What Is Form 4506-A and How to Use It?

Form 4506-A is a specific Internal Revenue Service (IRS) document used to request public records of tax-exempt organizations. This form provides a pathway for individuals to access key information about the finances of entities like charities and non-profits. It is not intended for requesting personal tax returns or those of standard for-profit businesses, which require different forms and procedures.

How to Access Tax-Exempt Organization Records

Before filing any forms, the easiest and fastest way to get information on a tax-exempt organization is to use the IRS’s Tax Exempt Organization Search (TEOS) tool online. This portal provides free access to many Forms 990, 990-EZ, 990-PF, and 990-T filed with the IRS in recent years. As this tool provides immediate access to documents without charge, it should be your first step.

If the documents you need are not available through the online tool, you can request them from the IRS using a specific form.

Annual Returns (Form 4506-A)

Form 4506-A is used to request copies of a tax-exempt organization’s annual information returns. The most commonly sought-after documents are from the Form 990 series. Form 990 is the most comprehensive, detailing revenue, expenses, assets, liabilities, and compensation of top officials. Form 990-EZ is a shorter version for smaller organizations, while Form 990-PF is filed by private foundations.

Exemption Applications and Letters (Form 4506-B)

To request a copy of an organization’s application for tax-exempt status or its IRS determination letter, you must use Form 4506-B, “Request for a Copy of Exempt Organization IRS Application or Letter.” These application forms establish the basis upon which the IRS granted the exemption. For example, Form 1023 is the application used by organizations seeking recognition as a 501(c)(3) charity, while Form 1024 is for other tax-exempt organizations.

Information and Instructions for Completing Form 4506-A

To complete Form 4506-A accurately, you must enter the full legal name, Employer Identification Number (EIN), and address of the tax-exempt organization. This information must be precise to ensure the IRS can locate the correct records. An incorrect EIN or a slight variation in the organization’s name could lead to a rejected request.

The form then requires the requester’s name and address. On line 7, you will check the boxes for the specific returns you are requesting and enter the exact tax years or periods for the documents. Under public disclosure rules, tax-exempt organizations must make their annual information returns available for the three most recent years.

Submission Process and What to Expect

There is no charge for copies of publicly disclosable documents requested with Form 4506-A, so no payment should be included.

The completed form should be mailed to the IRS address listed in the form’s instructions. The correct mailing address is dependent on the type of document being requested, so it is important to verify the location in the most current version of the instructions. The agency states that it may take up to 60 calendar days to fulfill the request. The requested documents will be mailed to the address you provided on the form.