If the IRS issued your letter on or after January 1, 2014, you can get a copy of your 501(c)(3) determination letter in a couple of minutes by downloading it free from the IRS Tax Exempt Organization Search tool. For older letters, check your organization’s own records first, then request a replacement from the IRS using Form 4506-B.
Download It From the IRS Website
The Tax Exempt Organization Search (TEOS) tool on irs.gov hosts downloadable images of determination letters issued on or after January 1, 2014. Search by your organization’s legal name or Employer Identification Number, and the results page will link to the actual letter the IRS sent.1Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
TEOS also confirms other basic facts about any exempt organization, including its legal name, EIN, and whether its status is currently active or has been revoked. Those confirmations are available for organizations whose letters predate 2014 too, but the downloadable letter image is not.2Internal Revenue Service. Tax Exempt Organization Search
If your letter falls in this date range, this is the whole process. Download the PDF and you’re done.
Search Your Own Records
For pre-2014 letters, start inside the organization. The determination letter should live in the permanent corporate records next to the articles of incorporation and bylaws. Look at physical binders and any cloud drives or shared legal folders your organization uses.
If nothing turns up, contact the attorney or CPA who prepared the original Form 1023. The IRS instructions for Form 1023 tell applicants to keep the completed application in their permanent records, and the professional who filed it often keeps the full exemption file for years afterward.3Internal Revenue Service. Instructions for Form 1023 (Rev. December 2024)
A scanned or photocopied version is usually enough for grant applications and state compliance filings. You rarely need the original paper document.
Request a Copy Using Form 4506-B
When the letter is older than 2014 and no copy exists in your files, request one from the IRS using Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. It’s the only form the IRS accepts for this.1Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
What the Form Asks For
You’ll provide the organization’s legal name as it appeared when exempt status was granted, the current mailing address, and the EIN. Match the original name exactly. If the IRS can’t tie your request to the administrative file, it will stall.4Internal Revenue Service. Instructions for Form 4506-B (Rev. 8-2023)
The form also asks you to identify your requester category (commercial user, educational institution, media, or “all others”) and explain how the records will be used. Organizations requesting their own letter typically fall under “all others.”5Internal Revenue Service. Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter
How to Submit It
Submit the completed form electronically using the “Submit Form” button built into the PDF, which routes it to the IRS by email. Older guidance directing filers to mail the form to Cincinnati or send it by fax is out of date.4Internal Revenue Service. Instructions for Form 4506-B (Rev. 8-2023)
Fees
The IRS does charge for photocopies. Non-commercial requesters get the first 100 pages free and pay $0.20 per page after that. Commercial users pay $0.20 per page from page one. If the bill will exceed $250, the IRS requires payment in advance; smaller requests are billed after the fact.4Internal Revenue Service. Instructions for Form 4506-B (Rev. 8-2023)
Processing Time
The IRS doesn’t publish a turnaround time for Form 4506-B, and the instructions themselves warn that some requests “could result in significant delays.” If you have a grant deadline or a state filing due soon, don’t rely on this route alone.
Ask for an Affirmation Letter Instead
An affirmation letter is a separate document the IRS issues that confirms your organization’s current tax-exempt status. For a donor, grantor, or state agency, it does the same job as the original determination letter. You request it on the same Form 4506-B.1Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
This is a practical fallback when the original letter is lost and a funder needs something official. You can also call IRS Exempt Organizations at 877-829-5500 to check on a pending request or ask what documentation will satisfy a particular situation.6Internal Revenue Service. Contact IRS Exempt Organizations
If You’re a Subordinate Under a Group Exemption
Organizations that hold exempt status as a subordinate under a group exemption ruling don’t have their own determination letter, because the IRS never issued one to them. Contact the central organization that holds the group ruling and ask for written confirmation that your chapter or affiliate is covered.1Internal Revenue Service. EO Operational Requirements: Obtaining Copies of Exemption Determination Letter From IRS
Local chapters of a national organization often trip on this. Call national headquarters, not the IRS.
Check That Your Status Hasn’t Been Revoked
Before spending time chasing a copy of an old letter, confirm the status it documents is still in force. The IRS automatically revokes exempt status for any organization that fails to file a required Form 990, 990-EZ, 990-PF, or 990-N for three consecutive years. The revocation is automatic, with no warning letter and no grace period.7Internal Revenue Service. Automatic Revocation of Exemption
The Auto-Revocation List is searchable through the same TEOS tool. It shows the organization’s name, EIN, last known address, effective revocation date, and whether reinstatement has been granted.7Internal Revenue Service. Automatic Revocation of Exemption
If your status was revoked, the old determination letter no longer reflects reality. Reinstatement requires a new exemption application on Form 1023 or Form 1023-EZ and the user fee, and the IRS generally reinstates as of the application date. Retroactive reinstatement back to the revocation date is available in limited circumstances if you can show reasonable cause for the missed filings.8Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
Federal Exemption Isn’t a State Exemption
The 501(c)(3) determination letter is a federal document. It does not automatically exempt your organization from state income tax, sales tax, or property tax. Most states require a separate application, and many want a copy of the federal letter attached. Check with your state’s tax or revenue agency for the specific filings and fees that apply.