Publications
Reference Guide: Complying with Requests for Tax Information
INFORMATION TO BE DISCLOSED
A federally tax exempt organization, other than a private foundation, must disclose to the public:
- Its application for exemption (Form 1023 or 1024 and supporting materials)
- Its three most recent returns (Form 990, 990-EZ, or 1065 including schedules and attachments, but not donor lists or Form 990T).
INTERNET POSTING
- You do not have to comply with requests for information if you have made the documents widely available on the Internet.
- The format must exactly reproduce the image of the original document and allow the user to access, download, view and print the posted document without paying a fee.
REQUESTS MADE IN PERSON
REQUESTS TO INSPECT
- You must allow inspection during regular business hours.
- You must allow requestor to take notes freely, but you may have an employee in the room during inspection.
- If the requestor wishes to bring photocopying equipment into the inspection room, you must permit photocopying at no charge.
- You may not mail the information instead of allowing an inspection.
WRITTEN REQUESTS
- If a request is made in writing, you must provide a copy within 30 days. You may request that all photocopying fees and postage be paid before the request is processed. You must accept certified checks, money orders, and either personal checks or credit cards.
- Individuals making photocopy requests may specify the pages to be copied.
- You may charge up to $1 for the first page and $0.15 for each additional page, not to exceed $20 without requestor’s permission. You may not charge for personnel costs.
REQUESTS FOR PHOTOCOPIES
- You must provide copies of the documents.
- Individuals making photocopy requests may specify the pages to be copied.
- You must provide copies during the same business day, barring “unusual circumstances.”
- “Unusual circumstances” include:
- receiving requests at the end of the business day,
- requests that exceed your photocopying
This information is believed to be accurate at the time of publication, but it is subject to change and does not purport to be a complete statement of all relevant issues. Note that it is not legal advice, which can only be obtained by consulting an attorney.
