Exempt Organization Public Disclosure and Availability Requirements

Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. The questions below relate to the public disclosure and availability of documents filed by tax-exempt organizations with the IRS.

Requirements for exempt organizations to disclose IRS filings to the general public

1. In general, what public disclosure requirements apply to tax-exempt organizations?
2. What organizations are tax-exempt organizations for purposes of the law requiring that certain tax documents be disclosed and copies of those documents be provided to persons requesting them?
3. What tax documents must an exempt organization make available for public inspection and copying?
4. What does the disclosure law require a tax-exempt organization to do?
5. What does the IRS consider to be a reasonable charge for copying costs, which an exempt organization may charge for copies of tax documents covered by public disclosure requirements?
6. What are our organization’s public disclosure obligations for the Form 990?
7. Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of annual returns to requesters?
8. What disclosure laws apply to private foundations?
9. Is a tax-exempt organization required to disclose the names or addresses of its contributors?
10. Is there an exception to the requirement that an exempt organization provide copies of its exemption application and annual returns?
11. If an organization makes it documents widely available must it make the documents available for public inspection?
12. What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
13. If a request for copies of exempt organizations documents is not fulfilled, to whom may the requester complain?
14. What disclosures is a charitable organization required to make to its donors?
15. What disclosures must an exempt organization, other than a charity, make to its donors?
16. Is personal identifying information provided on an exempt organization return subject to public disclosure?
17. How can I obtain a copy of an organization's annual return or exemption application?
18. What should I do if an exempt organization will not let me see its Form 990 or 990-T returns or exemption application materials?

Requirements that the IRS make exempt organization filings available for public inspection and copying

1. How can one get a copy of an organization's exemption application or annual information return from the IRS?
2. Is personal identifying information provided on an exempt organization return subject to public disclosure?
3. How will the public get access to information on the e-Postcard?