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Public Disclosure and Availability of Exempt Organizations Returns and Applications: Making Available for Inspection "Widely Available" Documents

If an organization makes it documents widely available, must it make the documents available for public inspection?

Yes. Making documents widely available satisfies the requirement to provide copies of the documents. This requirement is separate from the requirement to make the documents available for public inspection. There is no exception (similar to the widely available exception) from the requirement to make documents available for public inspection.

Page Last Reviewed or Updated: 20-Mar-2014