-Exempt Status for 
Your Organization, contains examples of qualifying organizational
documents.
■ Private Letter Rulings: This program helps you determine
in advance how a specific transaction or arrangement might
affect your organization’s exempt status.The IRS publishes 
a Revenue Procedure at the beginning of each year in the
Internal Revenue Bulletin explaining the private letter ruling
process. It also details the fees for this service. In addition,
you may call EO Rulings and Agreements at (202) 283-2300 
for more information.
■ Technical Guidance: Rulings and Agreements provides 
guidance items of general applicability that explain how the 
tax laws may affect your organization. Materials include annual
continuing professional education (CPE) text, Revenue Rulings,
and Revenue Procedures. Click the “Charities and Other
Nonprofits” link at www.irs.gov to research technical guidance
that may apply to your organization.

EXAMINATIONS 
The goal of the EO Examinations office is to promote voluntary
compliance by analyzing operational and financial activities of
exempt organizations.The activities include developing process-
es to identify areas of noncompliance, developing corrective
strategies, and assisting other EO functions in implementing
these strategies.

Examinations’ centralized case-selection and review process
ensures consistency of enforcement activities and helps the office
focus its resources on the areas of highest noncompliance.

CUSTOMER ACCOUNT SERVICES

Tax Exempt & Government Entities division provides a toll-free
telephone service and a centralized office in Cincinnati, OH,
to answer your exempt organization inquiries.

TE/GE Customer Account Services
(877) 829-5500
Monday - Friday

Internal Revenue Service
TE/GE Customer Account Services
PO Box 2508
Cincinnati, OH 45201

Exempt Organizations inquires may relate to completion 
of applications for exemption, completion of returns, and
account-related issues.

EXEMPT ORGANIZATIONS

Martha Sullivan                       (202) 283-2300
Director,                             tege.eo@irs.gov
Exempt Organizations
Bobby Zarin                           (202) 283-2300
Director,                             tege.eo.ceo@irs.gov
Customer Education and Outreach
Lois Lerner                           (202) 283-2300
Director,                             tege.eo.ra@irs.gov
Rulings and Agreements
Rosie Johnson                         (214) 413-5425
Director,                             tege.eo.e@irs.gov
Examinations

OTHER IRS ASSISTANCE
IRS Customer Assistance
(800) 829-1040
Call toll-free with general federal tax questions.
IRS Web site at www.irs.gov
Access the IRS Home Page to get federal tax forms with
instructions, publications, and tax law changes.
IRS Tax Forms and Publications
(800) 829-3676
Order free tax forms and publications.
IRS Tax Fax
(703) 368-9694
Dial from a fax machine, and then follow voice prompts 
to get forms faxed back to you.

                Department of the Treasury
                Internal Revenue Service
                www.irs.gov
                Publication 3637 (Rev. 7-2005)
                Catalog Number 30307Q