An IRS determination letter sample follows a standard one-page format: a header block listing your Employer Identification Number, accounting period, public charity status code, effective date of exemption, and contribution deductibility, followed by body text confirming that the IRS has recognized your organization as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Every 501(c)(3) letter uses this same general layout, though the IRS has updated the formatting over the years.
What Appears in the Header
The top of a determination letter is a block of reference fields. Each one carries specific meaning for how your organization is treated by the IRS, by donors, and by grant-makers.
- Employer Identification Number. Your organization’s nine-digit EIN.
- Accounting Period Ending. The month your fiscal year closes. This drives your Form 990 filing deadline.
- Public Charity Status. A code reference such as 170(b)(1)(A)(vi) showing how the IRS classifies your organization and distinguishing it from a private foundation.
- Form 990 Required. A yes or no field indicating whether you must file annual information returns.
- Effective Date of Exemption. When your tax-exempt status began. It is often retroactive to your date of formation.
- Contribution Deductibility. Whether donations to your organization qualify as tax-deductible for the donor.
What the Body of the Letter Says
Below the header, the letter states that the IRS has reviewed your application and determined that you are exempt from federal income tax under Section 501(c)(3). It confirms that contributions are deductible under Section 170 of the Internal Revenue Code and that your organization qualifies as a public charity under the classification shown in the header. The letter also points you to IRS Publication 4221-PC, which outlines the recordkeeping, reporting, and disclosure obligations you take on going forward.
That is essentially the whole document. It is short by design. Its job is to serve as durable proof, and its short, standardized form is what makes it easy for a grant-maker, bank, state agency, or donor to verify at a glance.
How to Get a Copy of Your Letter
The method depends on when the IRS originally issued it.
Letters Issued January 1, 2014 or Later
For letters issued in 2014 or afterward, the fastest option is the IRS Tax Exempt Organization Search (TEOS) tool. TEOS is publicly accessible and does not require a login or identity verification. Search by organization name or EIN, and if the determination letter is in the database, you can download it directly.1Internal Revenue Service. Obtaining Copies of Exemption Determination Letter From IRS
Letters Issued Before 2014
Older letters will not appear in TEOS. To request one, submit Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. The form is submitted electronically by completing it and clicking the Submit Form button, which sends it to the IRS by email.2Internal Revenue Service. Instructions for Form 4506-B
You will need your organization’s official legal name, EIN, and address as they appear in IRS records. On the form, check the box for the copy of the original determination letter, or check the box for an affirmation letter if you want a currently dated document instead.3Internal Revenue Service. Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter Processing can take up to 60 days. If you have been waiting longer than that, call the IRS Exempt Organizations line at 877-829-5500 to check the status.1Internal Revenue Service. Obtaining Copies of Exemption Determination Letter From IRS
Affirmation Letter as an Alternative
An affirmation letter is a freshly dated document confirming that your exempt status is currently active. It serves the same purpose for grantors and donors as a copy of the original determination letter.1Internal Revenue Service. Obtaining Copies of Exemption Determination Letter From IRS If a grantor or government agency wants proof that your status is still active today, an affirmation letter is often the cleaner choice because its current date removes any ambiguity about whether the original recognition still stands. Both are requested through the same Form 4506-B.
What the Letter Obligates You to Do
The letter is not just a credential. Holding one triggers a public disclosure duty. Under federal law, your exemption application (Form 1023 or 1023-EZ), all supporting documents, and the IRS determination letter itself must be open for anyone to review during regular business hours at your principal office. If your organization has regional or district offices with three or more employees, those offices must also make the materials available.4Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
When someone requests a copy in person, you must provide it immediately. Written requests must be fulfilled within 30 days. You can charge a reasonable copying fee plus actual postage, but you cannot refuse the request or ignore it. An organization that fails to comply faces a penalty of $20 for each day the failure continues.5Office of the Law Revision Counsel. 26 USC 6652 – Failure to File Certain Information Returns, Registration Statements, Etc. That figure adds up quickly if your organization has no process for handling requests.
If You Are a Subordinate in a Group Exemption
Not every 501(c)(3) has its own determination letter. Some nonprofits operate under a group exemption, where a central organization such as a national association holds the exemption for its local chapters or affiliates. Subordinate organizations in a group exemption do not receive their own individual determination letters from the IRS.6Internal Revenue Service. Group Exemptions
If you are a local chapter covered by a group exemption, your proof of exempt status comes through the central organization. That parent entity maintains the master list of covered subordinates and submits annual updates to the IRS adding or removing chapters. When a grantor or vendor asks for your determination letter, you will typically provide the group exemption letter along with documentation from the central organization confirming your inclusion on the subordinate list. If you cannot get that documentation, or if you have separated from the central organization, you will need to apply for your own individual determination letter using Form 1023 or 1023-EZ.
What the Letter Does Not Cover
A federal determination letter recognizes exemption from federal income tax on revenue related to your exempt purpose. It does not exempt you from state sales tax, which is a separate system administered by each state’s revenue department and requires its own certificate. A grantor or bank asking for proof of your 501(c)(3) status is asking about the federal letter; a vendor asking why you should not be charged sales tax at the register is asking about something the federal letter does not answer.