Vorm 4506-B juhised
Juhised vormi 4506-B jaoks, vabastusega organisatsiooni IRS-i taotluse või kirja koopia taotlus
Rev. August 2023
Seotud vormid
- Form 4506-B - Maksuvabastusega organisatsiooni IRS-i taotluse või kirja koopia taotlus
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
4506-B and its instructions, such as legislation enacted after this
form and instructions were published, go to www.irs.gov/
Note. The IRS will send you a bill for the photocopy cost. If your
cost is over $250, we will ask for payment in advance.
THEN the charge for paper copies
IF you are. . .
is . . .
What's New
How To Submit. How the Form 4506-B is submitted has been
updated to accept only email submissions made by clicking the
“Submit Form” button at the bottom of the form.
A commercial user,
$ .20 per page.
An educational institution, media,
non-commercial scientific institution,
or all other requesters,
First 100 pages free, $ .20 per page
thereafter.
Exclusive use of Form 4506-B. Requests for copies of
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
clicking the “Submit Form” button at the bottom of the page.
General Instructions
Purpose Of Form
Adobe Reader. We use Adobe Acrobat PDF files to provide
electronic access to our forms and publications. You will need to
have the Adobe Reader software installed to submit this form. We
recommend using the most recent version of Adobe Reader -
available free from Adobe's website.
Use Form 4506-B to request, under Section 6104, a copy of an
exempt organization's exemption application or determination
letter. Determination letters issued 2014 or later are available for
inspection and printing on Tax Exempt Organization Search
When submitting, saving, or printing a file, be sure to use the
functionality of Adobe Reader rather than your web browser.
If you want a copy of an exempt or political organization's return,
report, or notice, you can view exempt organization forms free of
charge on Tax Exempt Organization Search (TEOS),
www.IRS.gov/teos or complete Form 4506-A.
Requests for copies of exemption applications and/or determination
letters must be submitted via Form 4506-B. All other form or letter
requests will not be accepted.
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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
Line 1
Requester. Enter the requester's name, phone number, and
address.
If you want to determine if charitable contributions are deductible,
Note. Exempt organizations must make their exempt applications
available for public inspection. You can visit the organization to
inspect the material instead of requesting it from the IRS. The
organization may be able provide the copies to you.
Line 2
Exempt organization. Enter the organization's official name
under which exempt status was approved, address, and employer
identification number. If you do not enter the official name, we
may not be able to locate or provide the requested item.
An organization, or its officers, may request a copy of the
organization's own application on Form 4506-B. However, they will
only receive the copy that is “Open for Public Inspection.” The publicly
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.
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Complete a separate Form 4506-B for each organization.
CAUTION
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
the information on this form to carry out the Internal Revenue
laws of the United States. We need the information to gain access
to the exempt organization IRS application or letter you requested
in our files and properly respond to your request.
Line 4
Reason for request. To avoid being charged the commercial
rate, all requesters, except commercial users, must provide a
reason for requesting the records and explain how the records
will be used.
The authority to ask for the information requested on this form
is Internal Revenue Code Section 6104 and its regulations. You
are not required to provide the information requested on this form.
However, if you do not furnish the information, we may not be
able to fulfil your request. Providing willfully false or fraudulent
information may subject you to criminal penalties. Routine uses
include disclosing the information to the Department of Justice for
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
combat terrorism.
Line 5
Check the box(es) for the item(s) you are requesting. You may
request more than one item. Do NOT use this form to request
copies of returns, reports or notices. Use Form 4506-A,
Request for a copy of Exempt or Political Organization IRS
Form.
What we will send you
IF you check…
THEN we will send you…
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Section 6103. The
time needed to complete and file Form 4506-B will vary
depending on individual circumstances. The estimated average
time is:
Application for exemption
A copy of the most recently approved
application for exemption submitted by
the organization, along with all
supporting documentation and the
determination letter. This includes
Form 1023, 1023-EZ, 1024, 1024-A
etc.
Note. If the organization previously
filed for exemption under a different
subsection or was previously granted
exemption, revoked, and then filed for
reinstatement, you will only receive the
most recent application by checking
this box. If you would like previous
applications, you must check the
“other” box and indicate this in the
space provided.
Recordkeeping .
Learning about the law or the form
Preparing the form
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6 min.
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Copying, assembling, and sending the form to the IRS
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 4506-B simpler, we
would be happy to hear from you. You can send us comments by
publications. You can also send your comments to:
Exemption determination letter only
Only the determination letter that was
issued as a result of the most recently
approved exemption application (Form
1023, 1023-EZ, 1024, 1024-A, etc.).
Note. Determination letters issued
2014 or later are available on Tax
Exempt Organization Search (TEOS).
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 4506-B to this address. Instead, see Where
To File.
Affirmation letter
Other
A letter with the current date affirming
the current exempt status of the
organization.
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.
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CAUTION
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