INTERNAL REVENUE SERVICE

TAX EXEMPT AND GOVERNMENT

ENTITIES (TE/GE)

TE/GE MISSION STATEMENT

To provide Tax Exempt 

and Government Entities

customers top quality 

service by helping them

understand and comply

with applicable tax laws

and to protect the public

interest by applying 

the tax law with integrity 

and fairness to all.

EXEMPT

ORGANIZATIONS
EXEMPT ORGANIZATIONS

he office of Exempt Organizations (EO), part 

of the Tax Exempt & Government Entities division,

offers specialized assistance to charitable, religious,

and educational organizations, civic associations, labor

organizations, business leagues, social clubs, fraternal

organizations, and private foundations.

The needs of this EO community of diverse organizations—from small local clubs to large national 

entities— vary widely. For example, private schools 

need to understand their obligation to publicize nondiscrimination policies, while business leagues need 

to know whether lobbying activities are subject to a

proxy tax. Some organizations need to know when 

certain activities may become taxable.

EO’s programs and services help you understand 

and comply with tax laws and regulations governing

exempt organizations.

This brochure highlights EO’s unique services of:

Customer Education & Outreach

Rulings and Agreements

Examinations

Customer Account Services

CUSTOMER EDUCATION & OUTREACH 

The EO Customer Education & Outreach office offers the 

following materials and services to keep you in-the-know and

to promote a better understanding of the tax laws governing

exempt organizations.

■ Newsletter: a periodic electronic newsletter with information for tax-exempt organizations and practitioners. To request:

go to www.irs.gov/eo, click on “EO Newsletter.”
■ EO Web site at www.irs.gov/eo provides extensive information and “how-to” assistance including:

– descriptions, rules, and requirements for the different types 

of exempt organizations

– tax kit for exempt organizations

– IRS continuing professional education (CPE) articles

– memoranda highlighting tax law developments

– exempt organization statistics

– how to apply for exempt status

– tips on how to avoid filing errors

– how to search to see if a specific organization qualifies 

to receive tax-deductible contributions

■ Workshops and Conferences: Check our Web site at

www.irs.gov/eo for dates, topics, and locations of EO sponsored

and co-sponsored workshops and conferences on tax rules for

exempt organizations.

■ Speakers: Call EO Customer Education and Outreach at

(202) 283-2300 for information on how to request an IRS 

EO specialist to speak to your group.

■ IRS Forms and Publications: Call the IRS at (800) 829-3676

to order free IRS publications and forms, or download IRS 

publications and forms from the IRS Web site at www.irs.gov.

Some exempt organization-related publications include:

– Publication 526, Charitable Contributions

– Publication 557, Tax-Exempt Status for Your Organization

– Publication 598,Tax on Unrelated Business Income 

of Exempt Organizations

– Publication 1771, Charitable Contributions – Substantiation 

and Disclosure Requirements

– Publication 3079, Gaming Publication for Tax-Exempt Organizations

– Publication 3386, Tax Guide for Veterans Organizations
RULINGS AND AGREEMENTS

The EO Rulings and Agreements office processes applications

for tax-exemption and provides direction through private letter

rulings and technical guidance.

■ Determination Letter Process: Through this process,

Rulings and Agreements determines if your organization meets

the requirements to be recognized as exempt from federal

income tax. Instructions for filing an application for exemption

are found in IRS Package 1023, Application for Recognition of

Exemption Under Section 501(c)(3) of the Internal Revenue Code,

and in IRS Package 1024, Application for Recognition of Exemption

Under Section 501(a). Publication 557, Tax-Exempt Status for 

Your Organization, contains examples of qualifying organizational

documents.

■ Private Letter Rulings: This program helps you determine

in advance how a specific transaction or arrangement might

affect your organization’s exempt status.The IRS publishes 

a Revenue Procedure at the beginning of each year in the

Internal Revenue Bulletin explaining the private letter ruling

process. It also details the fees for this service. In addition,

you may call EO Rulings and Agreements at (202) 283-2300 

for more information.

■ Technical Guidance: Rulings and Agreements provides 

guidance items of general applicability that explain how the 

tax laws may affect your organization. Materials include annual

continuing professional education (CPE) text, Revenue Rulings,

and Revenue Procedures. Click the “Charities and Other

Nonprofits” link at www.irs.gov to research technical guidance

that may apply to your organization.
CUSTOMER ACCOUNT SERVICES

Tax Exempt & Government Entities division provides a toll-free

telephone service and a centralized office in Cincinnati, OH,

to answer your exempt organization inquiries.

TE/GE Customer Account Services

(877) 829-5500

Monday - Friday

Internal Revenue Service

TE/GE Customer Account Services

PO Box 2508

Cincinnati, OH 45201

Exempt Organizations inquires may relate to completion 

of applications for exemption, completion of returns, and

account-related issues.

EXAMINATIONS 

The goal of the EO Examinations office is to promote voluntary

compliance by analyzing operational and financial activities of

exempt organizations.The activities include developing processes to identify areas of noncompliance, developing corrective

strategies, and assisting other EO functions in implementing

these strategies.

Examinations’ centralized case-selection and review process

ensures consistency of enforcement activities and helps the office

focus its resources on the areas of highest noncompliance.
Department of the Treasury

Internal Revenue Service

www.irs.gov

Publication 3637 (Rev. 7-2005)

Catalog Number 30307Q

EXEMPT ORGANIZATIONS

Martha Sullivan (202) 283-2300

Director, tege.eo@irs.gov

Exempt Organizations

Bobby Zarin (202) 283-2300

Director, tege.eo.ceo@irs.gov

Customer Education and Outreach

Lois Lerner (202) 283-2300

Director, tege.eo.ra@irs.gov

Rulings and Agreements

Rosie Johnson (214) 413-5425

Director, tege.eo.e@irs.gov

Examinations

OTHER IRS ASSISTANCE

IRS Customer Assistance

(800) 829-1040

Call toll-free with general federal tax questions.

IRS Web site at www.irs.gov

Access the IRS Home Page to get federal tax forms with

instructions, publications, and tax law changes.

IRS Tax Forms and Publications

(800) 829-3676

Order free tax forms and publications.

IRS Tax Fax

(703) 368-9694

Dial from a fax machine, and then follow voice prompts 

to get forms faxed back to you.