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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Requests received after October 1, 2020, must include a statement acknowledging that a governmental residency certification letter issued by the IRS is not a ruling or determination letter regarding the organization’s governmental or tax-exempt status for federal tax purposes generally or regarding deductibility of contributions to or for the use of the organization under section 170, and may not be relied on as such.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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