Public Inspection of Annual Returns


Inspections; Requests for Copies; Posting Applications and Returns to the Web; Public Disclosure Binder



In 1988, IRS Notice 88-120 established the right of the general public to access certain information about all tax-exempt (e.g. 501(c)) organizations… New public inspection requirements became effective on June 9, 1999 for all section 501(c) organizations other than private foundations. Similar regulations became effective for private foundations on March 13, 2000… How can one get a copy of an organization’s exemption application or annual information return from the IRS?


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