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FAQs About the Exempt Organization Public Disclosure Requirements
In general, what public disclosure requirements apply to tax-exempt organizations?
What organizations are
for purposes of the law requiring that certain tax documents be disclosed and copies of those documents be provided to persons requesting them?
What tax documents must an exempt organization make available for public inspection and copying?
What disclosure laws apply to private foundations?
What does the disclosure law require a tax-exempt organization to do?
What does the IRS consider to be a reasonable charge for copying costs?
Is a tax-exempt organization required to disclose the names or addresses of its contributors?
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?
Is there a convenience exception to the requirement to provide copies?
If an organization makes it documents
must it make the documents available for public inspection?
What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
If a request for copies is not fulfilled, to whom may the requester complain?
How can one get a copy of an organization's exemption application or annual information return from the IRS?
What public disclosure requirements apply to final letters from the IRS that deny or revoke an organization's exempt status?
What disclosures is a charitable organization required to make to its donors?
What disclosures must an exempt organization, other than a charity, make to its donors?
Is personal identifying information provided on an exempt organization return subject to public disclosure?
Page Last Reviewed or Updated: January 15, 2009
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