Exempt Organizations (EO) administers tax law governing charities, private foundations and other entities exempt from federal income tax.

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
Room 6403
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.