Do You Have Your IRS Determination Letter?
Posted on Wednesday, December 06, 2023
ShareAfter the IRS approves an organization’s tax-exempt application, it will issue a determination letter. This letter establishes that the organization meets the requirements of the section under which it is claiming exemption.
Included in the letter is the organization’s name and address as well as the following:
- Employer identification number
- Contact person
- Contact telephone number
- Accounting period ending
- Public charity status
- Whether Form 990 is required
- The effective date of exemption
- Contribution deductibility
An organization’s IRS determination letter is a very important document and should be maintained in perpetuity by the organization. Exempt organizations must make available for public inspection certain annual returns and applications for exemption and must provide copies of such returns and applications to individuals who request them. The determination letter is included as one of the documents that organizations must make available for public inspection. Copies normally must be provided immediately in the case of in-person requests, and within 30 days in the case of written requests. You may charge a reasonable copying fee plus actual postage for providing copies.
An organization’s determination letter is also a document that many funders request before awarding a grant or contribution to a nonprofit as this provides proof that the organization is recognized by the IRS as a tax-exempt organization.
The IRS does provide a copy of determination letters issued January 1, 2014, and later on their website using their Tax Exempt Organization Search tool. If your organization received its tax-exempt status before January 1, 2024, your determination letter will not be available online.
If you need to obtain a copy of your organization’s determination letter, or another organization’s letter, you can file Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. This form can be filed with the IRS via email, mail, or fax.
- By email to tage-eo-my.eo.request@irs.gov
- By mail to Internal Revenue Service, Attn: EO Correspondence Unit, PO Box 2508, Room 6403, Cincinnati, OH 45201
- By fax to 855-204-6184
There is a fee required with the filing of the return of $.20 per page for commercial users. For all other users, the fee is $.20 per page after the first 100 pages (the first 100 pages are free).
It may take up to 60 days to process Form 4506-B so be sure to allow ample response time when submitting the Form.
Contributed by: Carrie Minnich, MAcct, CPA | Partner | DWD CPAs & Advisors
Posted in Mission Minded Nonprofits
Disclaimer: The information contained in Dulin, Ward & DeWald’s blog is provided for general educational purposes only and should not be construed as financial or legal advice on any subject matter. Before taking any action based on this information, we strongly encourage you to consult competent legal, accounting or other professional advice about your specific situation. Questions on blog posts may be submitted to your DWD representative.