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Public Disclosure and Availability of Exempt Organizations Returns and Applications: Requirements for Private Foundations

What disclosure laws apply to private foundations?

Private foundation returns (Form 990-PF) filed on or after March 13, 2000, generally are subject to the same disclosure rules as apply to other exempt organizations. Unlike most exempt organizations, however, identities of contributors to a private foundation are not exempt from disclosure.

A private foundation must also make its exemption application, supporting documents and letters sent from the IRS available for public inspection, and provide copies of these documents in the same manner as other exempt organizations.

Page Last Reviewed or Updated: 28-Mar-2014