Form 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

Instructions for Form 4506-A
(Revised October 2018)

Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
Section references are to the Internal Revenue Code unless
otherwise noted.

Digital Data Request

Beginning December 2017, the Digital Data Request will use
(USBs instead of DVDs).

The IRS can provide copies of exempt organization returns on
USB. Requesters can order the complete set (for example, all
Forms 990 and 990-EZ 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-&-NonProfits/Copies-of-Scanned-EO-Returns-Available.

General Instructions

Format

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

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, or
● An inspection of a return, report, notice, or exemption
application at an IRS office.
You do not have to complete Form 4506-A to get copies of the
following forms.
● 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). The website is www.aws.amazon.com/publicdatasets/irs-990/.
● 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.

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 DVD fees are updated January
2018.

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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
CAUTION
for Public Inspection.” The publicly 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.

Catalog Number 51552X

Where To File

as indicated. If ordering a partial set on DVD or sample DVD,
indicate the format, state(s), and month(s) requested. If ordering a
sample DVD, check the sample DVD box, indicate the format,
and write in the calendar year(s). Sample DVD requests are not
available for individual states. Individual state DVDs are only
available in Alchemy format.

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.
IF you want . . .
To inspect a return, report, notice, or
exemption application at an IRS office*

THEN file Form 4506-A
with the . . .

Line 9
Check the box(es) for the item(s) you are requesting. You may
request more than one item.

Internal Revenue Service
Centralized Processing Unit (CPU) –
Stop 93A
PO Box 621506
Atlanta, GA 30362-3006
Fax no. 877-891-6036
Note: Only one request per Fax

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.

*The office handling your request will contact you to schedule
an appointment when the item is available for inspection.

How Long Will It Take?
Generally, it may take up to 60 days for us to process your
request.

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.).

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.

Specific Instructions
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

Note: Requests for these “other”
documents take longer to process and
could result in significant delays.

Category of requester. Check the appropriate category of the
requester. You must check a box.

Line 4

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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.

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.

Lines 5-8

For each applicable form, check the box(es) for the item(s) you
are requesting. You may request more than one form. For each
form requested, check either the copy, inspection, DVD, or
sample DVD box and enter the specific tax year(s) or period(s)

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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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. 6 min.
. 10 min.
. 21 min.
. 20 min.

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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