You have the right to inspect, and obtain a copy of, a tax-exempt organization’s:
- annual information returns (e.g., Form 990);
- exempt status application materials; and
- notice of status under section 527(i)
in person at the organization’s principal office, or its regional or district offices, during regular business hours. You may also request copies of such materials in writing. The organization may charge a reasonable fee to cover copying and mailing costs. Note: An organization that filed its application before July 15, 1987, is required to make the application available only if it had a copy of the application on July 15, 1987. See Notice 88-120 for details.
You are entitled to inspect, or receive a copy of, any annual return for three years from the date the return was required to be filed (or, for an amended return, from the date it was filed). For more information, see our frequently asked questions on public disclosure, the final regulations, or Disclosure Requirements.
For exemption application materials, you are entitled to inspect, or receive a copy of, the organization’s exemption application (Form 1023, 1024, or other document required to be filed), any papers filed in support of the application, and any determination letter issued by the IRS with respect to the application.
You may also obtain copies of annual returns, exempt applications, or determination letters from the IRS by filing Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form. A fee may be charged for copies. In addition, notices of status under section 527(i) are generally available for inspection and printing from the Internet at www.irs.gov/polorgs . If an organization wants a complete copy of its Form 990 (one that includes donor information), it can file Form 4506, Request for Copy of Tax Return. There is a fee of $57.00 for each return copy.
- Public Inspection and Disclosure of Form 990-T
- Fee Schedule – Public Inspection of Exempt Organizations Material
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.