Public Disclosure and Availability of Exempt Organizations Returns: Non-Compliance with Exempt Organizations Public Disclosure Requirements
What should I do if an exempt organization will not let me see its Form 990 or 990-T returns or exemption application materials?
Write to IRS EO Classification, Mail Code 4910, 1100 Commerce Street, Dallas, TX 75242. Your letter should provide the name and address of the organization that refuses to allow public inspection or provide copies of its documents, and request that the documents be made available for public inspection.
The Tax Exempt/Government Entities Division of the IRS will contact the organization and arrange a time during which the documents may be inspected. If the organization fails to provide the documents at the agreed upon time, statutory penalties may be assessed.
- Where Do I Send Complaints About Exempt Organizations
- Form 13909, Tax-Exempt Organization Complaint (Referral) Form
- Frequently asked questions
- Final regulations
- Disclosure Requirements (Exempt Organizations Continuing Professional Education article)