An IRS determination letter is the original ruling that granted your organization tax-exempt status, while an affirmation letter is a more recent document confirming the IRS still recognizes that status. You use the determination letter as your foundational proof of exemption; you request an affirmation letter when the original is lost, out of date, or when a grantor or bank wants something with a fresh issuance date. Understanding the difference between an IRS determination letter and an affirmation letter matters because grantors, state agencies, and financial institutions each ask for these documents in different situations.
What a Determination Letter Establishes
The IRS issues a determination letter after reviewing an organization’s exemption application and concluding that it qualifies under a specific section of the Internal Revenue Code. For 501(c)(3) applicants that application is Form 1023 (or the streamlined Form 1023-EZ); other exempt types use Form 1024 or Form 1024-A.1Internal Revenue Service. Exempt Organizations Rulings and Determinations Letters
The letter names the code section your organization is exempt under, the effective date of the exemption, and whether you are classified as a public charity or a private foundation. That classification controls how much donors can deduct and what operational rules apply to the organization. For 501(c)(3) groups, the letter also confirms that contributions are deductible under Section 170.2Internal Revenue Service. Instructions for Form 1023
A determination letter does not expire. It remains valid for the life of the organization as long as you file the required annual returns and continue operating within the exempt purpose described in the original application. Because the IRS measures later changes against the facts in that application, the determination letter is a permanent baseline document worth storing somewhere safe.
What an Affirmation Letter Is
An affirmation letter is a separate document the IRS issues to confirm that an organization currently holds tax-exempt status. It reflects the organization’s name, address, and exempt classification as the IRS has them on file the day the letter is generated.3Internal Revenue Service. Exempt Organizations – Affirmation Letters
Organizations typically request an affirmation letter in three situations: the original determination letter has been lost, the organization has changed its legal name or address, or a grantor or financial institution wants something more current than a document that might be decades old. The recent issuance date is really the point. It gives third parties confidence the exempt status has not been revoked since the original ruling. For grantors and contributors, the IRS treats an affirmation letter as serving the same purpose as a copy of the original determination letter.4Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS
Determination Letter vs. Affirmation Letter at a Glance
The two letters answer related but distinct questions.
- A determination letter answers: “Did the IRS grant this organization tax-exempt status, and under what section?” It is issued once, following an application, and carries the effective date of the original ruling.
- An affirmation letter answers: “Does the IRS still recognize this organization as exempt today?” It can be issued repeatedly on request, and carries a current date reflecting the organization’s information as of that day.
Both letters can prove exemption to a donor, grantor, or bank. Use the determination letter when a party wants the original ruling document; request an affirmation letter when you cannot produce the original, when your organization’s name or address has changed, or when the requester wants proof that your status is current.
How to Get a Copy of Your Determination Letter
The route depends on when the letter was originally issued.
For letters issued on or after January 1, 2014, you can download a copy directly from the IRS Tax Exempt Organization Search (TEOS) tool on irs.gov. No form, no waiting period, no fee. Search by your organization’s name or EIN, and the determination letter is available as a downloadable document.4Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS
For letters issued before 2014, you submit Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. The IRS now accepts this form only by email. You complete the PDF and click the “Submit Form” button at the bottom of the page.5Internal Revenue Service. Instructions for Form 4506-B The older process of mailing or faxing the form to Cincinnati has been replaced. There is no user fee for requesting a copy.
If more than 60 days pass without a response, contact IRS Customer Service at 877-829-5500 to check the status. Do not submit a second request. Duplicates slow processing rather than speed it up.4Internal Revenue Service. EO Operational Requirements – Obtaining Copies of Exemption Determination Letter From IRS
How to Request an Affirmation Letter
An affirmation letter can also be requested through Form 4506-B using the same email submission process. The request must include the organization’s full legal name, its Employer Identification Number, and the signature of an authorized officer or trustee. The person signing must state the capacity in which they are signing, such as “Jane Doe, Treasurer.”3Internal Revenue Service. Exempt Organizations – Affirmation Letters
If you are reporting a name change at the same time you request the affirmation letter, you cannot do it by phone. Name changes must be submitted by mail or fax along with supporting documentation, such as an amendment to the articles of incorporation. Even if you report a name or address change when requesting the letter, you still need to report that same change on your next annual return.3Internal Revenue Service. Exempt Organizations – Affirmation Letters
Subordinates Under a Group Exemption
If your organization is a subordinate chapter or affiliate covered under a group exemption letter, the picture changes. The IRS issues the group exemption to a central organization, and subordinates are included under that umbrella without filing individual applications. Because subordinates never go through the standard application process, they do not receive their own determination letters.6Internal Revenue Service. Group Exemption Resources
To prove exempt status to a grantor or bank, a subordinate typically provides a copy of the central organization’s group exemption letter along with documentation showing the subordinate is on the covered roster. The central organization maintains that roster, so coordinating with your parent entity is the first step.
Why Either Letter Can Become Worthless: Automatic Revocation
Neither a determination letter nor an affirmation letter protects an organization that has stopped filing. If your organization fails to file its required annual return or notice (Form 990, 990-EZ, or 990-N) for three consecutive years, the IRS automatically revokes tax-exempt status. There is no warning letter after the third missed filing and no grace period. Revocation takes effect on the original due date of that third return.7Internal Revenue Service. Automatic Revocation of Exemption
The IRS does send a notice after two consecutive missed filings, warning that revocation will follow if the third is also missed.8Office of the Law Revision Counsel. 26 USC 6033 – Returns by Exempt Organizations Organizations that have changed addresses or leadership often never see it. The IRS publishes a searchable list of revoked organizations, and grantors frequently check it before releasing funds.
Once revoked, your determination letter is no longer valid, and the IRS will not issue an affirmation letter confirming exempt status you no longer have. Donors who contribute to a revoked organization cannot claim a charitable deduction, and income the organization earns may be subject to federal income tax. Getting back on the exempt rolls requires filing a new exemption application, paying the user fee, and filing any back returns you missed. The IRS offers several reinstatement paths, with the fastest options available to smaller organizations that apply within 15 months of the revocation notice.9Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated If reinstatement is granted, the IRS issues a new determination letter. Keep both the new letter and the original if you still have it. The new letter establishes the reinstated status; the original documents your organization’s history.