Internal Revenue Code ( IRC §6104(a)(1)(A) requires the Internal Revenue Service (IRS) to make available for public inspection:

IRC §6104(a)(2) requires the IRS (pursuant to regulations) to disclose to congressional committees, described in IRC §6103(f), the approved application for tax exemption of any organization or trust described in IRC §501(c) or (d) the notice of status of any political organization exempt from taxation under IRC §527, and any other papers which may have been gathered, received or developed by the IRS concerning such application. To the extent that the requested information is not otherwise available for public inspection under IRC §6104, the requirements of IRC §6103(f) must be complied with prior to release of information to a congressional committee. (See IRM 11.3.4, Congressional Inquiries.)

IRC §6104(b) requires the IRS pursuant to regulations to make available for public inspection information required to be furnished by IRC §6033 and IRC §6034. Certain contributor and coding information may, however, be withheld. ( See IRM 11.3.9.3., IRM 11.3.9.11 and IRM 11.3.9.13 for a description of documents commonly requested and further explanation of the disclosure limitations.) In addition, pursuant to P.L. No. 110-172, the Tax Technical Corrections Act of 2007, the IRS is required to make Forms 990-T of IRC §501(c)(3) organizations available for public inspection. This provision is effective for Forms 990-T filed after August 17, 2006.

IRC §6104(c) permits the IRS to disclose to State Attorneys General, state tax officials, and other state charity regulators information regarding IRC §501(c)(3) organizations or applicants for recognition of IRC §501(c)(3) status, including:

Certain other information also may be disclosed regarding IRC §501(c)(3) organizations and other organizations described in IRC §501(c). IRC §6104(c) disclosures are generally processed by designated TEGE-EO (Exempt Organizations) employees. (See IRM 11.3.33, Other Disclosures to State and Local Governments, and IRM 7.28.2, EO Disclosure Procedures - Disclosure of Information About Exempt Organizations to Appropriate State Officials as Described in IRC §6104(c).)

IRC §6104(d) requires that certain annual returns, reports, applications for exemption, and notices of status be available for public inspection. Generally, the exempt organization is responsible for making these documents available for public inspection, at its principal office and local or field offices having three or more employees. Documents available for inspection include:

Disclosure of contributors to exempt organizations and political organizations vary. In the case of an organization which is not an IRC §509(a) private foundation or an IRC §527 political organization, the disclosure of the above documents, or other IRC §6104(d) documents, does not include disclosure of the name or address of any contributor to the organization, disclosure of copies referred to in IRC §6031(b), or any information the Secretary withheld under IRC §6104(a)(1)(D). IRC §6104(a)(1)(D) authorizes the withholding of trade secrets, patent protected material, process, style of work or apparatus if it is determined that public disclosure would adversely affect the organization. Disclosure Managers should work with TEGE personnel to determine what information may be disclosed and what must be withheld. Some documents will need editing.

Public Laws 106-230 and 107-276 made a number of changes to the filing requirements for IRC §527 Political Organizations. Due to these changes:

Political organizations may be required to file Form 8871, and Form 8872. If Forms 8871 and Forms 8872, including Schedules A and B are required to be filed, the IRS will make the forms available for public inspection. Schedule A requires the name, employer, occupation, amount of each contributor and an aggregate year-to-date amount for each contributor. Schedule B requires similar information for each recipient of the organization's funds. Political organizations may choose to report amounts without providing all required information (or provide incorrect information) and pay the amount specified in IRC §527(j) (currently a 35% penalty on these amounts). The forms and instructions provide additional information. Organizations that have, or expect to have, either contributions or expenditures exceeding $50,000 must file required reports in electronic form. IRS is required to make available to the public on the internet a searchable database of all political organizations which file a Form 8871 or a Form 8872 with the IRS no later than 48 hours after receipt of such notice or report, whether received electronically or in paper format. (See (9) below for additional details) The organization must also make these forms available at its principal office and at each of its local and field offices having more than three paid employees. Technical questions relating to Forms 8871 and 8872 can be referred to the TEGE Customer Account Services (CAS) toll free number: 1-877-829-5500. Additional information on these forms and requirements may be obtained in IRM 21.7.7.4.7, Form 8871, Political Organization Notice of IRC §527 Status, and IRM 21.7.7.4.8, Form 8872, Political Organization Report of Contributions and Expenditures.

Public law 107-276 requires that information from the notices (Form 8871) and the reports (Form 8872) be made available to the public on the internet in a database that is searchable by the following items:

The intent of Congress in allowing for the public inspection of information governed by IRC §6104(a), (b), and (d) was to enable the public to scrutinize the activities of tax exempt organizations and trusts. Congress intended that these organizations and trusts be subject to a certain degree of public accountability in view of their privileged tax status and because the public has a right to know for what purposes their contributions are being or will be used.

To the extent IRC §6104(a)(1)(A) and §6104(b) specifically provide for the disclosure of exempt organization information, other disclosure provisions (e.g., IRC §6103, §6110, the Freedom of Information Act (FOIA), and the Privacy Act do not apply.

However, information concerning exempt organizations and trusts (or organizations and trusts which have applied for tax exempt status) whose disclosure is not specifically addressed by IRC §6104(a)(1)(A) or §6104(b) may be disclosed pursuant to IRC §6103, IRC §6110, or the FOIA.

If a member of the public requests information which is governed by IRC §6103 refer, for appropriate instructions to IRM 11.3.2, Disclosure to Persons with a Material Interest, or IRM 11.3.3 , Disclosure to Designees and Practitioners.

If a member of the public requests information (other than information governed by IRC §6104) pursuant to the provisions of IRC §6110 or FOIA, refer to IRM 11.3.8 , Disclosure of Written Determinations, and IRM 11.3.13, Freedom of Information Act.

TEGE is responsible for most activities relating to IRC §6104 and other Code sections relating to exempt organizations. TEGE has centralized many of these activities, especially the submission of applications, returns, and requests for copies of these documents.

TEGE currently provides the following guidance to the public. To obtain copies of, or to request inspections of, documents available under IRC §6104 from the IRS, Form 4506-A , Request for Public Inspection or Copy of Exempt Organization Tax Form, should be completed. Form 4506-A and the website www.irs.gov/charities provides additional information, including cost information. The form should then be submitted as follows:

Disclosure Managers and other Disclosure personnel will often be involved when individuals request inspection of a return, report, notice, approved exemption application from the IRS, or other IRC §6104 documents. Inspection of documents requires coordination between Disclosure personnel and TEGE personnel. Disclosure Managers and other Disclosure personnel should be familiar with IRC §6104 in order to work with TEGE personnel on such matters, and to provide assistance to the public and other Federal and state agencies, as necessary. Also, when requests for information are outside the purview of IRC §6104(a) and (b), Disclosure personnel must determine if IRC §6103, FOIA, or the Privacy Act apply.

Disclosure Managers may encourage individuals to first contact the Exempt Organization itself or to check the following web sites to see if the document is available from these sources. The website www.irs.gov/polorgs provides information on Political Organizations and the websites www.guidestar.org and www.foundationcenter.org/findfunders/ provides, as well as other websites, many Form 990 series returns. Exempt organizations are required to make their exempt applications, returns, and certain other documents available for public inspection. Form 4506-A provides most of this information, including what is mentioned in (2) above and lists the fees which may be charged. By using these other sources, documents will often be available to the requestor quicker and with less effort. However, if an individual wants a copy of an EO document more quickly from the IRS, they should be advised to send the Form 4506-A to the appropriate TEGE location (Cincinnati or Ogden). Individuals may still request the IRS to provide them the opportunity to inspect documents at the IRS; and we are legally required to provide this service.

All activities connected with the public inspection of exempt organization documents issued by Headquarters will be the responsibility of the Director, Governmental Liaison and Disclosure.

Requests for public inspection or copies of exempt organization documents received in Headquarters are handled by the Headquarters Freedom of Information Reading Room. Reading Room personnel will refer these requests to the appropriate Disclosure office in accordance with procedures detailed in IRM 11.3.7, Freedom of Information Reading Room Operations.

Field office and Campus responsibilities for handling requests for exempt organization documents are discussed in IRM 11.3.9.8 through IRM 11.3.9.13.

The Disclosure staff member assigned the case will coordinate with TEGE or Communications personnel having disclosure responsibilities for exempt organization documents. When requests originate from news media, it is advisable to coordinate with Communications personnel.

Disclosure of exempt organization information in response to requests from news media should be coordinated with Communication Managers to provide for correct consistent results. Communication Managers must be immediately alerted to the receipt of all such media requests and be given the opportunity to promptly involve themselves in assisting the requester. They may be permitted to make interim and final responses to such requests.

Media requests for Form 990 returns can be faxed to the Ogden Campus, Exempt Organization Media Request Desk at 1-801-620-7896.

If Legislative Affairs receives a Congressional request, they may fax the request to Ogden Campus to be processed in accordance with IRM 3.20.12.4.3(3).

If functions other than Legislative Affairs or the Taxpayer Advocate's office receive a Congressional request for Form 990 or other tax exempt documents, they should immediately forward the request to either Legislative Affairs or the appropriate Taxpayer Advocate's office. Legislative Affairs' intranet home page, under Staff Directory, provides contact names, telephone numbers and e-mail addresses.

See IRM 3.20.124.3(4) for priority handling of disclosure requests by the EO liaison for state charity officials.

In view of the Congressional intent that the activities of exempt organizations and trusts be known to the public, IRS employees should, to the extent it is administratively feasible, attempt to comply with requests for inspection of disclosable information even though the information is contained in a document which is not specifically available for public inspection under IRC §6104.

The most commonly requested documents which are made available for public inspection in accordance with IRC §6104(a)(1)(A) and IRC §6104(b) are:

Listed below are documents which are not to be disclosed except as provided by IRC §6103:

See Exhibit 11.3.9-2 for summary information about what can be released and what cannot pursuant to IRC §6104.

A Form 1023 is required to be filed by an organization seeking tax exempt status under IRC §501(c)(3).

A Form 1024 is required to be filed by many of the other organizations or trusts seeking tax exempt status.

See Exhibit 11.3.9-1 , which gives a detailed explanation of the various paragraphs of IRC §501(c) and IRC §501(d), and other sections, under which tax exempt status can be granted. This Exhibit also provides a description of the meaning of each paragraph under IRC §501(c) and IRC §501(d), the type of activities for each organization, and the type of return which may need to be filed.

A "supporting document," with respect to an application for tax exemption, means any statement or document, submitted by an organization or trust in support of its application. Thus, a supporting document is a document other than that which is described to be part of an "application for exemption" in IRM 11.3.9.4.

Examples of supporting documents are:

In accordance with IRC §6104(a)(1)(D) , an organization or trust applying for exemption or whose application for exemption is open for public inspection under IRC §6104(a)(1)(A), may request in writing that certain information contained in its application or supporting documents be withheld from public inspection because the information relates to a trade secret, patent, process, style of work or apparatus of the organization or trust. The request should clearly identify the material desired to be withheld and specify the reasons why the disclosure would adversely affect the organization or trust.

TEGE has authority to issue determinations under IRC §6104(a)(1)(D) (see Delegation Order 113 in IRM 1.2.46, Delegation of Authority for Ruling and Agreements Process. IRM 21.7.7, Business Tax Returns and Non-Master File Accounts - Exempt Organizations and Tax Exempt Bonds, provides additional information on exempt organizations . IRM 21.7.7.3.1, Exemption Application Process, provides the exemption application process, including where to send such applications (Covington, KY) and a telephone number (1-877-829-5500) for questions regarding TEGE determinations.

While a request for withholding is being considered, public inspection of that particular material is prohibited, even though the application may have been approved.

In accordance with IRC §6104(a)(1)(D), the IRS will withhold any information submitted with an application if public disclosure would adversely affect the national defense.

An application for exemption and supporting documents are not available for public inspection if the application for exemption is pending or if exempt status has been denied.

IRC §6104(a)(1)(A) requires the IRS to disclose the letters or other documents issued by the IRS regarding an approved application for exemption but only if the application was filed on or after November 1, 1976.

The disclosable letters and documents include but are not limited to:

For approved applications filed prior to November 1, 1976, only those determination letters which are on form letters or "L" type letters are open for public inspection. These determination letters are available for public inspection because the only information included in such letters is the Code section which describes the organization or trust. The disclosure of this information is authorized by IRC §6104.

Other determination letters issued prior to November 1, 1976, include return information, the disclosure of which is not authorized by IRC §6104. Disclosure of such letters is governed by IRC §6103.

These documents are provided when Form 4506-A is submitted to TEGE and should be provided for inspection purposes.

A request for public inspection of an exemption application and other documents described in IRM 11.3.9.5 and IRM 11.3.9.7 must be written and describe the material desired in reasonably sufficient detail as to enable the IRS to locate the material. At a minimum, the name and address of the organization should be furnished. Form 4506-A should be used for this purpose.

The request for the desired information may be requested from and addressed to the Disclosure Manager in the field office nearest to where the requester resides. The Disclosure employee assigned the case will secure a copy of the approved application, supporting documents, and any other available information. The Disclosure employee should contact the TEGE Determinations Program and Support Group in Cincinnati Field Office to obtain this material.

Applications and related documents filed prior to January 1, 1948, have been destroyed pursuant to Congressional authority and, therefore, are not available for inspection.

The requestor should be notified of the date and time the application may be inspected or that there will be a delay in obtaining the desired information. Inspection may be permitted only during regular business hours. The IRS may limit the number of applications or other documents made available to any person on a given date.

Only approved applications and related documents are open to public inspection. However, certain material which may be found in approved applications should be withheld. ( See IRM 11.3.9.6 and IRM 11.3.9.13)

If an application is pending or denied or if no application has been submitted, neither the application and related documents, nor the fact that an organization has not submitted an application for exemption can be disclosed under IRC §6104. Responses to requests for such information from the public should state only that "we have no record that the organization is a tax-exempt organization under §501(a) of the Internal Revenue Code by virtue of an approved application; therefore, we have no documents responsive to your request."

An application and other available documents for an organization or trust which is tax-exempt for "any taxable year" is available for public inspection. Even if the organization or trust dissolves, or its exempt status is revoked in a later year, the application and other related documents which are described in IRC §6104 remain open for inspection. However, the specific reason why an organization is no longer tax-exempt may not be disclosed to the public. Advise the requester that the organization is no longer tax exempt. For section 501(c)(3) organizations, if there is an announcement in the Internal Revenue Bulletin dated after 2007, you may advise the requester that the IRS has revoked its determination that the organization qualifies under section 501(c)(3) and 170(c)(2). In addition, the Business Master File codes which would reveal the reason, such as denials, failure to establish, or any other related facts are not to be furnished.

The IRS will provide access to applications for exemption for public inspection at no cost.

Copies of applications for exemption can also be mailed to a requester. A fee may be charged for any photocopies furnished. Individuals requesting copies should use Form 4506-A and submit to TEGE at the address provided on the form.

A search is made on the Business Master File (BMF) to determine if an organization has been granted tax exempt status by the IRS.

The BMF will show the following information:

Disclosure personnel should use TEGE Centralized processing as stated in IRM 11.3.9.2; that is, they should contact TEGE Determination Programs and Support Group in the Cincinnati field office.

In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may request a statement setting forth the following information:

The request for the statement of exempt status may be made orally or in writing. Oral requests are made to TEGE Customer Accounts Services (CAS). CAS Toll Free Number is 1-877-829-5500. Written requests may be sent to:

The information included on certain annual information returns of organizations and trusts which are exempt or seeking exempt status, or information required to be filed therewith, is required to be made available for public inspection under the authority of IRC §6104(b) .

This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC §6033 and IRC §6034 .

Prior to January 1, 1970, only information furnished on Part II of Schedule A, Form 990-H, filed pursuant to IRC §6033(b) by certain exempt organizations, and on Form 1041-A, filed pursuant to IRC §6034 by trusts claiming charitable, etc., deductions under IRC §642(c) , was required to be made available for public inspection under IRC §6104(b). This information is still available upon request to the extent that it has not been destroyed in accordance with the IRS's Records Retention Schedule.

The amendments to IRC §6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

For copying rules and sanitization procedures, See IRM 11.3.9.17. and IRM 3.20.12, Disclosure Returns Processing - Public Inspection Under IRC §6104.

Contributor names and addresses and some contribution amounts must be edited from certain returns before the returns are open to public inspection.

In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

The amounts of contributions and bequests to an organization shall be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

Except as provided in (6) below, amounts of contributions to a private foundation shall be available for public inspection. Grant or grantor information listed on a return is not considered to be information regarding contributions and is open to public inspection.

The names, addresses, and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation which from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the U.S. (see IRC §4948(b)), shall not be made available for public inspection.

Certain exempt organization and trust returns which are required to be made available for public inspection under IRC §6104(b) bear the social security numbers of individuals. The IRS generally does not request social security numbers of individuals on Form 990 series returns. There is no §6103 or Privacy Act violation if the IRS discloses this information, which is often provided unwittingly by organizations that do not know it will be disclosed.

The statutory requirements of IRC §6104(a) regarding the withholding of certain information from documents available under that section do not apply to information which must be disclosed under IRC §6104(b). The reverse situation would also be true.

If an organization or trust files its return or other documents in accordance with IRC §6033 or IRC §6034 and specifically requests that certain data included therein not be opened for public inspection, the IRS cannot comply with this demand in view of the disclosure requirements of IRC §6104(b). Therefore, any information submitted by the organization or trust which is required to be filed pursuant to IRC §6033 or IRC §6034 must be disclosed subject to the exceptions described in IRM 11.3.9.13.

IRC §6104(d) requires exempt organizations to make available for public inspection a copy of their annual information returns on Form 990 or Form 990-EZ for years beginning after December 31, 1986.

IRC §6104(d) requires exempt organizations to make available for public inspection a copy of their unrelated business income tax returns, Form 990–T, filed after August 17, 2006.

IRC §6104(d) also requires exempt organizations to make available for public inspection a copy of their application for recognition of Federal tax exemption on Form 1023 or Form 1024.

IRC §6104(d) requires the organization to make available for public inspection a copy of any papers submitted in support of such application and any letter or other document issued by the IRS with respect to such application.

If an organization files its application before July 15, 1987, it is required to make available a copy of its application only if it had a copy of the application on July 15, 1987.

IRC §6104(d) requires tax-exempt organizations to provide copies of their returns and applications to persons who request them. The information still must be made available for inspection even if the organization makes the materials widely available. The requirement to provide copies does not apply if the organization makes these materials "widely available." The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRS Freedom of Information Act fee schedule (i.e., as of the date of this IRM revision, the charge can be $.20 per page without regard to the fee exclusion applicable to the IRS for the first 100 pages.) See Treasury Decision 9173.

Taxpayers may take notes of the material opened for public inspection under IRC §6104(a) and IRC §6104(b).

Copies may be made manually or, if the requester provides the equipment, photographically at the place of inspection. However, reasonable supervision must be maintained to protect confidential tax information from improper access.

Copies of the material will also be furnished by the IRS upon payment of a copying fee, and copies will be certified (using the stamp process) upon request. See IRM 11.3.5, Fees.

Requests for copies shall be in writing unless the request is made at the time of inspection.

The general rule will be that a document which is required to be made available for inspection under IRC §6104(a) or IRC §6104(b) must be sanitized of any coding information added to its face during processing as well as any other internal processing forms which might reveal information not disclosable under IRC §6104 and work papers prepared by IRS employees which are not available to the public under IRC §6104. (See IRM 3.20.12 and See IRM 11.3.9.13.)

Coding information which is added to the face of a document and which does not indicate specific facts with regard to the organization's or trust's liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number (DLN)) may be left on the document. If there is any doubt in this regard, the IRS employee should contact his/her servicing Disclosure office before making the requested information available for inspection.

The following coding information which is written or stamped on the face of the information returns and required by IRC §6033 and IRC §6034 must be deleted before making the documents available for inspection:

For appropriate charges for search, duplicating and certification services, refer to IRM 11.3.5, Fees.

The Exempt Organizations Business Master File (EO/BMF) contains data concerning organizations and trusts which have filed for tax exemption.

The elements contained on the BMF are found in IRM 25.7.1, Exempt Organizations Business Master File and Support Processing.

Requests from the public, State and local governments, Congress, etc., for exempt organization information available on the EO/BMF should be processed in accordance with IRM 25.7.5, Exempt Organizations Extracts and On-Line Programs. Also, EO/BMF data is available via the following SOI website: www.irs.gov/taxstats/charitablestats/index.html.

With the exception of information available to the public under IRC §6104(a) and IRC §6104(b), the disclosure of information concerning exempt organizations and trusts may be governed by other provisions of the Code (e.g., IRC §6103) or other disclosure laws.

The discussions in other sections of this IRM also applies to the treatment of exempt organization information when outside of the purview of IRC §6104(a) and IRC §6104(b). Consult the Table of Contents, of the appropriate section of IRM 11.3, Disclosure of Official Information , for a description of the coverage of those sections.