IRS Form 4506-B Guide: Request Exemption Letters & Files

1. Introduction – What is Form 4506-B?

IRS Form 4506-B, titled “Request for a Copy of Exempt Organization IRS Application or Letter,” is an official federal document issued by the Internal Revenue Service (IRS). It is administered by the IRS Exempt Organizations division under Section 6104 of the Internal Revenue Code.

This form is used by non-profit administrators, grantmakers, donors, researchers, and the general public to request official copies of an exempt organization’s original application for tax exemption or official IRS determination and affirmation letters.

2. Purpose of the Form – Why Does This Form Exist?

When a non-profit organization applies for tax-exempt status under Section 501(c)(3) or other tax-exempt codes, the IRS issues an official “determination letter” approving its tax-exempt status. Non-profits often need this letter to apply for grants, open bank accounts, or prove to donors that contributions are tax-deductible.

If an organization loses its original determination letter issued prior to 2014, or if a funder needs a full copy of the original exemption application file (such as Form 1023 or Form 1024), Form 4506-B provides the official, standardized method to request these legal documents directly from the IRS.

3. Who Needs to File This Form – Eligibility Criteria

Form 4506-B can be filed by any individual or organization seeking official IRS exemption records. Common requesters include:

• Non-profit Leaders and Board Members: Requesting a replacement determination letter or a current “affirmation letter” confirming their active tax-exempt standing.
• Grantmakers and Foundations: Verifying the legal tax-exempt status of a grant applicant before disbursing funds.
• Donors and Financial Institutions: Requiring official IRS documentation of an organization’s 501(c) status for tax deduction or banking compliance.
• Journalists and Legal Researchers: Requesting historical exemption application files (Form 1023 or Form 1024) to review an organization’s founding governance documents.

4. Who Is Exempt / Not Required to File

You do not need to file Form 4506-B in the following situations:

• Post-2014 Determination Letters: Determination letters issued in 2014 or later can be searched and downloaded for free instantly using the Tax Exempt Organization Search (TEOS) tool on the official IRS website.
• Annual Tax Returns (Form 990 Series): If you want copies of an organization’s annual tax return (Form 990, 990-EZ, or 990-PF), you must use Form 4506-A, not Form 4506-B.
• Personal or Business Income Tax Records: Individuals and commercial businesses requesting their own tax return copies should use Form 4506 or Form 4506-T.

5. When to File – Deadlines and Frequency

Form 4506-B is an event-based form that can be filed at any time during the year. There are no statutory filing deadlines or annual submission windows.

However, processing times for paper or historical archived records can take 60 days or longer. Non-profit administrators and grant applicants should submit Form 4506-B well in advance of grant application deadlines or financial audits.

6. Where and How to File

The IRS allows Form 4506-B to be submitted electronically via email using the interactive “Submit Form” button located directly on the official fillable PDF form. Alternatively, requesters can submit the completed form by fax or mail to the IRS address as per instructions for Exempt Organizations correspondence.

A separate Form 4506-B must be completed for each individual tax-exempt organization you are requesting records for.

7. Step-by-Step Instructions to Fill the Form

Form 4506-B requires specific identifying information about the requester and the target tax-exempt organization. The table below outlines the primary sections of the form:

Form Section	Field Name	Filing Instructions
Section 1	Requester Information	Enter your full legal name, phone number, mailing address, and email address.
Section 2	Exempt Organization Details	Enter the exact legal name, 9-digit Employer Identification Number (EIN), and physical address of the non-profit organization.
Section 3	Requester Category	Select your category: Commercial user, Non-commercial scientific institution, Media, Educational institution, or All others.
Section 4	Reason for Request	Non-commercial requesters must explain how the records will be used to avoid being charged commercial reproduction rates.
Section 5	Document Selection	Check the requested items: Application for Exemption (Form 1023/1024), Exemption Determination Letter, Affirmation Letter, or Other.

8. Required Documents/Information Needed Before Filling

Before completing Form 4506-B, make sure you have the following information available:

• The exact official legal name of the tax-exempt organization (avoid using informal acronyms or trade names).
• The organization’s 9-digit Employer Identification Number (EIN).
• Your contact details and requester category classification.
• Specification of the exact document needed (original application file, determination letter, or affirmation letter).

9. Common Mistakes to Avoid

Filing errors on Form 4506-B can cause processing rejections or unnecessary delays. Watch out for these common errors:

• Requesting Form 990 returns: Attempting to request annual tax returns on Form 4506-B. Form 4506-B is strictly for exemption applications and determination letters (returns belong on Form 4506-A).
• Requesting post-2014 determination letters: Filing Form 4506-B for a recent determination letter that could be downloaded for free online in minutes.
• Omitting the EIN: Leaving the 9-digit Employer Identification Number blank, which prevents the IRS from locating the organization’s file.
• Listing multiple non-profits: Requesting records for more than one organization on a single form. A separate Form 4506-B is required for each entity.

10. Penalties for Non-Filing or Errors

Because Form 4506-B is an optional public records request, there are no civil tax penalties for submitting an incorrect or incomplete form.

However, if your request contains errors or missing details, the IRS will reject the application. This resets your processing timeline and can lead to missed grant opportunities or audit delays.

11. Related Forms or Schedules

Form 4506-B interacts with several related non-profit and public record forms, including:

• Form 4506-A – Request for Copy of Exempt or Political Organization IRS Form (for Form 990, 990-EZ, 990-PF)
• Form 1023 – Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
• Form 1024 – Application for Recognition of Exemption Under Section 501(a)
• Form 4506 – Request for Copy of Tax Return
• Form 4506-T – Request for Transcript of Tax Return

12. Frequently Asked Questions (FAQs)

What is an IRS Determination Letter?

An IRS determination letter is an official document issued by the IRS recognizing an organization’s tax-exempt status under Internal Revenue Code Section 501(c)(3) or other applicable non-profit sections.

What is an IRS Affirmation Letter?

An affirmation letter is a currently dated letter issued by the IRS that confirms an organization’s tax-exempt status remains active and in good standing under its original determination.

How much does it cost to submit Form 4506-B?

Most routine requests for determination letters or affirmation letters submitted by non-commercial requesters are processed free of charge. Commercial users or large paper reproduction orders may be subject to copying fees.

Can I get a post-2014 determination letter faster without Form 4506-B?

Yes. Determination letters issued in 2014 or later can be viewed and printed instantly for free using the Tax Exempt Organization Search (TEOS) tool on the official IRS website.

Can I use Form 4506-B to request a charity’s Form 990 tax return?

No. Form 4506-B is exclusively for exemption applications and determination letters. To request a copy of a Form 990, 990-EZ, or 990-PF tax return, submit Form 4506-A.

How long does the IRS take to process Form 4506-B requests?

Processing times vary, but receiving paper copies or historical files can take up to 60 days or longer. Submitting via the PDF’s email feature can help reduce processing delays.

13. Conclusion – Key Takeaways

IRS Form 4506-B is the official request form used to obtain copies of a non-profit organization’s original tax-exemption application (Form 1023/1024), pre-2014 determination letter, or current affirmation letter directly from the IRS.

Before submitting Form 4506-B, check the IRS Tax Exempt Organization Search tool to see if the determination letter can be downloaded online for free. If Form 4506-B is required, ensure you include the non-profit’s 9-digit EIN and select the correct document category to avoid processing delays.