IRS determination letter

What it is

When the IRS recognizes an organization as tax-exempt, for example under section 501(c)(3), it sends a determination letter. Funders treat it as proof of your tax-exempt status.

Why funders ask for it

Many private foundations and government funders can only make grants to eligible organizations, most often 501(c)(3) public charities. The letter shows which section you're exempt under. Funders often also look you up in the IRS Tax Exempt Organization Search, which lists determination letters, filed Form 990 returns, and organizations whose exemption was automatically revoked.

How to get a copy

If you can't find your original letter, the IRS can send an affirmation letter, which confirms your exempt status. The IRS says to contact its Customer Account Services by phone, letter or fax, and to include:

• The organization's full name
• Its EIN
• The signature of an officer or trustee, with their title (for example, "Jane Lee, President")

Contact details are on the IRS affirmation letters page. Start by searching for your organization in Tax Exempt Organization Search; you may be able to download your letter there.

How long it takes and what it costs

A search takes a few minutes. The IRS page doesn't give a processing time for affirmation letters, so ask for one well before a deadline.

Common mistakes

• Sending a state tax-exemption letter instead of the IRS letter.
• Sending a letter that shows an old name or address. The IRS says name and address changes must also be reported on your next Form 990-series return.
• Not checking whether your exemption was automatically revoked, which happens when required returns aren't filed. Tax Exempt Organization Search shows this.