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Form 4506-A Instructions

Instructions for Form 4506-A, Request for a Copy of Exempt or Political Organization IRS Form

Rev. November 2021

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  • Form 4506-A - Request for a Copy of Exempt or Political Organization IRS Form
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Instructions for Form 4506-A  
(Revised November 2021)  
Request for a Copy of Exempt or Political Organization IRS Form  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
To see an organization’s current activities or financial data,  
you can use www.guidestar.org.  
TIP  
Future Developments  
For the latest information about developments related to Form  
4506-A and its instructions, such as legislation enacted after this  
form and instructions were published, go to www.irs.gov/  
An organization, or its officers, may request a copy of the  
organization's own return on Form 4506-A. 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  
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CAUTION  
identify a contributor and documents that were filed with the return, but are not open  
to public inspection. An organization, or its officers, may request a complete copy of  
the organization's own return by completing Form 4506, Request for Copy of Tax  
Return, and paying the applicable fee.  
What's New  
Forms 990, Return of Organization Exempt From Income Tax,  
990-EZ, Short Form Return of Organization Exempt From Income  
Tax, 990-PF Return of Private Foundation or Section 4947(a)(1)  
Trust treated as a Private Foundation, and 990-T, Exempt  
Organization Business Income Tax Return received in 2017 or  
later are available in bulk download free of charge on Tax Exempt  
Organization Search (TEOS), www.irs.gov/teos.  
Digital Data Request  
The IRS can provide copies of exempt organization returns on  
USB for returns received in years 2015 through 2016. Requesters  
can order the complete set (for example, all Forms 990 and 990-  
EZ or all Forms 990-PF filed for a year) or a partial set by state. If  
you are ordering a partial set on USB, indicate the state(s), and  
month(s) you are ordering. Sample USB requests are not  
available for individual states. USB and sample USB requests are  
not available for individual exempt organizations. Complete  
information, including the cost, is available on the IRS website.  
Search Copies of Scanned EO Returns Available at www.irs.gov/  
copies.  
To request copies of exemption applications and letters, you must  
submit Form 4506-B, Request for a Copy of Exempt Organization  
IRS Application or Letter.  
General Instructions  
Purpose Of Form  
Use Form 4506-A to request under Section 6104:  
Format  
A copy of an exempt or political organization’s return, report, or  
Raw. The USB contain image files in Tag Image File (TIF) format  
for returns selected for the month or quarter requested. This  
format is best for users who intend to process the image files  
through their data software.  
notice.  
You do not have to complete Form 4506-A to get copies of the  
following forms:  
Forms 990, 990-EZ, 990-PF and 990-T received in 2017 or  
later, use Tax Exempt Organization Search (TEOS),  
www.irs.gov/teos. You can use TEOS for individual copies and  
for bulk data downloads. Note: Before you complete a Form  
4506-A please check Tax Exempt Organization Search (TEOS)  
at www.irs.gov/teos for the form you are requesting. If return is  
not available submit a Form 4506-A.  
How Much Will It Cost?  
You may inspect a return, report, or notice at an IRS office free of  
charge.  
If you want a photocopy of a return, report, or notice see the  
chart below.  
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.  
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 from  
IRS.gov. The website address for both forms is www.irs.gov/  
THEN the charge for paper copies  
IF you are. . .  
is . . .  
You may request images of Form 990-N (e-Postcard), for Tax-  
Exempt Organizations Not Required to File Form 990 or 990-  
EZ, filings at Tax Exempt Organization Search (TEOS),  
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.  
The machine readable data for the efiled Forms 990, 990-EZ  
and 990-PF are available for download at Tax Exempt  
Organization Search Bulk Data Downloads, www.irs.gov/  
USB requests and sample USB requests must be prepaid.  
Please include your payment with your request. Search Copies of  
Scanned EO Returns Available at www.irs.gov/copies, available  
for the cost of USB and sample USB. A check or money order for  
the fee should be payable to “United States Treasury.”  
If you want to determine if charitable contributions are  
deductible, use Tax Exempt Organization Search, www.irs.gov/  
teos.  
Reminder: Fees for USB are updated in January of each year.  
See www.irs.gov to determine the required fee.  
Note. Exempt or political organizations must make their returns,  
reports, and notices 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 to mail the copies to  
you.  
Catalog Number 51552X  
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 return or other exempt or political organization IRS  
form you requested in our files and properly respond to your  
request.  
Where To File  
To file Form 4506-A, mail or fax to:  
Internal Revenue Service  
RAIVS Unit MS: 6716  
Ogden, UT 84201  
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.  
Fax number - 855-653-9144  
How Long Will It Take?  
Generally, it may take up to 60 days for us to process your  
request.  
Specific Instructions  
Line 1  
Exempt or political 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 the requested form.  
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-A will vary  
depending on individual circumstances. The estimated average  
time is:  
Complete a separate Form 4506-A for each organization.  
Line 2  
Requester. Enter the requester's name, address, phone number,  
and the name of a contact person.  
Line 3  
Category of requester. Check the appropriate category of the  
requester. You must check a box.  
Recordkeeping .  
Learning about the law or the form  
Preparing the form  
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6 min.  
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Line 4  
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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.  
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-A simpler, we  
would be happy to hear from you. You can send us comments by  
publications. You can also send your comments to:  
Lines 5-8  
For each applicable form, complete the item(s) you are  
requesting. You may request more than one form. For each form  
requested enter the specific tax year(s) or period(s) for a paper or  
USB request as indicated. If ordering a partial set on USB or  
sample USB, indicate, state(s), and month(s) requested. If  
ordering a sample USB, check the sample USB box, and write in  
the calendar year(s). Sample USB requests are not available for  
individual states. USB and sample USB requests are not  
available for individual exempt organizations.  
Internal Revenue Service  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
Do not send Form 4506-A to this address. Instead, see Where  
To File.  
Line 8b  
Other form(s). Use this box to request any other form that is  
publicly disclosable. Examples include Form 8886-T and, if filed  
by a private foundation, Form 4720.  
Note. Requests for these “other” documents take longer to  
process and could result in significant delays.  
Incomplete requests will be rejected.  
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CAUTION  
Note. Tax returns are generally available only for seven years  
from filing before they are destroyed.  
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