147c Letter
Meaning & Definition
147c Letter
What is a 147c letter? A 147c letter is an official document issued by the IRS to confirm a business's Employer Identification Number (EIN). Businesses may request it when they lose their original EIN confirmation or need to verify the number for tax or banking purposes. The letter includes the legal name of the business, the EIN, and the registered address. It does not verify tax-exempt status or business registration. Instead, it serves as proof of the EIN when required by financial institutions or government agencies.
Frequently Asked Questions (FAQs)
What does EIN stand for, and why is it important?
EIN stands for Employer Identification Number, also known as a Federal Tax Identification Number. The IRS assigns this nine-digit number to identify your organization for tax purposes, even if you don't have employees. Your EIN appears on the 147c letter and all IRS correspondence.
How do I request an IRS letter 147c from the Internal Revenue Service?
Call the IRS Business and Speciality Tax Line at 1-800-829-4933 and request your 147c letter by providing your EIN and organization details. The IRS will mail the letter to your address on file within 2-3 weeks. You can also write to the IRS at: Internal Revenue Service, P.O. Box 2508, Cincinnati, OH 45201.
Who can request a 147c letter from the IRS?
Only authorized representatives of the tax-exempt organization can request this letter. This includes officers, directors, trustees, or anyone with written authorization from the organization's governing body. The requester must provide the organization's EIN and verify their authority to access tax information.
What information appears on a 147c letter?
The 147c letter contains your organization's legal name, EIN, mailing address, effective date of tax exemption, foundation status (public charity or private foundation), and IRS code section under which you qualify for exemption. It also includes the date the letter was issued and IRS contact information.
When do organizations need their 147c letter?
Organizations need their 147c letter when opening bank accounts, applying for grants, registering for state tax exemptions, setting up merchant accounts, applying for nonprofit bulk mailing permits, and responding to donor verification requests. Keep multiple copies for these business purposes.
How long does it take to receive a 147c letter?
The IRS processes 147c letter requests within 2-3 weeks from the date of your call or written request. During peak periods, processing may take up to 4 weeks. If you need immediate proof of exemption, use your original determination letter or IRS Publication 78 search results while waiting.
What if my organization lost its original determination letter?
The 147c letter serves as a replacement for lost or damaged determination letters. It provides the same legal proof of tax exemption that your original determination letter contained. Request your 147c letter using the process outlined above, and keep digital and physical copies for future needs.
Can I get my 147c letter faster than the standard processing time?
The IRS does not expedite 147c letters, but you can get one quickly by calling 1-800-829-4933. If verified, the IRS can fax it to you during the call. This letter confirms your EIN and differs from tax-exempt status, which is available online through the IRS search tool or Publication 78.
