Exempt Organization Public Disclosure and Availability Requirements

Exempt Organization Public Disclosure and Availability Requirements

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IRS

Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available. The questions below relate to the public disclosure and availability of documents filed by tax-exempt organizations with the IRS.

Originally Published: 1/16/15
Global Topics: Ethics and Accountability
Focus Areas: Principles for Good Governance and Ethical Practice
Principles: Category 1: Legal Compliance and Public Disclosure