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

Form 4506-B is the IRS request used to obtain a tax-exempt organization’s exemption application, determination letter, or affirmation letter under Internal Revenue Code Section 6104. There is no filing fee, though the IRS charges $0.20 per page for copies beyond the free allowance tied to your requester category. Before you fill anything out, check the IRS Tax Exempt Organization Search tool; if the letter you need is already posted there, you can skip the form entirely.

Check TEOS Before You File Anything

The IRS posts determination letters issued on or after January 1, 2014, for free through its Tax Exempt Organization Search (TEOS).¹ You can view and print those letters without submitting anything or paying anything. The tool also shows basic organizational data such as name, EIN, and ruling date.

What TEOS won’t give you is the full exemption application package, the supporting documents that came with it, or any determination letter issued before 2014. If you need the actual Form 1023, 1024, articles of incorporation, or bylaws that were filed with the application, Form 4506-B is the route.¹

What You Can Request

The form has four checkboxes, and each pulls a different set of records.²

Application for exemption returns the most recently approved application (Form 1023, 1023-EZ, 1024, or 1024-A) along with all supporting documentation and the determination letter.
Exemption determination letter only returns just the letter the IRS issued when it approved the application.
Affirmation letter is a newly dated letter confirming current exempt status, useful when a grantor or contributor wants fresh verification.³
Other covers publicly disclosable records that don’t fit the categories above, such as group exemption requests, certain Form 8940 requests like foundation reclassification, and prior exemption applications.

One boundary worth flagging: Form 4506-B does not cover annual information returns. To get Form 990 or 990-PF, you need Form 4506-A instead.⁴

Filling Out the Form

The form is short, but two entries decide whether your request succeeds. First is the organization’s full legal name exactly as it appeared when the IRS approved the exemption. An abbreviated or informal name can prevent the IRS from locating the file, and the request will be rejected.² Second is the EIN. Pairing name and EIN gives the IRS what it needs to pull the right records.

You’ll also give your own mailing address and pick a requester category, which sets your fees:

Commercial user, meaning anyone requesting records for a commercial purpose.
Educational institution, media, or non-commercial scientific institution.
All other requesters, including the general public, researchers, and individuals.

If you’re anything other than a commercial user, include a short explanation of how you’ll 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 by email only. Mail and fax aren’t options. 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 email isn’t encrypted, so don’t add sensitive personal information beyond what the form requires.

Commercial users pay $0.20 per page for every page. Everyone else gets the first 100 pages free, and additional pages are $0.20 each.² Nothing is due upfront; the IRS bills after it copies the documents. Electronic payment through Pay.gov, including bank debit and card options, is available when the invoice comes.⁶

Plan on roughly 60 days. Requests filed under the Other category tend to run longer because the records are less standardized. If nothing has arrived after 60 days, call the IRS Exempt Organizations line at 877-829-5500. Sending a duplicate submission before then usually slows things down.

Ask the Organization Directly for a Faster Answer

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.⁷ That’s typically faster than waiting on the IRS.

In-person requests must be filled the same day. Written requests get a 30-day response window, with the clock starting on payment receipt if the organization charges a reasonable copying fee.⁸ An organization can also satisfy the duty by posting the documents online where anyone can access, view, download, and print them for free; in that case, it only has to point you to the URL.⁹ Citing Section 6104(d) in a written request tends to get a faster reply, particularly from smaller nonprofits that may not know the rule.

Subordinates Under a Group Exemption

If the organization is a subordinate under a group exemption rather than independently recognized, it won’t have its own determination letter. Its exempt status flows from the central organization’s group ruling. To verify a subordinate’s status, contact the central organization directly instead of filing Form 4506-B for the subordinate.³ You can, however, use the Other box on Form 4506-B to request the central organization’s group exemption application or ruling letter, though those requests take longer to process.²

What Gets Redacted

The copy you receive won’t be untouched. The IRS removes Social Security numbers and any information that would reveal trade secrets, proprietary processes, or similar confidential business information before releasing an exemption application for public inspection.¹⁰

Donor information is handled differently by document type. On annual returns, contributor identities are not publicly disclosed. On the original exemption application, contributor names and addresses that were included in the filing are subject to disclosure.¹¹ If you’re pulling your own organization’s application, expect the public-inspection version with those redactions applied.

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