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

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Instructions for Form 4506-A

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11:04 - 19-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form 4506-A

Department of the Treasury
Internal Revenue Service

(Rev. March 2009)
Request for Public Inspection or Copy of Exempt or Political Organization IRS
Form
What’s New

returns. All required Alchemy software is provided. This format
is best for users who wish to examine returns visually.

Formats for requesting forms. Form 4506-A was revised to
include all allowable formats (alchemy and raw) available for
requesting applicable forms.

Raw. CDs and DVDs 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.

Copies of Form 990-T and Form 5227. New lines 7 and 8
allow you to request copies of Form 990-T (for 501(c)(3)
organizations filed after August 17, 2006) and Form 5227 (for
tax years beginning after December 31, 2006) on Form 4506-A.
Form 990-N (e-Postcard). You may request images of Form
990-N (e-Postcard) filings. See below.

General Instructions

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 cost. If your cost is
over $250, we will ask for payment in advance.

Section references are to the Internal Revenue Code.

Purpose of Form
Use Form 4506-A to request under Internal Revenue Code
Section 6104:
• A copy of an exempt or political organization’s return, report,
notice, or exemption application;
• 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
certain 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 iswww.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) filings
at www.irs.gov/app/ePostcard.
An organization, or its officers, may request a copy of
the organization’s own return on Form 4506-A.
CAUTION However, they will only receive the copy that is “Open
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.

!

CD and DVD
The IRS can provide copies of exempt organization returns on
CD and/or DVD. 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 or by month. If you are
ordering a partial set on CD or DVD, indicate the format
(alchemy or raw), state(s), and month(s) you are ordering.
Complete information, including the cost, is available on the IRS
website at www.irs.gov/charities.

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

Where To File
You may use one of the following methods for filing Form
4506-A.
• Mail Form 4506-A to the IRS,
• Fax Form 4506-A to the Ogden Service Center, or
• File it with the IRS office for your area.
Use the following chart to determine where to file Form 4506-A.
IF you want . . .

THEN file Form 4506-A
with the . . .

To inspect a return, report, notice,
or an exemption application at an
IRS office*

Internal Revenue Service
Attention: Disclosure Officer (Call
1-800-829-1040 for IRS office
locations near you.)

To inspect a return, report, notice,
or an exemption application at the
IRS National Headquarters

Commissioner of Internal Revenue
Attention: Freedom of Information
Reading Room
1111 Constitution Avenue NW
Washington, DC 20224

A copy of an exemption application Internal Revenue Service
(includes all supporting
TE/GE Correspondence Unit
documents)
P.O. Box 2508, Room 4024
Cincinnati, OH 45201
Fax no. 513-263-3434
A copy of a return,
report, or notice

Internal Revenue Service
RAIVS Unit MS: 6716
Ogden, UT 84201
Fax no. 801-620-7896

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

Formats

How Long Will It Take?

Alchemy. CDs and DVDs contain image files associated in an
Alchemy database to simplify visual searching of the tax

It may take up to 60 calendar days for us to process your
request.

Cat. No. 51552X

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Instructions for Form 4506-A

11:04 - 19-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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 Internal Revenue Code 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 fill 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
Internal Revenue Code section 6103. The time needed to
complete and file Form 4506-A will vary depending on individual
circumstances. The estimated average time is:

Specific Instructions
Line 1
Exempt or political organization. Enter the organization’s
official name under which exempt status was approved,
address, and, if known, employer identification number. If you
do not enter the official name, we may not be able to locate the
requested form.

Line 2
Requester. Enter the requester’s name, address, phone
number, and the name of a contact person.

Line 3
Category of requester. Check the appropriate category of the
requester. You must check a box.

Line 4
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.
Lines 5-9. 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, or CD/DVD box and enter the specific tax year(s),
as indicated. If ordering a partial set on CD/DVD, indicate the
format, state(s), and month(s) requested. Incomplete requests
will be rejected.
Note. Tax returns are generally available only for 7 years from
filing before they are destroyed by law.

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.
12 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 write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form 4506-A to this
address. Instead, see Where To File on page 1.

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