Private foundation returns (Form 990-PF) filed on or after March 13, 2000, are subject to the same disclosure rules as apply to other exempt organizations.
A private foundation must also make its exemption application, supporting documents, and letters sent from the IRS available for public inspection, and provide copies of these documents in the same manner as other exempt organizations.
DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.
