Public Disclosure of Exemption Application and Informational Returns
Source Link: Attorney General's Guide for Charities
A charitable organization must furnish a copy of its federal tax exemption application, IRS Form 1023 or Form 1023-EZ (also see Chapter 3), to any person who requests a copy. Also, an organization tax-exempt under Internal Revenue Code section 501(c)(3) and classified as a public charity must furnish copies of its annual informational returns (e.g., Form 990 and Form 990-T if applicable) for its three most recent tax years upon request.
If a request for an exemption application and/or informational return is made in person, the organization must provide a copy on the day the request is made. However, in unusual circumstances where this would be unreasonably burdensome, the organization may provide a copy the next business day. If the request is made in writing, the organization must provide a copy within 30 days. An organization may charge a reasonable fee for providing copies and actual postage costs, which can be collected before providing copies.
An organization may avoid the requirement of providing copies of its exemption application and informational return when they are made “widely available,” such as by positing (sic) them on the organization’s website, or on another organization’s website as part of a database of similar materials.