What does the disclosure law require a tax-exempt organization to do?

In response to a written or in-person request by an individual at the principal office of the organization, and if the organization regularly maintains one or more regional or district offices having three or more employees, at each such regional or district office, a copy of the covered tax documents must be provided to the requester.  If the request for copies is made in person, the request will generally be honored on the day of the request; if the request is written, then the organization usually has thirty days to respond.  (A request that is faxed, e-mailed or sent by private courier is considered a written request.)

The organization may want to charge reasonable copying costs and the actual cost of postage before providing the copies.  The law permits this.  But the organization must provide timely notice of the approximate cost and acceptable form of payment within seven days of receipt of the request.  Acceptable forms of payment must include cash and money order (in the case of an in-person request) and certified check, money order, and personal check or credit card, in the case of a written request.