Caution:

Letter 4076 is not a letter ruling or a determination letter. The IRS issues this generic information to any authorized caller who requests a letter explaining the tax-exempt status of a Federal, State and Local Governments (FSLG) entity without an EO submodule, regardless of its employment code.

Federal, State or local government agencies (with Employment Codes F or G) requesting U.S. Residency certification that have not obtained a determination letter, private letter ruling, or revenue ruling regarding their governmental entity status can submit in writing, on official government letterhead, a letter under penalties of perjury from a government official that the organization is a U.S. government agency. The signature of the government official generally will be that of the Director of Taxation, Director of Personnel or the like.