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About Us

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
Room 4024
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.


Page Last Reviewed or Updated: 18-May-2015