Public inspection and distribution of applications for tax exemption
and annual information returns of tax-exempt
organizations. Under Regulations
sections 301.6104(d)-1 through 301.6104(d)-3,
a tax-exempt organization must:
·
Make its application for recognition of exemption and its
annual information returns available for public
inspection without charge at its principal, regional
and district offices during regular business
hours.
·
Make each annual information return
available for a period of 3 years beginning on
the date the return is required to be filed (determined
with regard to any extension of time for filing)
or is actually filed, whichever is later.
·
Provide a copy without charge, other than a reasonable fee
for reproduction and actual postage costs, of
all or any part of any application or return
required to be made available for public inspection
to any individual who makes a request for such
copy in person or in writing (except as provided
in Regulations sections 301.6104(d)-2 and -3). 1
Internet posting. A tax-exempt organization can make its application
for tax exemption and/or an annual information
return widely available by posting the document
on a World Wide Web page that the tax-exempt
organization establishes and maintains… 2
1 2006 Instructions for Form 990 and Form 990-EZ,
page 11
2 2006 Instructions for Form 990 and Form 990-EZ,
page 12 |
