Form 4506-B: Requesting IRS Tax-Exempt Records, Fees, and Redactions

Form 4506-B is the IRS form used to request a copy of a tax-exempt organization’s exemption application, determination letter, or affirmation letter under Internal Revenue Code Section 6104. The form itself is free to submit, though the IRS charges $0.20 per page beyond the first 100 pages for most requesters. Before you file, check the IRS Tax Exempt Organization Search tool, because many determination letters are already posted there for free.

Check TEOS Before You File

Determination letters issued on or after January 1, 2014 are available through the IRS Tax Exempt Organization Search (TEOS) tool at no cost.¹ You can view and print them without submitting any form. TEOS also shows the organization’s name, EIN, and ruling date.

TEOS does not host the full application package or supporting documents. If you need the actual Form 1023, 1024, articles of incorporation, bylaws, or a determination letter issued before 2014, you’ll need Form 4506-B.¹

What You Can Request

The form offers several checkboxes, and your choice decides what the IRS sends back.²

Application for exemption. The most recently approved application (Form 1023, 1023-EZ, 1024, or 1024-A) with all supporting documentation and the determination letter.
Exemption determination letter only. Just the letter the IRS issued when it approved the application.
Affirmation letter. A newly dated letter confirming the organization’s current exempt status, useful when a grantor or donor needs fresh verification.³
Other. Publicly disclosable items that don’t fit the main categories, such as group exemption requests, certain Form 8940 requests (including foundation reclassification), and prior exemption applications.²

One boundary worth knowing: Form 4506-B does not cover annual information returns like Form 990. For those, you use Form 4506-A instead.⁴

Filling Out the Form

The form is short. The line that trips people up is the organization’s name. Enter the full legal name exactly as it appeared when the IRS approved the exemption; an abbreviation or informal name can cause the IRS to miss the file and reject the request.² Including the EIN alongside the name makes it much easier for staff to pull the right record.

You’ll also give your own name and a mailing address for the copies, and you’ll pick a requester category. The three options are commercial user; educational institution, media, or non-commercial scientific institution; and all other requesters. If you pick anything other than commercial user, you must briefly explain how you plan to use the records. Without that explanation, the IRS defaults you to the commercial rate.⁵

How to Submit and What It Costs

The IRS accepts Form 4506-B only by email. Mail and fax are not accepted. Download the PDF, fill it out digitally, and use the “Submit Form” button at the bottom, which generates the email submission.⁵ The IRS notes that this transmission is not encrypted, so keep sensitive personal information off the form beyond what it requires.

Commercial users pay $0.20 per page for every page. Everyone else gets the first 100 pages free and pays $0.20 per page after that.² You don’t pay upfront. The IRS bills you after the documents are located and copied, and you can pay electronically through Pay.gov using a bank account or a credit or debit card.⁶

Plan on about 60 days for processing. “Other” category requests tend to run longer because the records are less standardized. If 60 days pass with no response, call the IRS Exempt Organizations line at 877-829-5500. Sending a duplicate request before then usually slows your file down.

Getting the Documents Faster From the Organization

You don’t have to go through the IRS at all. Federal law requires tax-exempt organizations to make their exemption applications and supporting materials available for public inspection at their principal office during regular business hours, and to provide copies on request.⁷ In-person requests generally get same-day copies; written requests must be filled within 30 days, with the clock starting at payment if the organization charges a reasonable copying fee.⁸

An organization that posts the documents on a free, publicly accessible website only has to point you there.⁹ Citing Section 6104(d) in a written request tends to get a quicker response from smaller nonprofits that may not know about the rule.

If the Organization Is a Subordinate Under a Group Exemption

Subordinates covered by a group exemption ruling don’t have their own individual determination letters. Their exempt status flows from a central organization’s group ruling, so filing Form 4506-B for the subordinate won’t produce a letter. To confirm a subordinate’s status, contact the central organization directly.³ You can still use the “Other” box on Form 4506-B to request the central organization’s group exemption application or ruling letter, though those requests run longer than standard ones.²

What’s Redacted

The copies you receive are the public-inspection versions, not the original filings. Social Security numbers are always removed, along with trade secrets, proprietary processes, and similar confidential business information.¹⁰

Donor information is treated differently depending on where it sits. Contributor names and addresses on annual returns are not disclosed. On the original exemption application, however, contributor names and addresses are subject to disclosure.¹¹ If you’re requesting your own organization’s file, expect that detail to appear in the copy.

1
Internal Revenue Service. Exempt Organizations Public Disclosure – Obtaining Copies of Documents From IRS
2
Internal Revenue Service. Instructions for Form 4506-B (Rev. 8-2023)
3
Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS
4
Internal Revenue Service. About Form 4506-A, Request for Copy of Exempt or Political Organization IRS Form and Form 4506-B, Request for Copy of Exempt Organization IRS Application or Letter
5
Internal Revenue Service. Form 4506-B (Rev. 5-2024)
6
Internal Revenue Service. Electronic Payment of User Fees
7
Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
8
eCFR. Public Inspection and Distribution of Applications for Tax Exemption and Annual Information Returns of Tax-Exempt Organizations
9
Internal Revenue Service. 26 CFR 301.6104(d)-3
10
Internal Revenue Service. Exempt Organization Public Disclosure and Availability Requirements
11
Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications – Contributors Identities Not Subject to Disclosure