Printable Form 2026

IRS Form 4506-B – IRS Forms, Instructions, Pubs 2026

IRS Form 4506-B – IRS Forms, Instructions, Pubs 2026 – In the world of tax-exempt organizations, transparency and access to key documents are essential. Whether you’re a researcher, donor, or part of an educational institution, obtaining copies of an exempt organization’s IRS application or determination letter can provide valuable insights into its status and operations. IRS Form 4506-B serves as the official tool for making such requests under Internal Revenue Code Section 6104. This comprehensive guide explores everything you need to know about Form 4506-B, including its purpose, how to complete it, submission details, and more. We’ll draw from official IRS resources to ensure accuracy and relevance as of 2026.

What Is IRS Form 4506-B?

IRS Form 4506-B, titled “Request for a Copy of Exempt Organization IRS Application or Letter,” is a specialized form designed to allow individuals or entities to obtain photocopies of an exempt organization’s exemption application or determination letter. This form is crucial for accessing documents that confirm an organization’s tax-exempt status, such as applications filed on Forms 1023, 1023-EZ, 1024, or 1024-A, along with supporting materials like articles of incorporation and bylaws.

Key points about the form:

  • Purpose: It enables requests under IRC Section 6104 for public inspection of exempt organization documents. Determination letters issued in 2014 or later are often available online via the IRS’s Tax Exempt Organization Search (TEOS) tool at www.irs.gov/teos.
  • Exclusivity: This form must be used specifically for exemption applications and determination letters. Requests for other documents, like tax returns or reports, should use Form 4506-A instead.
  • Availability: Exempt organizations are required to make their applications available for public inspection, so you might obtain copies directly from the organization to avoid IRS processing times.

Form 4506-B was last revised in May 2024, with instructions updated in August 2023. It’s important to note that political organization forms like 8871 and 8872 are available at www.irs.gov/polorgs.

Who Needs to Use Form 4506-B?

This form is ideal for a variety of requesters seeking verification or research purposes:

  • Donors and Grantors: To confirm an organization’s exempt status before making contributions.
  • Researchers and Media: For investigative or educational articles on nonprofits.
  • Educational and Scientific Institutions: For academic studies or non-commercial research.
  • Organizations Themselves: An exempt organization or its officers can request their own documents, but they’ll receive only the “Open for Public Inspection” version, excluding sensitive information like contributor identities.
  • Commercial Users: Businesses or consultants needing the information for professional purposes.

If you’re checking deductibility of charitable contributions, start with TEOS at www.irs.gov/teos. For older determination letters (pre-2014), Form 4506-B is often necessary.

Step-by-Step Guide: How to Fill Out Form 4506-B?

Completing Form 4506-B is straightforward but requires attention to detail. A separate form is needed for each organization. Here’s a breakdown of the key lines:

  1. Line 1: Requester Information – Provide your full name, phone number (with extension), date, and complete address, including street, city, state, country, and ZIP code.
  2. Line 2: Exempt Organization Details – Enter the organization’s official name (as approved for exempt status), employer identification number (EIN), and full address. Using the exact official name is critical to avoid delays or rejections.
  3. Line 3: Category of Requester – Check one box: Commercial user, Non-commercial scientific institution, Media (include outlet name), Educational institution, or All others. This determines your fee structure.
  4. Line 4: Reason for Request – Non-commercial requesters must explain the purpose and how the records will be used to qualify for reduced fees. Commercial users skip this.
  5. Line 5: Items Requested – Check boxes for:
    • Application for exemption (includes the most recent Form 1023/1024 series and supporting docs).
    • Exemption determination letter only (most recent).
    • Affirmation letter (current-dated confirmation of status).
    • Other (specify publicly disclosable items like group exemptions or Form 8940 requests). Note: “Other” requests may take longer. Do not request returns or notices here – use Form 4506-A.

Use Adobe Reader to fill out the form, as browser tools may cause issues.

How to Submit Form 4506-B?

Submission is exclusively via email:

  • Complete the form digitally.
  • Click the “Submit Form” button at the bottom to email it directly to the IRS.
  • Do not include attachments or send via other methods, as this will delay processing.

If you’ve submitted and it’s been over 60 days, contact IRS Customer Service at 877-829-5500. Avoid duplicate submissions.

Costs Associated with Form 4506-B Requests

Fees are based on your requester category and apply to photocopies:

  • Commercial Users: $0.20 per page.
  • All Others (Educational, Media, etc.): First 100 pages free; $0.20 per page thereafter.

The IRS will bill you after processing. For requests over $250, advance payment is required. Digital inspections on TEOS are free.

Alternatives to Form 4506-B

Before filing:

  • Check TEOS (www.irs.gov/teos) for post-2013 determination letters.
  • Contact the organization directly for inspection or copies.
  • Use Form 4506-A for returns like Form 990.

For affirmation letters (confirming current status), you can also use Form 4506-B.

Frequently Asked Questions About IRS Form 4506-B

  • What if I need a prior exemption application? Check “Other” on Line 5 and specify details.
  • Can I request documents for multiple organizations? No, submit a separate form for each.
  • How long does processing take? Typically 60 days or more; contact customer service if delayed.
  • Is the form free to download? Yes, available as a PDF.
  • What if my request is rejected? Ensure the form is complete and used only for eligible items.

Final Thoughts on Accessing Exempt Organization Documents

IRS Form 4506-B is a vital resource for promoting transparency in the nonprofit sector. By following the steps outlined, you can efficiently request the documents you need. Remember to verify information through official channels like TEOS to save time and costs. For the latest version, download the PDF here: https://www.irs.gov/pub/irs-pdf/f4506b.pdf. Always consult a tax professional for personalized advice.