Exempt Organizations – Affirmation Letters
A tax exempt organization may need a letter to confirm its tax-exempt status or to reflect a change in its name or address. If so, an organization may generally contact Customer Account Services by phone, letter, or fax to request an affirmation letter.
A letter or fax requesting an affirmation letter must include your organization’s
- full name
- Employer Identification Number and
- authorized signature (an officer or trustee)
The individual signing the letter must state the capacity in which he or she is signing (for example, “John Smith, President”).
An organization may report a name or address change at the same time that it requests an affirmation letter. If you are reporting a change of address, you may attach Form 8822-B, Change of Address - Business, or may report the change of address by phone, or in the body of the letter or fax requesting an affirmation letter. A letter or fax reporting a change of address must be specific as to the change of address – a new address merely reflected in the letterhead of the correspondence will not suffice. Please include in the letter or fax both your organization’s old address and its new address.
If you are reporting a change of name, please be sure to attach the required supporting material. A change of name may not be reported by phone. Therefore, if you are requesting a change of name and an affirmation letter simultaneously, you must do so by mail or by fax.
Note that changes of name or address must be reported on your next annual return, even if separately reported when requesting an affirmation letter.