What Is Form 4506-A and How Do I File It?

Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, is used to access certain records of tax-exempt and political organizations. Under Internal Revenue Code Section 6104, the public is permitted to inspect specific filings from these entities, such as a Form 990. This form allows individuals to obtain copies of an organization’s filed returns or reports. To request a copy of an organization’s application for tax-exempt status, such as Form 1023, or its IRS determination letter, one must use Form 4506-B.

Before filing Form 4506-A, first check the IRS’s online Tax Exempt Organization Search (TEOS) tool. Many recent returns filed electronically, including Forms 990, 990-EZ, 990-PF, and 990-T, are available for free public viewing and download. This database may provide immediate access to the documents you need, avoiding the cost and waiting period of a formal request.

The primary purpose of the form is to facilitate transparency by making key financial and operational documents of non-profits and other similar organizations available. It is not used for requesting personal or business tax returns, for which other forms like Form 4506 are required. This access helps researchers, journalists, and the general public understand how these organizations operate and use their funds.

Information Required to Complete Form 4506-A

The most current version of Form 4506-A is available for download on the IRS website. The initial lines require the requester’s personal details, including full name, mailing address, and a daytime telephone number. This information ensures the IRS can contact you and knows where to send the requested documents.

For an exempt organization, you must complete line 5 with its full name, address, and Employer Identification Number (EIN). The EIN is a unique nine-digit number assigned by the IRS and is the most effective way to identify the correct entity. Without an accurate EIN, the IRS may not be able to locate the organization’s records.

If you are requesting documents related to an employee retirement plan, you will use line 6. This requires the name and EIN of the plan sponsor, the official name of the plan, and the three-digit plan number. This level of detail is needed to distinguish between different plans that a single sponsor might operate.

You must specify the exact documents you need by entering the form number, such as Form 990 for public charities, Form 990-PF for private foundations, or a form from the 5500 series for employee benefit plans. You must also provide the tax year or the specific year-ending date for the period. The form allows you to indicate whether you want a paper copy, a digital copy on a USB drive, or to schedule an in-person inspection at an IRS office.

Submitting the Completed Form

Once completed, Form 4506-A can be submitted by mail or fax. You must check the most current instructions for the form on the IRS website to find the correct mailing address or fax number. Sending the form to an incorrect location will result in processing delays.

After submitting the form, the IRS states that it may take up to 60 calendar days to process a request for copies. The time frame can vary based on the volume of requests and the accessibility of the specific records. There is no fee for requesting a reasonable number of copies of these public documents.

If the cost for your requested copies exceeds a certain threshold, the IRS will contact you for payment before fulfilling the request. Once processed, documents will be mailed to your provided address. If you requested an in-person inspection, the IRS will contact you to schedule an appointment at a local office.