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Form 4506-B Instruksi

Instruksi untuk Form 4506-B, Permintaan untuk Copy of Exempt Organisasi IRS Aplikasi atau Surat

Rev. Agustus 2023

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  • Bentuk 4506-B - Permintaan untuk Copy of Exempt Organisasi IRS Aplikasi atau Surat
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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  
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  
(TEOS) www.irs.gov/teos.  
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.  
!
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,  
use Tax Exempt Organization Search, www.irs.gov/teos.  
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.  
!
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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. 21 min.  
. 20 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.  
!
CAUTION  
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