What tax documents must an exempt organization make available for public inspection and copying?
An exempt organization must make available for public inspection its
exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under Internal Revenue Code section 501(c)(3)), Form 1024
(for organizations recognized as exempt under most other paragraphs
of section 501(c)), or the letter submitted under the paragraphs for
which no form is prescribed, together with supporting documents and any
letter or document issued by the IRS concerning the application. A
political organization exempt from taxation under section 527(a) must
make available for public inspection and copying its notice of status, Form 8871.
In addition, an exempt organization must make available for public
inspection and copying its annual return. Such returns include Form 990 , Return of Organization Exempt From Income Tax, Form 990-EZ , Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation, Form 990-BL , Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and the Form 1065 , U.S. Partnership Return of Income.
A section 501(c)(3) organization must make available for public inspection and copying any Form 990-T, Exempt Organization Business Income Tax Return,
filed after August 17, 2006. Returns must be available for a three-year
period beginning with the due date of the return (including any
extension of time for filing). For this purpose, the return
includes any schedules, attachments, or supporting documents that relate
to the imposition of tax on the unrelated business income of the
charity. See Public Inspection and Disclosure of Form 990-T for more information.
An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL.
With the exception of private foundations, an exempt organization is
not required to disclose the name and address of any contributor to the
A political organization exempt from taxation under section 527(a)
must make available for inspection and copying its report of
contributions and expenditures on Form 8872, Political Organization Report of Contributions and Expenditures. However, such organization is not required to make available its return on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
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