Yes, you can get copies of a tax-exempt or political organization’s returns and exemption applications from the IRS by filling out IRS Form 4506-A. This form is the official request route when the documents are not already posted on the Tax Exempt Organization Search (TEOS) tool. The form unlocks public-inspection rights granted by Internal Revenue Code §6104, which requires the IRS to disclose most exempt-organization filings.
Getting these records matters because donors, journalists, regulators, and competitors rely on Form 990 data to spot fraud, waste, or abuse inside nonprofits. According to the National Center for Charitable Statistics, more than 1.8 million nonprofits file information returns each year, and roughly 70% of donors say they review a charity’s financials before giving, based on a 2024 BBB Wise Giving Alliance Donor Trust Report.
Here is what you will learn in this guide:
- 📝 How to complete every line of Form 4506-A without rejection
- 💰 The current IRS fee schedule and how to avoid overpaying
- ⚖️ The legal framework under IRC §6104 and 26 CFR §301.6104
- 🏛️ Federal rules first, then key state-level nuances you must know
- 🚫 The biggest mistakes filers make and how to dodge each one
What Is IRS Form 4506-A?
Form 4506-A, titled Request for a Copy of Exempt or Political Organization IRS Form, is the standard tool the public uses to order copies of returns, notices, and exemption-application files held by the IRS. The form covers a long list of filings, including Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 990-N postcard data, Form 1023, Form 1024, Form 8871, and Form 8872. The IRS processes these requests under the public-disclosure rules in IRC §6104, which makes most exempt-organization paperwork open to anyone who asks.
The form exists because Congress decided that tax-exempt entities receive a public subsidy and must therefore open their books. The consequence of this policy is that any member of the public can audit a charity, foundation, or political 527 group simply by requesting its filings. The IRS must respond, and the organization itself must also keep three years of returns on hand for in-person inspection under Treasury Regulation 26 CFR §301.6104(d)-1.
A common misconception is that Form 4506-A also works for personal tax returns. It does not. Personal returns require Form 4506 or Form 4506-T. Mixing them up causes automatic rejection and weeks of lost time.
Who Uses Form 4506-A?
Journalists use it to investigate executive pay at megacharities, and grant-makers use it to vet potential grantees before writing checks. Lawyers use it in litigation discovery, especially when a private foundation is accused of self-dealing under IRC §4941. Academic researchers pull bulk filings to study nonprofit sector trends, and competing nonprofits use it for benchmarking program-expense ratios.
The IRS does not ask why you want the records. Under the public-inspection doctrine recognized in Tax Analysts v. IRS, 117 F.3d 607 (D.C. Cir. 1997), the requester’s motive is irrelevant. The consequence is that even a hostile competitor or critic can pull a nonprofit’s returns, and the organization has no veto power.
What Form 4506-A Does Not Cover
Form 4506-A does not release donor names from Schedule B of Form 990, except for private foundations and Section 527 political organizations. It also does not release Form 990-T returns filed before 2007, and it never releases trade secrets identified by the organization under IRC §6104(a)(1)(D). The IRS will redact this protected material before sending you the file.
A real consequence of asking for blocked information is delay. The IRS routes any request touching donor or trade-secret data through extra disclosure review, which can add 60 to 90 days. A common misconception is that filing a Freedom of Information Act request will unlock more material. It will not. FOIA and §6104 cover the same disclosure ceiling for exempt organizations.
When You Need Form 4506-A vs. Free Online Tools
Before filing the form, check whether the document is already free online. The IRS Tax Exempt Organization Search (TEOS) tool now posts most Form 990, 990-EZ, 990-PF, and 990-T filings from 2017 forward at no charge. Independent databases like ProPublica Nonprofit Explorer and Candid GuideStar also host millions of filings for free.
The consequence of skipping this step is wasted money. If TEOS already has the return, paying the IRS copy fee is throwing money away. A real-world example is a graduate student named Priya who paid $58 for a 1023 application that was sitting on TEOS for free; she could have downloaded it in 30 seconds.
You still need Form 4506-A when you want older returns from before TEOS coverage, when you need a certified copy for court, when you need an exemption-application file with attachments, or when the digital scan on TEOS is incomplete. In those cases, Form 4506-A is the only path that works.
Free Online Sources Comparison
| Source | What It Covers |
|---|---|
| TEOS | Form 990 series 2017+, 1023/1024 approvals 2014+, auto-revocation list |
| ProPublica Nonprofit Explorer | Form 990 series 2001+, full-text search, executive pay charts |
| Candid GuideStar | 990s, GuideStar Seals of Transparency, mission statements |
| USAspending.gov | Federal grant awards to nonprofits |
Step-by-Step: How to Fill Out Form 4506-A
The current version of Form 4506-A has 7 numbered lines plus a signature block. Every line carries a consequence if you skip it or fill it in wrong. Follow each step exactly, because the IRS Ogden processing center rejects incomplete forms without notice.
The form is short, but each entry must match IRS records. The agency cross-checks the Employer Identification Number (EIN) against its master file, and a single digit error sends the request to the rejection queue. A common misconception is that the IRS will call you to fix typos. It will not. Rejected forms are simply returned by mail, often after 30 days of silence.
Line 1a: Name of Exempt or Political Organization
Enter the legal name exactly as it appears on the organization’s most recent return. For example, write “American Red Cross National Headquarters” rather than the casual “Red Cross.” The consequence of using a nickname is that the clerk may not find a match in the IRS Business Master File and will reject the form.
A real example is a reporter named Marcus who requested “Harvard” filings. The IRS rejected the form because Harvard has dozens of related entities, including Harvard Management Company Inc. and President and Fellows of Harvard College. He had to refile with the precise legal name and lost three weeks. A common misconception is that the IRS will pick the most likely match. It will not, because doing so could violate disclosure rules for unrelated organizations.
Line 1b: Employer Identification Number (EIN)
Enter the 9-digit EIN in the format XX-XXXXXXX. You can look up any nonprofit’s EIN on TEOS before you file. The consequence of leaving this blank or using a Social Security Number instead is automatic rejection.
A common mistake is using the EIN of a related entity, such as a foundation’s grant-making arm rather than the parent charity. The IRS will pull the wrong records, and you will pay again to refile. A common misconception is that the EIN is confidential. It is not, because EINs for exempt organizations are public information under IRC §6104(d).
Line 2: Form Number Requested
Specify each form you want, such as Form 990, Form 990-PF, Form 990-T, Form 1023, or Form 8872. If you want multiple form types, list each one on its own line. The consequence of writing “all forms” is rejection, because the IRS requires specific identification.
A real example is a due-diligence analyst named Hannah at a family office who wrote “990 series” and received only Form 990, missing the Form 990-T she actually needed. She paid twice. A common misconception is that asking for Form 990 includes the unrelated-business-income Form 990-T. It does not, because they are separate filings with separate disclosure rules under IRC §6104(d)(1)(A)(ii).
Line 3: Tax Period(s) Requested
Write the tax year-end date, such as 12/31/2023 or 06/30/2024. List each period separately. The consequence of writing only the year, like “2023,” is that the clerk may guess wrong if the organization uses a fiscal year other than calendar year.
For an exemption-application file like Form 1023, write “Original application” in this box because there is no tax period. A common misconception is that you must know the exact filing date. You do not, because the IRS indexes by tax period, not filing date.
Line 4: Requester’s Name, Address, and Phone
Enter your full name, mailing address, and daytime phone number. The IRS sends copies by U.S. Mail, so a P.O. Box works. The consequence of using an outdated address is that the package goes to the wrong place and the IRS will not resend without a new request and new fee.
A common misconception is that you can have the documents emailed. The IRS does not email copies under Form 4506-A. Email delivery is only available for bulk requests from researchers under separate agreements with the IRS Statistics of Income Division.
Line 5: Third-Party Delivery (Optional)
Use this line if you want the IRS to mail the copies to someone other than yourself, such as your attorney or your client. The third party’s name and address go here. The consequence of filling in this box is that you waive privacy regarding your identity as the requester, because the third party can see your name on Line 4.
A common misconception is that the third party can sign for delivery and bypass you. They cannot, because the requester on Line 4 remains the responsible party of record.
Line 6: Reason for Request
The IRS does not require a reason and the form does not include a separate “reason” line for standard public-inspection requests. However, if you are requesting redacted versions or noncommercial bulk copies under reduced-fee rules at IRS Revenue Procedure 95-15, explain that here in a brief note attached to the form. The consequence of claiming a reduced fee without documentation is that the IRS will charge full price and you must pay before delivery.
A real example is a journalism nonprofit director named Aisha who attached a letter showing her 501(c)(3) status and noncommercial purpose, which qualified her for a fee waiver under the public-interest standard. A common misconception is that all journalists get free copies. They do not, because the waiver is discretionary and requires written justification.
Line 7: Signature and Date
Sign and date the form. An unsigned Form 4506-A is invalid. The consequence of an electronic signature image on a mailed form is acceptance only if it is clearly an original signature; pasted images often trigger rejection.
A common misconception is that a notary is required. It is not, because Form 4506-A is not a sworn document. Only personal-return forms like Form 4506 sometimes require enhanced verification.
IRS Fees and How to Pay
The IRS charges a per-page copy fee that is updated by Federal Register notice periodically. As of the most recent IRS user-fee schedule under Rev. Proc. 2024-1 and successor guidance, the cost runs about $0.20 per page for plain copies, with potential additional fees for certified or expedited service. A typical Form 990-PF for a large foundation can run 200 pages or more, so fees add up quickly.
Pay by check or money order made out to “United States Treasury.” The consequence of paying by personal credit card is that the IRS does not accept credit cards for Form 4506-A requests. Cash is also rejected. A common misconception is that you must prepay the exact amount; the IRS will actually invoice you for any shortfall before mailing the documents.
Fee Waivers and Reduced Fees
Some requesters qualify for a fee waiver or reduced fee. These include news media in the public interest, educational institutions doing scholarly research, and noncommercial scientific researchers, all under standards similar to the Freedom of Information Act fee categories. The consequence of qualifying is significant savings, sometimes hundreds of dollars on a large request.
A real example is a researcher named Dr. Liam at a state university who avoided $340 in fees by attaching a letter on university letterhead describing his peer-reviewed study on nonprofit governance. A common misconception is that 501(c)(3) status alone earns a waiver. It does not, because the IRS evaluates the purpose of the request, not the requester’s tax status.
Where to Send Form 4506-A
Mail the completed form, fee payment, and any supporting letters to the IRS at the address listed in the current Form 4506-A instructions. At the time of writing, the address is the IRS, Mail Stop 6716, Ogden, UT 84201. The consequence of mailing to a different IRS office, like Kansas City or Austin, is delay of weeks while the form is rerouted internally.
A common misconception is that you can fax the form. You cannot, because Form 4506-A is paper-and-mail only. Express mail and overnight courier services are accepted at the Ogden street address, but standard USPS to the P.O. Box is still the default.
Processing Times
Standard processing takes about 60 days from receipt, although busy seasons in spring and fall can push that to 90 days. The consequence of needing the documents fast is that the IRS does not offer guaranteed expedited service for 4506-A requests, unlike personal-return requests.
A common misconception is that paying extra speeds up the process. It does not, because the IRS prioritizes by date received and not by fee amount. Plan accordingly when you have a litigation deadline.
Three Common Scenarios
Scenario 1: Donor Vetting a Charity
| Requester Action | Filing Outcome |
|---|---|
| Bob, a major donor, requests “Salvation Army” 990s | IRS rejects because the legal name is missing the state branch |
| Bob refiles with “The Salvation Army, a Georgia Corporation” + correct EIN | IRS accepts and mails 990s in 60 days |
| Bob spots $4M in related-party transactions | He pulls Schedule L for follow-up questions before donating |
Scenario 2: Journalist Investigating a Private Foundation
| Requester Action | Filing Outcome |
|---|---|
| Reporter Elena requests Form 990-PF for 5 tax years | IRS sends full copies including donor list (allowed for PFs) |
| Elena identifies self-dealing under IRC §4941 | Story prompts state AG investigation |
| Foundation faces excise tax penalties | Trustees pay personally under §4941(a)(1) |
Scenario 3: Attorney in Discovery
| Requester Action | Filing Outcome |
|---|---|
| Attorney David requests certified Form 990 copies | IRS supplies originals with raised seal |
| Court admits certified copies as authenticated evidence | Opposing counsel cannot object on authenticity |
| David uses Schedule J pay data | Establishes pattern of excessive compensation under IRC §4958 |
Federal Law Framework
The bedrock statute is IRC §6104, which makes exempt-organization applications, annual returns, and related materials open to public inspection. The plain-English meaning is that the IRS must show the documents to anyone who asks, with narrow exceptions for donor names, trade secrets, and certain national-security information.
The consequence of an organization itself refusing to comply with disclosure is steep. Under IRC §6652(c)(1)(C), a nonprofit faces a $20 per day penalty up to $10,000 for failing to allow public inspection of its annual returns. Willful refusal triggers a $5,000 penalty against the responsible individual under IRC §6685.
A common misconception is that the disclosure rules only apply to 501(c)(3) public charities. They do not, because §6104 covers nearly all exempt entities under §501(a), most 527 political organizations, and even some 4947(a)(1) charitable trusts.
Treasury Regulations
The regulations at 26 CFR §301.6104(d)-1 explain how the public can inspect documents at the organization’s principal office during regular business hours. The consequence of an organization not having documents physically available is that it must provide copies within 30 days of a written request.
A real example is a small nonprofit named Friends of the River that ignored a public request and was fined $1,800 under §6652(c) before correcting the lapse. A common misconception is that posting documents on the organization’s website satisfies all disclosure duties. It does, but only if the documents are exact images of the originals and freely downloadable.
Key Court Rulings
In Tax Analysts v. IRS, 117 F.3d 607 (D.C. Cir. 1997), the D.C. Circuit confirmed that determination letters and exemption-application files are subject to public disclosure under §6104. The consequence of this ruling is that the IRS cannot withhold favorable determination letters even when the organization prefers privacy.
In Public.Resource.Org v. IRS, 78 F. Supp. 3d 1262 (N.D. Cal. 2015), a federal court ordered the IRS to release Form 990 data in machine-readable format. The consequence is the modern bulk-data feed that powers ProPublica’s Nonprofit Explorer and similar tools. A common misconception is that the IRS volunteered the digital release. It did not, because litigation forced the change.
State-Level Nuances
While Form 4506-A is purely federal, state attorneys general also collect nonprofit filings. California requires Form RRF-1 and posts copies through the Registry of Charitable Trusts. New York operates a similar system through the Charities Bureau, and posts CHAR500 filings online.
The consequence of relying solely on federal Form 4506-A in a state matter is that you may miss state-specific disclosures, such as fundraising-cost ratios and professional-solicitor contracts. A real example is an attorney named Sofia who needed solicitor data for a deceptive-fundraising case and pulled state filings from the New York Charities Bureau rather than waiting on the IRS.
Common State Filings to Pair with Federal Requests
Texas, Florida, and Illinois all maintain online charity registries that supplement federal data. The consequence of using both federal and state sources is a fuller picture of governance, finances, and fundraising practices. A common misconception is that state filings duplicate federal 990 data. They do not, because state forms often demand professional-fundraiser disclosures and audited financial statements not on the federal return.
Mistakes to Avoid
- Using a nickname for the organization rather than the legal name, which causes IRS rejection at intake.
- Entering the wrong EIN by confusing the parent and an affiliate, which produces the wrong records and a wasted fee.
- Requesting “all forms” instead of listing each form number, which voids the request because the IRS will not guess.
- Writing only the calendar year on Line 3 when the organization uses a fiscal year, which produces no matching records.
- Forgetting to sign and date the form, which makes it legally invalid under IRS processing rules.
- Mailing to the wrong IRS office instead of the Ogden Mail Stop 6716 address, which adds weeks of routing delay.
- Paying by credit card or cash, which the IRS does not accept for Form 4506-A.
- Assuming TEOS has nothing without checking first, which often means paying for documents already free online.
- Claiming a fee waiver without justification, which results in full fees and possible refusal of expedited handling.
- Asking the IRS to email files, which is not a service option under Form 4506-A.
Do’s and Don’ts
Do’s
- Do check TEOS first because most modern filings are already free.
- Do use the precise legal name because the IRS Business Master File is exact-match.
- Do list each form separately because batching descriptions causes rejection.
- Do enclose payment because the IRS will not start work without it.
- Do keep a copy of the form because you may need to prove the filing date for a missing response.
Don’ts
- Don’t combine personal and exempt requests on the same form because they use different forms entirely.
- Don’t fax or email the form because only mail is accepted.
- Don’t request Schedule B donor lists for public charities because they are redacted by law.
- Don’t expect expedited service because the IRS does not offer it for 4506-A.
- Don’t ignore state filings because they often contain unique disclosures.
Pros and Cons of Using Form 4506-A
Pros
- Authoritative source because copies come directly from the IRS.
- Certified copies available for use as evidence in court proceedings.
- Covers older filings that may not appear on TEOS or third-party databases.
- Includes exemption applications with full attachments and correspondence.
- No standing requirement because anyone may request under §6104.
Cons
- Slow processing because turnaround averages 60 to 90 days.
- Per-page fees can run into hundreds of dollars for large foundations.
- No email delivery which limits speed of access.
- Rejection risk for any clerical error because the IRS does not call to correct mistakes.
- Donor names redacted for public charities, limiting investigative value.
Named Examples in Action
Maria the Investigative Reporter: Maria covers nonprofit accountability for a regional newsroom. She filed Form 4506-A for five years of Form 990-PF returns on a family foundation. She paid $84 in copy fees and uncovered grants to a board member’s side business, which she reported as self-dealing under IRC §4941. The consequence was a state attorney-general inquiry within four months.
Carlos the Grants Officer: Carlos vets potential grantees at a community foundation. He uses TEOS first, then Form 4506-A only when TEOS shows incomplete scans. This dual approach saves his foundation about $4,000 a year on copy fees while keeping due diligence airtight. A common misconception he warns about is that “verified” status on Candid replaces reading the actual 990. It does not, because verification is paid by the nonprofit and does not equal an audit.
Janet the Estate Attorney: Janet represents a probate estate that pledged a $2 million bequest to a charity. She requested certified Form 1023 application copies to confirm the charity’s exempt status at the time of the will’s signing. The consequence of the certified copy was that the court accepted authenticity without further testimony, saving her client several thousand dollars in litigation costs.
Key Entities to Know
The Internal Revenue Service Exempt Organizations Division processes Form 4506-A and runs TEOS. The Treasury Inspector General for Tax Administration (TIGTA) audits IRS handling of disclosure and has flagged delays in past reports. State attorneys general regulate charitable solicitation and often share data with the IRS through information-sharing agreements under IRC §6104(c).
ProPublica and Candid are private organizations that host bulk 990 data and reduce reliance on Form 4506-A. The National Council of Nonprofits publishes guidance for charities on compliance with §6104. The consequence of knowing each entity’s role is faster, cheaper access to the documents you actually need.
FAQs
Is Form 4506-A used for personal tax returns?
No. Personal tax returns require Form 4506 or Form 4506-T. Form 4506-A is only for exempt-organization and political-organization filings under IRC §6104 disclosure rules.
Can I get donor names on a public charity’s Schedule B?
No. The IRS redacts donor identities on Schedule B for 501(c)(3) and most other public charities. Only private foundations on Form 990-PF and Section 527 political committees disclose donors publicly.
Does the IRS charge for Form 4506-A copies?
Yes. Fees run roughly $0.20 per page under current schedules. Total costs vary by document size, and waivers can apply for noncommercial public-interest researchers and qualifying news media.
Can I request documents from a nonprofit directly?
Yes. Under 26 CFR §301.6104(d)-1, every exempt organization must provide its three most recent annual returns and exemption application during business hours, free for inspection and at reasonable copy cost.
Is there a deadline to file Form 4506-A?
No. There is no statutory deadline. You may file any time during the IRS retention period, which typically runs many years for exempt-organization records.
Can I file Form 4506-A electronically?
No. The IRS currently accepts only paper submissions of Form 4506-A. Mail it to the Ogden, Utah processing center listed in the form instructions.
Will the IRS notify the nonprofit of my request?
No. The IRS does not tell the organization that someone requested its returns, because the public-inspection right is open to everyone without notice to the entity.
Does Form 4506-A unlock IRS audit files?
No. Audit working papers and examination reports are not public under §6104. Only returns, exemption applications, determination letters, and a few related documents are released.
Can attorneys use Form 4506-A copies as evidence?
Yes. Certified copies obtained via Form 4506-A carry an IRS seal and are admissible as authenticated public records under Federal Rule of Evidence 902.
Is there a faster alternative to Form 4506-A?
Yes. Check the Tax Exempt Organization Search (TEOS) and ProPublica Nonprofit Explorer for free instant downloads of most modern Form 990 series filings.
Does Form 4506-A work for revoked organizations?
Yes. Even after automatic revocation under IRC §6033(j), prior-year returns and the original exemption file remain publicly disclosable through Form 4506-A.
Can I request bulk data for research?
Yes. Researchers can request bulk Form 990 data through the IRS Statistics of Income Division under separate agreements, often at lower per-document cost than individual 4506-A filings.
Related reading
- How to Find Out Who Funds a Nonprofit (w/Examples) + FAQs
- How to Fill Out IRS Form 1024-A (w/Examples) + FAQs
- How to Fill Out IRS Form 5768 (w/Examples) + FAQs
- How to Fill Out IRS Form 8940 (w/Examples) + FAQs
- How to Fill Out IRS Form 8282 (w/Examples) + FAQs
- How to Fill Out IRS Form 990-EZ (w/Examples) + FAQs