IRS updates process for requesting copies; International Charity Fraud Awareness Week

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EO Update: e-News for Charities & Nonprofits November 27, 2023

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IRS updates process for requesting copies of exempt organization documents

Looking for information about an exempt organization? Use the Tax Exempt Organization Search (TEOS) tool on IRS.gov. TEOS is the primary source for publicly available data on electronically filed Forms 990 provided by the IRS, and it also allows the public to view determination letters issued since January 1, 2014. Taxpayers can request other information related to tax-exempt organizations using either Form 4506-A or 4506-B. The IRS has updated the process to request copies of these documents, including a revised Form 4506-B. The revised form ensures consistency and improves timeliness for processing these requests. Please see below for specific details on the processes that are now in place to request copies of documents for exempt organizations.

TEOS - view exempt organization returns and recent determination letters on IRS.gov

Forms 990, 990-EZ, 990-PF, 990-T (for IRC Section 501(c)(3) organizations), and 990-N received in 2017 or later can be viewed individually and as bulk data downloads on TEOS. Determination letters issued in 2014 or later are also available on TEOS.

Form 4506-A - request a copy of a return that’s not available on IRS.gov

Complete Form 4506-A, Request for Copy of Exempt or Political Organization IRS Form, to request copies of Form 990, 990-EZ, 990-PF, 990-T (for IRC Section 501(c)(3) organizations), or 5227. Form 4506-A can be submitted by mail or fax; email submissions are not accepted.

Form 4506-B - request a copy of an organization’s exemption application or determination letter from the IRS

Use TEOS to view determination letters issued in 2014 or later online.

To request a copy of a determination letter issued before 2014, submit Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter, using the email feature on the form. No faxed or mailed submissions will be accepted.

You may use Form 4506-B to request a copy of an organization’s application for recognition of tax-exempt status (Forms 1023, 1023-EZ, 1024, 1024-A, etc.) or an affirmation letter affirming the current exempt status of the organization.

Submitting Form 4506-B

The IRS will only process a request for copies submitted on the current Form 4506-B (updated August 2023). Requests must include a complete Form 4506-B and the correct Employer Identification Number (EIN) and must be used for an exempt organization.

If a request is not accepted, you will receive a letter explaining why and describing the correct method for resubmitting a request, where applicable.

As part of ongoing efforts to improve service for the tax-exempt community, the TEOS Modernization project team is focused on improving usability based on stakeholder feedback. These enhancements involve providing essential descriptive information such as a dataset guide, data dictionary, indices, annotated tax forms, schemas, FAQs, and regular updates, all aimed at enhancing public usability. Check the TEOS Improvements webpage for more information. 

International Charity Fraud Awareness Week November 27 – December 1, 2023

Please join the IRS and other international organizations and regulators by participating in the annual International Charity Fraud Awareness Week (ICFAW), November 27 – December 1, 2023. This is a free event and open to all. The international event is held to raise awareness and share best practices to detect, avoid and respond to fraud and financial crime. The ICFAW Resources webpage also has a list of useful links.


For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

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