Instructions for Form 4506-A (2021)

Instructions for Form 4506-A

(Revised January 2021)

Request for a Copy of Exempt or Political Organization IRS Form

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to Form

4506-A and its instructions, such as legislation enacted after this

form and instructions were published, go to www.irs.gov/

form4506.

What's New

Forms 990, 990-EZ, 990-PF and 990-T received in 2018 and

subsequent are available in bulk download free of charge on Tax

Exempt Search (TEOS), https://www.irs.gov/charities-non-profits/

tax-exempt-organization-search-bulk-data-downloads.

General Instructions

Purpose of Form

Use Form 4506-A to request under section 6104:

● A copy of an exempt or political organization’s return, report,

notice, or exemption application.

You do not have to complete Form 4506-A to get copies of the

following forms.

● Forms 990, 990-EZ, 990-PF and 990-T received in 2018 and

subsequent, use Tax Exempt Organization Search,

www.irs.gov/ charities-non-profits/tax-exempt-organizationsearch for individual copies and for bulk download use Tax

Exempt Search (TEOS), https://www.irs.gov/charities-nonprofits/tax-exempt-organization-search-bulk-data-.

● Form 8871, Political Organization Notice of Section 527 Status,

and Form 8872, Political Organization Report of Contributions

and Expenditures, are available for inspection and printing from

the Internet. The website address for both forms is

www.irs.gov/polorgs.

● Exempt or political organizations must make their returns,

reports, notices, and exempt applications available for public

inspection. You can visit the organization to inspect the

material instead of requesting it from the IRS. The organization

may be able to mail the copies to you.

● You may request images of Form 990-N (e-Postcard), for TaxExempt Organizations Not Required to File Form 990 or 990EZ, filings at www.irs.gov/app/ePostcard.

● The machine readable data for the efiled Forms 990, 990-EZ

and 990-PF are available for download from Amazon Web

Services (AWS) www.aws.amazon.com/public-datasets/

irs-990/ and Tax Exempt Organization Search (TEOS)

www.irs.gov/charities-non-profits/tax-exempt-organizationsearch-bulk-data-downloads.

● If you want to determine if charitable contributions are

deductible, use Tax Exempt Organization Search, www.irs.gov/

charities-non-profits/tax-exempt-organization-search.

TIP

To see an organization’s current activities or financial data,

you can use www.guidestar.org.

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An organization, or its officers, may request a copy of the

organization's own return on Form 4506-A. However, they will only

receive the copy that is “Open for Public Inspection.” The publicly

CAUTION available copy will not include, for example, information that may

identify a contributor and documents that were filed with the return, but are not

open to public inspection. An organization, or its officers, may request a complete

copy of the organization's own return by completing Form 4506, Request for Copy

of Tax Return, and paying the applicable fee.

Digital Data Request

The IRS can provide copies of exempt organization returns on

USB for returns received in years 2015 through 2017. Requesters

can order the complete set (for example, all Forms 990 and 990EZ or all Forms 990-PF filed for a year) or a partial set by state. If

you are ordering a partial set on USB, indicate the state(s), and

month(s) you are ordering. Sample digital data requests are not

available for individual states. Digital data and sample digital data

requests are not available for individual exempt organizations.

Complete information, including the cost, is available on the IRS

website. Search Copies of Scanned EO Returns Available at

www.irs.gov/Charities-&-Non-Profits/Copies-of-Scanned-EOReturns-Available.

Format

Raw. The digital data contain image files in Tag Image File (TIF)

format for returns selected for the month or quarter requested.

This format is best for users who intend to process the image files

through their data software.

How Much Will It Cost?

You may inspect a return, report, notice, or exemption application

at an IRS office free of charge.

If you want a photocopy of a return, report, notice, or an

exemption application, see the chart below.

Note. The IRS will send you a bill for the photocopy cost. If your

cost is over $250, we will ask for payment in advance.

IF you are. . .

THEN the charge for paper copies

is . . .

A commercial user

$ .20 per page

An educational institution, media,

non-commercial scientific institution,

or all other requesters

First 100 pages free, $ .20 per page

thereafter

Digital data requests and sample digital data requests must be

prepaid. Please include your payment with your request. Search

Copies of Scanned EO Returns Available at www.irs.gov/

Charities-&- Non-Profits/Copies-of-Scanned-EO-ReturnsAvailable for the cost of digital data and sample digital data. A

check or money order for the fee should be payable to “United

States Treasury.”

Reminder. Fees for digital data are updated in January of each

processing year. Refer to IRS.gov to determine the required fee

related to the processing year the request is submitted for. For

example – Processing year 2018 digital data fees are updated

January 2018.

Catalog Number 51552X

Where To File

Line 9

Use the following chart to determine where to fax or mail

(depending on the service needed) Form 4506-A. Note: To avoid

delays, do not combine requests sent to different address on one

Form 4506-A.

Check the box(es) for the item(s) you are requesting. You may

request more than one item.

IF you want . . .

THEN file Form 4506-A

with the . . .

A copy of an exemption application,

Form 1023. Form 1023-EZ, Form

1024, Determination Letter, or updated

Determination Letter (includes all

supporting documents)

Internal Revenue Service

Attn: Correspondence Unit

P.O. Box 2508, Room 4024

Cincinnati, OH 45201

Fax no. 855-204-6184

A copy of a return,

report, or notice

Internal Revenue Service

RAIVS Unit MS: 6716

Ogden, UT 84201

Fax no. 855-653-9144

What we will send you

IF you check…

THEN we will send you…

Exemption application

A copy of the most recently approved

application for exemption submitted by

the organization, along with all

supporting documentation and the

determination letter. This includes

Form 1023, 1023-EZ, 1024, etc.

Note: If the organization previously

filed for exemption under a different

subsection or was previously granted

exemption, revoked, and then filed for

reinstatement, you will only receive the

most recent application by checking

this box. If you would like previous

applications, you must check the

“other” box and indicate this in the

space provided.

How Long Will It Take?

Generally, it may take up to 60 days for us to process your

request.

Specific Instructions

Determination letter only

Only the determination letter that was

issued as a result of the most recently

approved exemption application (e.g.,

Form 1023, Form 1023-EZ, Form

1024, etc.). Note: Determination letters

issued 2014 and subsequent are

available on Tax Exempt Organization

Search (TEOS). www.irs.gov/charitiesnon-profits/tax-exempt-organizationsearch.

Affirmation letter

A letter with the current date affirming

the current exempt status of the

organization.

Other

The specific items you request on the

line provided or on an attachment. Use

this box to request any other item(s)

that is/are publicly disclosable.

Examples include, but are not limited

to, group exemption requests, some

requests made on Form 8940, and

prior exemption applications.

Line 1

Exempt or political organization. Enter the organization's

official name under which exempt status was approved, address,

and employer identification number. If you do not enter the official

name, we may not be able to locate the requested form.

Complete a separate Form 4506-A for each organization.

Line 2

Requester. Enter the requester's name, address, phone

number, and the name of a contact person.

Line 3

Category of requester. Check the appropriate category of the

requester. You must check a box.

Line 4

Reason for request. To avoid being charged the commercial

rate, all requesters except commercial users must provide a

reason for requesting the records and explain how the records

will be used.

Note: Requests for these “other”

documents take longer to process and

could result in significant delays.

Lines 5-8

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For each applicable form, complete the item(s) you are

requesting. You may request more than one form. For each form

requested enter the specific tax year(s) or period(s) for a paper or

digital data request as indicated. If ordering a partial set on digital

data or sample digital data, indicate, state(s), and month(s)

requested. If ordering a sample digital data, check the sample

digital data box, and write in the calendar year(s). Sample digital

data requests are not available for individual states. Digital data

and sample digital data requests are not available for individual

exempt organizations.

Incomplete requests will be rejected.

CAUTION

Note. Tax returns are generally available only for 7 years from

filing before they are destroyed in accordance with applicable

provisions of law.

Other: Use this box to request any other Form(s) that is/are

publicly disclosable. Examples include Form 8886-T, and, if filed

by a private foundation, Form 4720.

Note: Requests for these “other” documents take longer to

process and could result in significant delays.

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Privacy Act and Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the Internal Revenue

laws of the United States. We need the information to gain

access to the return or other exempt or political organization IRS

form you requested in our files and properly respond to your

request.

The authority to ask for the information requested on this form

is section 6104 and its regulations. You are not required to

provide the information requested on this form. However, if you

do not furnish the information, we may not be able to fulfil your

request. Providing willfully false or fraudulent information may

subject you to criminal penalties. Routine uses include disclosing

the information to the Department of Justice for civil or criminal

litigation. We may also disclose this information to federal and

state agencies to enforce federal nontax criminal laws and to

federal law enforcement and intelligence agencies to combat

terrorism.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103. The

time needed to complete and file Form 4506-A will vary

depending on individual circumstances. The estimated average

time is:

Recordkeeping . . . . . . . . . . . . . . . . .

Learning about the law or the form . . . . . . . . .

Preparing the form . . . . . . . . . . . . . . . .

Copying, assembling, and sending the form to the IRS .

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If you have comments concerning the accuracy of these time

estimates or suggestions for making Form 4506-A simpler, we

would be happy to hear from you. You can send us comments by

going to www.irs.gov/formspubs/, clicking on “More Information,”

and then clicking on “Give us feedback.” You can also send your

comments to:

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Do not send Form 4506-A to this address. Instead, see Where

To File.

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