Public Information

IRS.Form 990PF.(Q). Public Inspection Requirements

A private foundation must make its annual returns and exemption application available for public inspection.

Definitions

Annual returns. Annual returns include an exact copy of the following documents as filed with the IRS.

Form 990-PF, including all schedules, attachments, and supporting documents, and any amended return that is 3 or fewer years old from:
The date the original return was filed or required to be filed, or
The date the return was required to be filed.
Form 990-T, if it was used to report any tax on unrelated business income.

Exemption application. An application for tax exemption includes (except as described later):

Any prescribed application form (such as Form 1023 or Form 1024),
Any letter application where a form isn't required,
All documents and statements the IRS requires an applicant to file with the form or letter application,
Any statement or other supporting document submitted in support of the application, and
Any letter or other document issued by the IRS concerning the application.
An application for tax exemption doesn't include:
Any application for tax exemption filed before July 15, 1987, unless the private foundation filing the application had a copy of the application on July 15, 1987; or
Any material that isn't available for public inspection under section 6104.

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How does a private foundation make its annual returns and exemption application widely available? A private foundation's annual returns and/or exemption application is widely available if it meets all four of the following requirements.

Internet posting requirement—This is met if:

The document is posted on the foundation's website, or
The document is posted as part of a database of like documents of other tax-exempt organizations on a website established and maintained by another entity.
Additional posting information requirement—This is met if:
The website through which the document is available clearly informs readers that the document is available and provides instructions for downloading the document;
After it is downloaded and viewed, the web document exactly reproduces the image of the annual returns or exemption application as it was originally filed with the IRS, except for any information permitted by statute to be withheld from public disclosure; and
Any individual with access to the Internet can access, download, view, and print the document without special computer hardware or software required for that format (except software that is readily available to members of the public without payment of any fee) and without payment of a fee to the private foundation or to another entity maintaining the web page.

Reliability and accuracy requirements—To meet this, the entity maintaining the website must:
Have procedures for ensuring the reliability and accuracy of the document that it posts on the page;
Take reasonable precautions to prevent alteration, destruction, or accidental loss of the document when posted on its page; and
Correct or replace the document if a posted document is altered, destroyed, or lost.

Notice requirement—To meet this, a private foundation must notify any individual requesting copies of its annual returns and/or exemption application where the documents are available (including the Internet address). If the request is made in person, the private foundation must notify the individual immediately. If the request is in writing, it must notify the individual within 7 days of receiving the request.