Exempt Organizations (EO) administers tax law governing charities, private foundations and other entities exempt from federal income tax.
- Rulings and Agreements (R&A)
- Determinations Quality Assurance
- EO Knowledge Management
- Program Management
- Compliance Strategies Critical Initiatives (CSCI)
- Examination Programs & Review (EPR)
- 5 Examination Field Areas
- Exempt Organizations Compliance Area (EOCA)
How to contact us
For answers to 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 applying to a specific set of facts, or to send 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.