Exempt Organizations (EO) administers tax law governing charities, foundations and many other entities that are not required to pay federal income tax.
Director - Tamera L. Ripperda
Steve Martin - Acting Director, Rulings & Agreements
Margaret Von Lienen - Director, Examinations
How to Contact Us
For answers to technical and procedural questions about charities and other non-profit organizations, call IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 (toll-free number). If you prefer to write, use the address below.
For answers to employment tax questions, call the Business and Specialty Tax Line at (800) 829-4933 (toll-free).
To obtain a determination letter that applies the principles and precedents previously announced to a specific set of facts, or to transmit copies of amended documents write or fax to:
Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
Fax: (855) 204-6184
To elevate an issue within the EO management structure about an issue in a specific case, write to the appropriate manager.
To initiate a closing agreement, unrelated to an ongoing examination, contact the EO closing agreement coordinator.