11.3.9  Exempt Organizations

Manual Transmittal

June 26, 2012

Purpose

(1) This transmits revised IRM 11.3.9, Communications and Liaison, Disclosure of Official Information, Exempt Organizations.

Material Changes

(1) Editorial changes are made throughout this IRM.

(2) IRM 11.3.9.1 includes a table to make the list of releasable forms easier to follow.

(3) IRM 11.3.9.2(11) and (13) is changed to reflect the correct IRM reference in IRM 3.20.12.

(4) IRM 11.3.9.3 includes a table to make the list of releasable forms easier to determine. A note is included in the text.

(5) IRM 11.3.9.2, 11.3.9.8, and 11.3.9.12.2 are updated to reflect new procedures for inspection of EO documents.

(6) References to paper or electronic Form 8453-X are removed from Exhibit 11.3.9-2. These forms are not open to public inspection under IRC § 6104.

(7) IRM section mentioned in Note for Exhibit 11.3.9-1 is corrected.

(8) Exhibit 11.3.9-2 corrected to reflect the subsection under which request can be made to obtain copies of various forms.

(9) References to Exhibit 3.20.12-7 are changed to Exhibit 3.20.13-1.

Effect on Other Documents

IRM 11.3.9, Disclosure of Official Information - Exempt Organizations, dated May 30, 2008 is superseded. This IRM incorporates Interim Guidance Memorandum SBSE-011-0411-041, Inspection of Exempt and Political Organization (EO) Documents Covered by Internal Revenue Code (IRC) Section 6104. This revision also incorporates interim procedural update SBSE-11-0411-0832, regarding IRM 11.3.9.2, Mailing Instructions to Send F4506-A to Inspect Exempt Organization Documents at an IRS Office.

Audience

All Operating Divisions and Functions

Effective Date

(06-26-2012)


Rebecca A. Chiaramida
Director, Privacy, Governmental Liaison and Disclosure

11.3.9.1  (06-26-2012)
Authority

  1. Internal Revenue Code (IRC) § 6104(a)(1)(A) requires the Internal Revenue Service (IRS) to make available for public inspection the following:

    1. The approved application for exemption of any organization or trust described in IRC § 501(c) or (d) determined by the IRS to be exempt from taxation under IRC § 501(a) for any taxable year;

    2. The approved notice of status of an organization under IRC § 527(i);

    3. Any documents filed in support of such application or notice; and

    4. Any letter or other document issued by the IRS pertaining to the application or notice, if the application or notice was filed November 1, 1976 or thereafter.

  2. Additionally, the IRS must furnish, upon request, a st atement indicating the subsection and paragraph of IRC § 501 that describes the exempt organization or trust. However, the disclosure of certain information relating to trade secrets, patents, processes, style of work or apparatus of an organization, or national defense information may be restricted. For a description of the documents available for disclosure and further explanation of disclosure limitations,IRM 11.3.9.4 through IRM 11.3.9.9.

  3. Public Law (P.L.) 106-230 requires IRS to make Form 8871, Political Organization Notice of Section 527 Status, and Form 8872, Political Organization Report of Contributions and Expenditures, available for public inspection.

    Note:

    On November 2, 2002, P.L. 107-276 was enacted, amending IRC § 527 and IRC § 6104. The law returns the disclosure status of Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations, to its pre-July 1, 2000 status. Thus, Form 1120-POL is no longer a disclosable document.

  4. IRC § 6104(a)(2) requires the IRS, pursuant to regulations, to disclose to congressional committees, described in IRC § 6103(f), the approved application for tax exemption of any organization or trust described in IRC § 501(c) or (d), the notice of status of any political organization exempt from taxation under IRC § 527, and any other papers that may have been gathered, received, or developed by the IRS concerning such application. To the extent that the requested information is not otherwise available for public inspection under IRC § 6104, the requirements of IRC § 6103(f) must be complied with prior to release of information to a congressional committee. For more information, see IRM 11.3.4, Congressional Inquiries.

  5. IRC § 6104(b) requires the IRS, pursuant to regulations, to make available for public inspection information required to be furnished by IRC §§ 6033 and 6034. Certain contributor and coding information may, however, be withheld. For a description of documents commonly requested and further explanation of the disclosure limitations,IRM 11.3.9.3, IRM 11.3.9.11, and IRM 11.3.9.13. Additionally, pursuant to P.L. 110-172, the Tax Technical Corrections Act of 2007, the IRS is required to make Forms 990-T of IRC § 501(c)(3) organizations available for public inspection. This provision is effective for Forms 990-T filed after August 17, 2006.

  6. IRC § 6104(c) permits the IRS to disclose to State Attorneys General, state tax officials, and other state charity regulators information regarding IRC § 501(c)(3) organizations or applicants for recognition of IRC § 501(c)(3) status, including the following:

    1. Proposed and final denials and revocations of recognition of tax exempt status,

    2. Terminations of an organization's existence, and

    3. Lists of applicants for recognition of tax-exempt status.


    Certain other information also may be disclosed regarding IRC § 501(c)(3) organizations and other organizations described in IRC § 501(c). IRC § 6104(c) disclosures are generally processed by designated Tax Exempt and Government Entities (TE/GE) -Exempt Organizations (EO) employees. ,

    Note:

    Changes in the law now require state agencies receiving information under IRC § 6104(c) to be subject to safeguards under IRC § 6103(p)(4). In addition, pursuant to IRC § 6103(p)(3)(A), the information previously provided under this section is now required to be accounted for. For more information, see IRM 11.3.33, Other Disclosures to State and Local Governments. and IRM 7.28.2, EO Disclosure Procedures - Disclosure of Information About Exempt Organizations to Appropriate State Officials as Described in IRC § 6104(c).

  7. IRC § 6104(d) requires that certain annual returns, reports, applications for exemption, and notices of status be available for public inspection. Generally, the exempt organization is responsible for making these documents available for public inspection, at its principal office and local or field offices having three or more employees. Documents available for inspection include the following:

      Forms Made Available by IRC § 6104(d)
    Form 990 Return of Organization Exempt from Income Tax
    Form 990-EZ Short Form Return of Organization Exempt From Income Tax, filed after December 31, 1996
    Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation
    Form 990–T Exempt Organizations Business Income Tax Return, filed after August 17, 2006
    Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code including any document filed in support of such application and any letter or other document issued by the IRS pertaining to such application
    Form 1024 Application for Recognition of Exemption Under Section 501(a), or for determination under Section 120 of the Internal Revenue Code including any document filed in support of such application and any letter or other document issued by the IRS pertaining to such application
    Form 1023/1024 Application filed before July 15, 1987, only if it had a copy of the application on July 15, 1987
    Form 8871 Political Organization Notice of Section 527 Status and
    Form 8872 Political Organization Report of Contributions and Expenditures relating to political organizations
     

    Note:

    Under Public Law 104-168, if a request for a document required to be provided is made in person, the organization must make an immediate response. If the response is to a written request, the organization must provide the requested copies within 30 days.

  8. Disclosure of contributors to exempt organizations and political organizations vary. In the case of an organization that is not an IRC § 509(a) private foundation or an IRC § 527 political organization, the disclosure of the above documents, or other IRC § 6104(d) documents, does not include disclosure of the name or address of any contributor to the organization, disclosure of copies referred to in IRC § 6031(b), or any information the Secretary withheld under IRC § 6104(a)(1)(D). IRC § 6104(a)(1)(D) authorizes the withholding of trade secrets, patent protected material, process, style of work or apparatus if it is determined that public disclosure would adversely affect the organization. Disclosure Managers should work with TE/GE personnel to determine what information may be disclosed and what must be withheld. Some documents will need editing.

  9. Public Laws 106-230 and 107-276 made a number of changes to the filing requirements for IRC § 527 Political Organizations. Due to these changes:

    1. A political organization must file Form 1120-POL if the organization has a taxable income over $100.

    2. A political organization whose annual gross receipts are normally more than $25,000 must file a Form 990 or Form 990-EZ unless the organization is a "qualified state or local political organization (QSLPO)," as defined by IRC § 527(e)(1). If a QSLPO, the Form 990 or Form 990-EZ are required if the annual gross receipts are normally more than $100,000.

    3. A political organization may be required to file Form 8871 or Form 8872.

      Note:

      IRM 21.3.8.14, IRC § 527 Organizations, provides additional information on IRC § 527 filing requirements.

  10. Political organizations may be required to file Forms 8871 and 8872. If Forms 8871 and 8872, including Schedules A and B are required to be filed, the IRS will make the forms available for public inspection. Schedule A requires the name, employer, occupation, amount of each contributor, and an aggregate year-to-date amount for each contributor. Schedule B requires similar information for each recipient of the organization's funds. Political organizations may choose to report amounts without providing all required information (or provide incorrect information) and pay the amount specified in IRC § 527(j) (currently a 35% penalty on these amounts). The forms and instructions provide additional information. Organizations that have, or expect to have, either contributions or expenditures exceeding $50,000 must file required reports in electronic form. IRS is required to make available to the public on the internet a searchable database of all political organizations that file a Form 8871 or a Form 8872 with the IRS no later than 48 hours after receipt of such notice or report, whether received electronically or in paper format. (See (11) below for additional details.) Additionally, the organization must make these forms available at its principal office and at each of its local and field offices having more than three paid employees. Technical questions relating to Forms 8871 and 8872 can be referred to the TE/GE Customer Account Services (CAS) toll free number: 1-877-829-5500. For more information on these forms and requirements, see IRM 21.7.7.4.6, Form 8871, Political Organization Notice of IRC § 527 Status, and IRM 21.7.7.4.7, Form 8872, Political Organization Report of Contributions and Expenditures.

  11. Public law 107-276 requires that information from the notices (Form 8871) and the reports (Form 8872) be made available to the public on the internet in a database that is searchable by the following items:

    1. Names, states, zip codes, custodians of records, directors, and general purposes of the organization,

    2. Entities related to the organizations,

    3. Contributors to the organizations,

    4. Employers of such contributors,

    5. Recipients of expenditures by the organizations,

    6. Ranges of contributions and expenditures, and

    7. Time periods of the notices and reports.

      Note:

      The database is required to be downloadable. The website at the following location: www.irs.gov/polorgs was created for this purpose.

  12. The intent of Congress in allowing for the public inspection of information governed by IRC § 6104(a), (b), and (d) was to enable the public to scrutinize the activities of tax exempt organizations and trusts. Congress intended that these organizations and trusts be subject to a certain degree of public accountability in view of their privileged tax status and because the public has a right to know for what purposes their contributions are being or will be used.

  13. To the extent IRC § 6104(a)(1)(A) and § 6104(b) specifically provide for the disclosure of exempt organization information, other disclosure provisions (e.g., IRC §§ 6103, 6110, the Freedom of Information Act (FOIA), and the Privacy Act) do not apply.

  14. However, information concerning exempt organizations and trusts (or organizations and trusts that have applied for tax exempt status) whose disclosure is not specifically addressed by IRC § 6104(a)(1)(A) or § 6104(b) may be disclosed, if authorized by IRC §§ 6103, 6110, FOIA, or the Privacy Act.

  15. If a member of the public requests information that is governed by IRC § 6103 refer for appropriate instructions to IRM 11.3.2, Disclosure to Persons with a Material Interest, or IRM 11.3.3, Disclosure to Designees and Practitioners.

  16. If a member of the public requests information (other than information governed by IRC § 6104) pursuant to the provisions of IRC § 6110 or FOIA, refer to IRM 11.3.8, Disclosure of Written Determinations, and IRM 11.3.13, Freedom of Information Act (FOIA).

11.3.9.2  (06-26-2012)
Responsibilities

  1. TE/GE is responsible for most activities relating to IRC § 6104 and other Code sections relating to exempt organizations. TE/GE has centralized many of these activities, especially the submission of applications, returns, and requests for copies of these documents.

  2. TE/GE currently provides the following guidance to the public. Complete Form 4506-A, Request for Public Inspection or Copy of Exempt Organization Tax Form, to obtain copies of or to request inspections of documents available from the IRS under IRC § 6104. Form 4506-A and the website at: www.irs.gov/charities provide additional information, including cost information. The form should then be submitted as follows:

    If you want:   Then File Form 4506-A with:
    A copy or CD-Rom of a return, report, or notice Internal Revenue Service
    Mail Stop 6716
    Ogden, UT 84201
    Fax No. 801-620-7896
    To inspect a return, report, notice, or an exemption application at an IRS office* Internal Revenue Service
    Disclosure Scanning Operation – Stop 93A
    Post Office Box 621506
    Atlanta, GA 30362-3006
    To inspect a return, report, notice, or an exemption application at the IRS National Headquarters Commissioner of Internal Revenue
    Attention: Freedom of Information Reading Room
    1111 Constitution Avenue, NW Washington, DC 20224
    A copy of an exemption application EO Correspondence Unit
    P.O. Box 2508 Room 4024 Cincinnati, OH 45201
    *The office handling the request will contact the requestor to schedule an appointment when the item is available for inspection.
    For additional information, the requestor may call toll free 1-877-829-5500.

  3. Disclosure Managers and other Disclosure personnel will often be involved when individuals request inspection of a return, report, notice, approved exemption application from the IRS, or other IRC § 6104 documents. Inspection of documents requires coordination between Disclosure personnel and TE/GE personnel. Disclosure Managers and other Disclosure personnel should be familiar with IRC § 6104 in order to work with TE/GE personnel on such matters and to provide assistance to the public and other Federal and state agencies, as necessary. Also, when requests for information are outside the purview of IRC § 6104(a) and (b), Disclosure personnel must determine if IRC §§ 6103, 6110, FOIA, or the Privacy Act apply.

  4. Disclosure Managers may encourage individuals to first contact the Exempt Organization itself or to check the following web sites to see if the document is available from these sources. The website at:www.irs.gov/polorgs provides information on political organizations and the websites at:www.guidestar.org and at:www.foundationcenter.org/findfunders/ as well as other websites, provide, many Form 990 series returns. Exempt organizations are required to make their exempt applications, returns, and certain other documents available for public inspection. Form 4506-A provides most of this information, including what is mentioned in (2) above and lists the fees that may be charged. By using these other sources, documents will often be available to the requestor quicker and with less effort. However, if an individual wants a copy of an EO document more quickly from the IRS, they should be advised to send the Form 4506-A to the appropriate TE/GE location (Cincinnati or Ogden). Individuals may still request the IRS to provide them the opportunity to inspect documents at the IRS. The IRS is legally required to provide this service.

  5. All activities connected with the public inspection of exempt organization documents issued by Headquarters will be the responsibility of the Director, Governmental Liaison and Disclosure.

  6. Requests for public inspection or copies of exempt organization documents received in Headquarters are handled by the Headquarters Freedom of Information Reading Room. The Freedom of Information Reading Room personnel will refer these requests to the appropriate Disclosure office in accordance with procedures detailed in IRM 11.3.7, Freedom of Information Reading Room Operations.

  7. Field office and Campus responsibilities for handling requests for exempt organization documents are discussed in IRM 11.3.9.8 through IRM 11.3.9.13.

  8. The Disclosure staff member assigned the case will coordinate with TE/GE or Communications personnel having disclosure responsibilities for exempt organization documents. When requests originate from news media, it is advisable to coordinate with Communications personnel.

  9. Disclosure of exempt organization information in response to requests from news media should be coordinated with Communication Managers to provide for correct consistent results. Communication Managers must be immediately alerted to the receipt of all such media requests and be given the opportunity to promptly involve themselves in assisting the requester. They may be permitted to make interim and final responses to such requests.

  10. Media requests for Form 990 returns can be faxed to the Ogden Campus, Exempt Organizations Media Request Desk at 1-801-620-7896. For media requests, observe the following:

    1. The request should be sent on the media's letterhead and include the name, street address, state, and zip code of the organization as well as the specific tax years requested (request cannot state "most recent" or "all available" tax returns). Including the organization's EIN will speed processing even more.

    2. If the media would like to have the returns sent via courier services, they should include a United Parcel Service account number on their request. Otherwise, IRS uses the U.S. mail.

    3. Generally, if the request is for current returns (2002 or later), the media will receive the returns within 14 work days. If the returns are older than this, the IRS may need to request them from a Federal Records Center and this causes delays of up to 1 month or more. In addition, returns are maintained for 7 years and then destroyed.

  11. If Legislative Affairs receives a Congressional request, they may fax the request to Ogden Campus to be processed in accordance with IRM 3.20.13.4.7.3.2,Legislative Affairs Requests on Behalf of a Constituent.

  12. If functions other than Legislative Affairs or the Taxpayer Advocate's office receive a Congressional request for Form 990 or other tax exempt documents, they should immediately forward the request to either Legislative Affairs or the appropriate Taxpayer Advocate's office. Legislative Affairs' intranet home page, under Staff Directory, provides contact names, telephone numbers, and email addresses.

    Reminder:

    If the request is from a Congressional Committee or a member of Congress requesting the information for official purposes, refer the request to the Director of Legislative Affairs. If the request is from a Congressperson requesting returns or material on behalf of a constituent, refer the request to the Local Taxpayer Advocate’s office of the Congressperson’s home state. For more information, see IRM 13.1.8, Taxpayer Advocate Case Procedures - Taxpayer Advocate Case Procedures, Congressional Affairs Program.

  13. For priority handling of disclosure requests by the EO liaison for state charity officials, see IRM 3.20.13.4.7.4, Internal Requests.

11.3.9.3  (06-26-2012)
Commonly Requested Documents

  1. In view of the Congressional intent that the activities of exempt organizations and trusts be known to the public, IRS employees should, to the extent it is administratively feasible, attempt to comply with requests for inspection of disclosable information even though the information is contained in a document that is not specifically available for public inspection under IRC § 6104.

    Example:

    Form 5578, Annual Certification of Racial Non-Discrimination for a Private School Exempt from Income Tax, is open for public inspection although it is not specifically described in IRC § 6104(a) and (b). The determination to disclose this document was based upon the fact that the information contained therein is found in the application for exemption or annual information return that is available for public inspection under IRC § 6104(a) and (b).

  2. Disclosure personnel are advised to consult with Counsel before releasing information or forms not specifically mentioned in the IRC.

  3. The most commonly requested documents that are made available for public inspection in accordance with IRC § 6104(a)(1)(A) and IRC § 6104(b) are the following:

      Exempt Applications, Returns, and Forms
    Form 1023 and supporting documents. (Approved applications only)
    Form 1024 and supporting documents. (Approved applications only)
    Form 990 and attachments that are required to be filed with the IRS, except for the names and addresses of contributors. The amounts of contributions and bequests are also disclosed unless such amounts could reasonably be expected to identify any contributor.
    Form 990-EZ and attachments that are required to be filed with the IRS, except for the names and addresses of contributors. The amounts of contributions and bequests are also disclosed unless such amounts could reasonably be expected to identify any contributor.
    Form 990-PF and attachments required to be filed.
    Form 4720 filed by foundations.

    Note:

    Forms 4720 filed by individuals are not subject to the disclosure provisions of IRC § 6104.

    Note:

    For a more comprehensive list of commonly requested forms, see IRM 3.20.12.2.1, Commonly Requested Documents.

  4. Listed below are documents that are not to be disclosed except as provided by IRC § 6103:

    • Form 4720, filed after December 31, 1976, by individuals

      Note:

      Forms 4720 filed by foundations are subject to disclosure under IRC § 6104.

    • Form 990-T, filed before August 17, 2006

      Note:

      Forms 990-T of IRC § 501(c)(3) organizations filed after August 17, 2006 are available pursuant to an amendment made by the Tax Technical Corrections Act of 2007.

    • Form 5768

      Note:

      Form 5768 is available when submitted as part of the Form 1023 application package.

    • Form 6069

    • Form 990-BL, Part 4

    • Form 990-BL, Schedule A

    • Form 990-BL, Confidential business information such as schedules and other similar data filed with the form

    • Form 990-C

      Note:

      Form 990-C is renamed 1120-C after 12/31/2006.

    • "Form 1023," pending or denied application for tax exemption

      Note:

      Proposed denials and final denials may be available to state charity regulators under IRC § 6104(c).

    • "Form 1024," pending or denied application for tax exemption

      Note:

      Proposed denials and final denials may be available to state charity regulators under IRC § 6104(c).

    • Form 1120-POL

    Exhibit 11.3.9-2. for summary information about what can and cannot be released pursuant to IRC § 6104.

11.3.9.4  (12-28-2007)
Applications for Exemption

  1. A Form 1023 is required to be filed by an organization seeking tax exempt status under IRC § 501(c)(3).

  2. A Form 1024 is required to be filed by many of the other organizations or trusts seeking tax exempt status.

  3. Exhibit 11.3.9-1., that gives a detailed explanation of the various paragraphs of IRC § 501(c) and IRC § 501(d), and other sections under which tax exempt status can be granted. This Exhibit also provides a description of the meaning of each paragraph under IRC § 501(c) and IRC § 501(d), the type of activities for each organization, and the type of return that may need to be filed.

11.3.9.4.1  (06-26-2012)
Documents Required to be Submitted by Applicants

  1. If the applicant has filed Form 1023 or Form 1024, the application for exemption includes all documents and statements required to be filed with such form.

  2. With respect to an organization for which no application for exemption form is prescribed, the application for exemption includes the following:

    1. The application letter and a conformed copy of the articles of incorporation, declaration of trust, or other instrument of similar import, setting forth the permitted powers or activities of the organization,

    2. The by-laws or other code of regulations,

    3. Statements showing the character of the organization, the purpose for which it was organized, or its actual activities, and

    4. The latest financial statement showing the receipts and expenditures for the current year and the three preceding years (or for the number of years the organization was in existence).

      Note:

      A balance sheet must be included for the most recent period.

  3. Every attachment should show the organization's name, address and EIN. It should also state that it is an attachment to the application and identify the part and line item number to which it applies. However, this is not a requirement so identifying information may not actually be present on attachments.

  4. With respect to a mutual insurance company, the application of exemption, in addition to the statements or documents required to be submitted by the form, includes copies of the policies or certificates of membership issued by such company. It must also show whether any of its income may be credited to surplus or may inure to the benefit of any private shareholder or individual and whether it is in compliance with the law relating to loans, investments and dividends.

  5. With respect to a title holding company described in IRC § 501(c)(2), if the organization for which title is held has not been specifically notified in writing by the IRS that it is exempt under IRC § 501(a), then the title holding company's application for exemption must include all statements or documents required for the application for exemption of the organization for which title is held. The title company's application must also include the statements and documents required by the application form.

  6. With respect to a State chartered credit union described in IRC § 501(c)(14), the application for exemption, in addition to the statements and documents indicated in (2) above, includes a statement indicating the date and state of incorporation and showing that the state credit union law with respect to loans, investments, and dividends is being complied with.

  7. The term "application for exemption" does not include a request for a ruling as to whether a proposed transaction is a prohibited transaction under IRC § 503, nor does it include any other request for a ruling or determination letter as to the effect on the organization's exempt status of a proposed transaction or a change in purposes or operations.

  8. If an organization receives an adverse determination letter, it may request Appeals office consideration. The organization must send its request to the EO Determinations Quality Assurance Manager within 30 days from the date of the adverse letter. The request must state whether it wishes an Appeals office conference.

11.3.9.5  (06-26-2012)
Supporting Documents

  1. A "supporting document," with respect to an application for tax exemption, means any statement or document, submitted by an organization or trust in support of its application. Thus, a supporting document is a document other than that which is described to be part of an "application for exemption" in IRM 11.3.9.4.

  2. Examples of supporting documents are the following:

    1. Exhibits (including books, pamphlets, leaflets, or other printed material),

    2. Legal briefs,

    3. Statements of contention, or

    4. Other papers that the organization may submit to explain its arguments for qualifying for tax exempt status including any information provided in response to a request from the IRS subsequent to the filing of the application.

11.3.9.6  (12-28-2007)
Withholding Information

  1. In accordance with IRC § 6104(a)(1)(D), an organization or trust applying for exemption or whose application for exemption is open for public inspection under IRC § 6104(a)(1)(A), may request in writing that certain information contained in its application or supporting documents be withheld from public inspection. This is because the information relates to a trade secret, patent, process, style of work or apparatus of the organization or trust. The request should clearly identify the material desired to be withheld and specify the reasons why the disclosure would adversely affect the organization or trust.

  2. TE/GE has authority to issue determinations under IRC § 6104(a)(1)(D). For more information, see Delegation Order 113 in IRM 1.2.46, Delegation of Authority for Ruling and Agreements Process. IRM 21.7.7, Business Tax Returns and Non-Master File Accounts - Exempt Organizations and Tax Exempt Bonds, provides additional information on exempt organizations. IRM 21.7.7.3.1, Exemption Application Process, provides the exemption application process, including where to send such applications (Covington, KY) and a telephone number (1-877-829-5500) for questions regarding TE/GE determinations.

  3. While a request for withholding is being considered, public inspection of that particular material is prohibited, even though the application may have been approved.

  4. In accordance with IRC § 6104(a)(1)(D), the IRS will withhold any information submitted with an application if public disclosure would adversely affect the national defense.

  5. An application for exemption and supporting documents are not available for public inspection if the application for exemption is pending or if exempt status has been denied.

11.3.9.7  (06-26-2012)
Letters or Documents Issued by the Service

  1. IRC § 6104(a)(1)(A) requires the IRS to disclose the letters or other documents issued by the IRS regarding an approved application for exemption but only if the application was filed on or after November 1, 1976.

  2. The disclosable letters and documents include but are not limited to the following:

    1. Favorable determination letters,

    2. Technical advice memoranda relating to an approved or subsequently approved application, and

    3. Preliminary letters proposing a denial in cases where the organization was later granted tax exempt status on the basis of such application.

  3. For approved applications filed prior to November 1, 1976, only those determination letters which are on form letters or "L" type letters are open for public inspection. These determination letters are available for public inspection because the only information included in such letters is the Code section which describes the organization or trust. The disclosure of this information is authorized by IRC § 6104.

  4. Other determination letters issued prior to November 1, 1976, include return information, the disclosure of which is not authorized by IRC § 6104. Disclosure of such letters is governed by IRC § 6103.

  5. These documents are provided when Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, is submitted to TE/GE and should be provided for inspection purposes.

11.3.9.8  (06-26-2012)
Public Inspection of Approved Applications and Related Documents

  1. A request for public inspection of an exemption application and other documents described in IRM 11.3.9.5 and IRM 11.3.9.7 must be written and describe the material desired in reasonably sufficient detail as to enable the IRS to locate the material. At a minimum, the name and address of the organization should be furnished. Form 4506-A should be used for this purpose.

  2. The request should be sent to the Disclosure Scanning Operation (DSO) for inspection at Disclosure offices or to the FOIA Reading Room for inspection at headquarters. The Disclosure caseworker will contact the requester to confirm that inspection is still desired and provide the location of the closest Disclosure office where inspection may occur.

    1. If inspection is still desired, request reassignment of the case to the closest Disclosure office or to Headquarters Disclosure, for inspection at the FOIA Reading Room, through the manager.

    2. The receiving office caseworker will secure a copy of the approved application, supporting documents, and any other available information. The Disclosure employee should contact the TE/GE Determinations Program and Support Group staff in Cincinnati Field Office to obtain this material.

    3. The requester will be notified of the date and time the application may be inspected or that there will be a delay in obtaining the desired information. Inspection may be permitted only during regular business hours. The information may be made available at such time as will not interfere with its use by the IRS.

    4. If the request is withdrawn, prepare a letter and close the case.

  3. Applications and related documents filed prior to January 1, 1948, have been destroyed pursuant to Congressional authority and, therefore, are not available for inspection.

  4. The IRS may limit the number of applications or other documents made available to any person on a given date.

  5. Only approved applications and related documents are open to public inspection. However, certain material that may be found in approved applications should be withheld. (IRM 11.3.9.6. and IRM 11.3.9.13)

  6. If an application is pending or denied or if no application has been submitted, neither the application and related documents, nor the fact that an organization has not submitted an application for exemption can be disclosed under IRC § 6104. Responses to requests for such information from the public should state only that, "We have no record that the organization is a tax-exempt organization under § 501(a) of the Internal Revenue Code by virtue of an approved application; therefore, we have no documents responsive to your request."

  7. An application and other available documents for an organization or trust which is tax-exempt for "any taxable year" is available for public inspection. Even if the organization or trust dissolves, or its exempt status is revoked in a later year, the application and other related documents which are described in IRC § 6104 remain open for inspection. However, the specific reason why an organization is no longer tax-exempt may not be disclosed to the public. Advise the requester that the organization is no longer tax exempt. For IRC section 501(c)(3) organizations, if there is an announcement in the Internal Revenue Bulletin dated after 2007, you may advise the requester that the IRS has revoked its determination that the organization qualifies under IRC sections 501(c)(3) and 170(c)(2). In addition, the Business Master File (BMF) codes that would reveal the reason, such as denials, failure to establish, or any other related facts are not to be furnished.

  8. The IRS will provide access to applications for exemption for public inspection at no cost. A fee may be charged for any photocopies furnished.

  9. Copies of applications for exemption can also be mailed to a requester. A fee may be charged for any photocopies furnished. Individuals requesting copies should use Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, and submit to TE/GE at the address provided on the form instructions.

11.3.9.9  (06-26-2012)
Locating Applications for Exemption

  1. A search is made on the BMF to determine if an organization has been granted tax exempt status by the IRS.

  2. The BMF using command code BMFOLO will show the following information:

    1. The date the exemption was granted,

    2. The IRC section under which the exemption was granted,

    3. Whether the organization is currently exempt, and

    4. The employer identification number (EIN) for the organization.

    Note:

    The BMF does not show which office has jurisdiction over the records. All closed applications for exemption are located in the Cincinnati office.

11.3.9.10  (12-28-2007)
Obtaining Applications for Public Inspection

  1. Disclosure personnel should use TE/GE Centralized processing as stated in IRM 11.3.9.2; that is, they should contact TE/GE Determination Programs and Support Group in the Cincinnati field office.

11.3.9.10.1  (12-28-2007)
Determinations and Rulings Under IRC § 6110

  1. IRC § 6110 requires that, subject to certain deletions, Determination Letters and Rulings not covered by IRC § 6104 must be made available for public inspection.

  2. Rulings and determination letters that are not public pursuant to IRC § 6104 are generally available for public inspection, with identifying and other details removed, under IRC § 6110. This includes, among other things, rulings and determination letters denying recognition of tax exempt status, as well as rulings and letters revoking a favorable determination after examination.

  3. The determination letters and rulings available under IRC § 6110 have had identifying details removed and are indexed by the Code section at issue and a nine digit identifying number. These letters are available, after editing, from the Headquarters Freedom of Information Reading Room, and are also on the IRS website at: www.irs.gov/foia.

  4. IRM 11.3.9.8. for further instructions on the release of written determinations under IRC § 6110.

11.3.9.11  (06-26-2012)
Statement of Exempt Status

  1. In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may request a statement setting forth the following information:

    1. The subsection and paragraph of IRC § 501 (or the corresponding provision of any prior revenue law) under which an organization or trust has been determined to be exempt from taxation and

    2. Whether the organization or trust is currently held to be exempt.

  2. The request for the statement of exempt status may be made orally or in writing. Oral requests are made to TE/GE Customer Accounts Services (CAS). CAS Toll Free Number is 1-877-829-5500. Written requests may be sent to the following address:

         EO Correspondence Unit
         P.O. Box 2508, Room 4024
         Cincinnati, OH 45201

11.3.9.12  (12-28-2007)
Public Inspection of Certain Information Returns

  1. The information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed therewith, is required to be made available for public inspection under the authority of IRC § 6104(b).

    Note:

    The most commonly requested documents are identified at IRM 11.3.9.3.

  2. This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC §§ 6033 and 6034.

  3. Prior to January 1, 1970, only information furnished on Part II of Schedule A, Form 990-H, filed pursuant to IRC § 6033(b) by certain exempt organizations, and on Form 1041-A, filed pursuant to IRC § 6034 by trusts claiming charitable, etc., deductions under IRC § 642(c), was required to be made available for public inspection under IRC § 6104(b). This information is still available upon request to the extent that it has not been destroyed in accordance with the IRS's Records Retention Schedule.

  4. The amendments to IRC § 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

11.3.9.12.1  (06-26-2012)
Requests for Form 990 Series Returns

  1. The information required to be furnished on, or filed with Form 990, Form 990-EZ, Form 990-PF and supporting documents filed after December 31, 1969, may be made available for public inspection upon written request. Form 4506-A should be used for this purpose. Oral requests will not be honored.

    Note:

    Forms 990-T of IRC § 501(c)(3) organizations filed after August 17, 2006 are also available for public inspection.

  2. Requests for copies of these forms should be sent to the following address:

           IRS Ogden Campus
           Mail Stop 6716
           Ogden, UT 84201

  3. These requests must include the name and address of the organization which filed the return, the type of return, and the years involved.

11.3.9.12.2  (06-26-2012)
Processing Requests for Exempt Organization Returns

  1. If a request is for a photocopy of a return, the Ogden Campus should send the copy directly to the requester. (See IRM 11.3.9.12.1(2)).

  2. The Revenue and Income Verification System (RAIVS) personnel will forward requests for inspection of EO returns submitted on Forms 4506-A to the Disclosure Scanning Operation (DSO).

  3. Disclosure personnel will advise requesters that Forms 990 are available on the web per Exhibit 11.3.9-2. In addition, Disclosure personnel will provide the closest Disclosure office location for the inspection and confirm whether inspection is still desired.

    1. If inspection is still desired, request reassignment of the request to the closest Disclosure office or to Headquarters Disclosure, for inspection at the FOIA Reading Room, through the manager.

    2. The receiving office will contact Ogden Campus, request the return and process the request following established procedures.

    3. The requester will be notified when the material is available for inspection. The information may be made available at such time as will not interfere with its use by the IRS.

    4. If the request is withdrawn, prepare a letter and close the case.

  4. In addition, the IRS may limit the number of returns to be made available to any person for inspection on a given date. Inspection will be allowed only during regular office hours.

  5. If original returns are being inspected, an IRS employee should be present to prevent any abuse of such documents.

11.3.9.13  (12-28-2007)
Information Subject to Deletion

  1. For copying rules and sanitization procedures, IRM 11.3.9.17. and IRM 3.20.12, Disclosure Returns Processing - Public Inspection Under IRC § 6104.

  2. Contributor names and addresses and some contribution amounts must be edited from certain returns before the returns are open to public inspection.

  3. In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for public inspection.

    Exception:

    Except as provided in (5) below, names and addresses of contributors to private foundations are open to public inspection.

    Exception:

    For political organizations, names, addresses, and additional information provided on Forms 8871 and 8872 are open to public inspections. For more information, IRM 11.3.9.1.

  4. The amounts of contributions and bequests to an organization shall be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

    Note:

    To reduce the risk of inadvertently identifying contributors, EO of TE/GE has established the policy to not include Form 990 Schedule B, that lists contributors and the amounts of contributions, with copies of 990s for mass distribution, such as DVD sets or other public media, and will not include the schedules in individual requests for copies of Form 990s. Requestors are advised that a redacted Schedule B may be requested, and, if requested, the schedules are to be redacted in accordance with guidance provided in this section. This is the policy used by Ogden when copying Forms 990 for public use.

  5. Except as provided in (6) below, amounts of contributions to a private foundation shall be available for public inspection. Grant or grantor information listed on a return is not considered to be information regarding contributions and is open to public inspection.

  6. The names, addresses, and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation which from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the U.S. (see IRC § 4948(b)), shall not be made available for public inspection.

11.3.9.14  (02-19-2008)
Disclosable Information

  1. Certain exempt organization and trust returns that are required to be made available for public inspection under IRC § 6104(b) bear the social security numbers of individuals. The IRS generally does not request social security numbers of individuals on Form 990 series returns. There is no IRC § 6103 or Privacy Act violation if the IRS discloses this information, that is often provided unwittingly by organizations that do not know it will be disclosed.

  2. The statutory requirements of IRC § 6104(a) regarding the withholding of certain information from documents available under that section do not apply to information that must be disclosed under IRC § 6104(b). The reverse situation would also be true.

    Example:

    Trade secret information that the IRS has determined should be withheld from an organization's application does not have to be withheld from public inspection if included with its annual information return. Conversely, if an organization includes with its application a list of its major contributors and the organization is determined to be tax exempt, the IRS would not be obligated to remove this information before making the application available for public inspection.

  3. If an organization or trust files its return or other documents in accordance with IRC § 6033 or IRC § 6034 and specifically requests that certain data included therein not be opened for public inspection, the IRS cannot comply with this demand in view of the disclosure requirements of IRC § 6104(b). Therefore, any information submitted by the organization or trust that is required to be filed pursuant to IRC § 6033 or IRC § 6034 must be disclosed subject to the exceptions described in IRM 11.3.9.13.

11.3.9.14.1  (06-26-2012)
No Record of Return Filed

  1. A requester may ask for the filing status of an exempt organization or trust, or may seek a copy of a Form 990 for which there is no record of filing.

  2. IRM 21.3.8.4.2.3, Customer Account Services (CAS) Call Site Operations, Disclosure - Exempt Organizations, provides additional information, including response guidelines when requested Forms 990 are not available.

  3. Disclosure personnel may make responses similar to those provided for in IRM 21.3.8.4.2.3, Disclosure - Exempt Organizations, whenever appropriate.

  4. A requester may be advised of the following applicable circumstances:

    1. Whenever research establishes that a return is not required to be filed because of provisions of IRC § 6033(a)(2);

    2. It is not required to be filed because of authority for inclusion in a group return;

    3. It is not yet due because of a current extension of time to file; or

    4. It has been filed but is still in processing.

  5. IRC § 6103 prohibits disclosure of information that a Form 990 is delinquent or that an organization is under investigation. Consequently, whenever research does not establish a permissible reason for non-filing as enumerated in (4) above or the return appears to be delinquent, a generalized response must be made. Such generalized response should state that the IRS has no record of receiving the return and that this may be because of any of the reasons shown in (4) above or because the return may be delinquent.

  6. Form 2860, Document Transmittal and Bill, is available for documents retrieved from the Federal Records Center.

11.3.9.15  (02-19-2008)
Public Inspection of Annual Returns and Applications for Tax Exempt Status

  1. IRC § 6104(d) requires exempt organizations to make available for public inspection a copy of their annual information returns on Form 990 or Form 990-EZ for years beginning after December 31, 1986.

    Note:

    IRC § 6104(d) requires exempt organizations to make their returns available for three years. As a result of The Technical Corrections Act of 2007, the 3 year rule now applies to Form 990-T.

  2. IRC § 6104(d) requires exempt organizations to make available for public inspection a copy of their unrelated business income tax returns, Form 990–T, filed after August 17, 2006.

  3. IRC § 6104(d) also requires exempt organizations to make available for public inspection a copy of their application for recognition of Federal tax exemption on Form 1023 or Form 1024.

  4. IRC § 6104(d) requires the organization to make available for public inspection a copy of any papers submitted in support of such application and any letter or other document issued by the IRS with respect to such application.

  5. If an organization files its application before July 15, 1987, it is required to make available a copy of its application only if it had a copy of the application on July 15, 1987.

  6. IRC § 6104(d) requires tax-exempt organizations to provide copies of their returns and applications to persons who request them. The information still must be made available for inspection even if the organization makes the materials widely available. The requirement to provide copies does not apply if the organization makes these materials "widely available." The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRS Freedom of Information Act fee schedule. Fee schedule can be found on www.irs.gov at http://www.irs.gov/pub/irs-utl/irs_foia_guide.pdf.

11.3.9.16  (06-26-2012)
Public Inspection and Copying

  1. Taxpayers may take notes of the material opened for public inspection under IRC § 6104(a) and IRC § 6104(b).

  2. Copies may be made manually or, if the requester provides the equipment, photographically, at the place of inspection. However, reasonable supervision must be maintained to protect confidential tax information from improper access.

  3. Copies of the material will also be furnished by the IRS upon payment of a copying fee. Copies will be certified (using the stamp process) upon request. For more information, see IRM 11.3.5, Fees.

  4. Requests for copies shall be in writing unless the request is made at the time of inspection.

11.3.9.17  (06-26-2012)
Sanitizing Documents

  1. The general rule is that a document required to be made available for inspection under IRC § 6104(a) or IRC § 6104(b) must be sanitized of any coding information added to its face during processing.

  2. Additionally, internal processing forms that might reveal sensitive information and work papers prepared by IRS employees that are not available to the public under IRC § 6104 should not be disclosed. (See IRM 3.20.12, Disclosure Returns Processing - Public Inspection Under IRC § 6104, and IRM 11.3.9.13.)

  3. Coding information that is added to the face of a document and that does not indicate specific facts with regard to the organization's or trust's liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number) may be left on the document. If there is any doubt in this regard, the IRS employee should contact his/her servicing Disclosure office or the Disclosure Help Desk at 1-866-591-0860 before making the requested information available for inspection.

  4. The following coding information that is written or stamped on the face of the information returns and required by IRC §§ 6033 and 6034 must be deleted before making the documents available for inspection:

    • Condition codes D, R, V, and X

    • Daily delinquency penalty

    • Payment received

    • Delinquent return code

    • Penalty and interest codes

  5. For appropriate charges for search, duplicating, and certification services, refer to IRM 11.3.5, Fees.

11.3.9.18  (12-28-2007)
Information on the Business Master File

  1. The Exempt Organizations Business Master File (EO/BMF) contains data concerning organizations and trusts that have filed for tax exemption.

  2. The elements contained on the BMF are found in IRM 25.7.1, Exempt Organizations Business Master File and Support Processing.

  3. Requests from the public, state and local governments, Congress, etc., for exempt organization information available on the EO/BMF should be processed in accordance with IRM 25.7.5, Exempt Organizations Extracts and On-Line Programs. Also, EO/BMF data is available via the following Statistics Of Income Division website at: www.irs.gov/taxstats/charitablestats/index.html. See Exempt Organizations: IRS Master File Data.

    Note:

    Large files organized by individual states can be downloaded from this website.

11.3.9.19  (12-28-2007)
Information Not Governed by IRC § 6104

  1. With the exception of information available to the public under IRC § 6104(a) and IRC § 6104(b), the disclosure of information concerning exempt organizations and trusts may be governed by other provisions of the Code (e.g., IRC § 6103) or other disclosure laws.

  2. The discussions in other sections of this IRM also apply to the treatment of exempt organization information when outside of the purview of IRC § 6104(a) and IRC § 6104(b). Consult the Table of Contents of the appropriate section of IRM 11.3, Disclosure of Official Information, for a description of the coverage of those sections.

Exhibit 11.3.9-1 
Exempt Organization Reference Chart

The table below provides the IRC subsection, description of organization, general nature of activities, application form number, and type/series of annual return to be filed.

Section of
1986 Code   
Description of Organization General Nature of Activities Form No.   Annual Return Required to be Filed
501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions) Instrumentalities of the United States No Form None
501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an exempt organization 1024 990
990-EZ
990-T or
1120-POL
501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster Certain National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 990
990-EZ
990-PF
4720
990-T or
1120-POL
501(c)(4) Civil Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; Charitable, educational or recreational 1024 990
990-EZ
990-T or
1120-POL
501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency 1024 990
990-EZ
990-T or
1120-POL
501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. Improvement of business conditions of one or more lines of business 1024 990
990-EZ
990-T or
1120-POL
501(c)(7) Social and Recreation Clubs Pleasure, recreation, social activities 1024 990
990-EZ
990-T or
1120-POL
501(c)(8) Fraternal Beneficiary Societies and Associations Lodge providing for payment of life, sickness, accident, or other benefits to members 1024 990
990-EZ
990-T or
1120-POL
501(c)(9) Voluntary Employees' Beneficiary Associations (Including Federal Employees' Voluntary Beneficiary Associations formerly covered by IRC § 501(c)(10)) Providing for payment of life, sickness, accident or other benefits to members 1024 990
990-EZ
990-T or
1120-POL
501(c)(10) Domestic Fraternal Societies and Associations Lodge devoting its net earnings to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members 1024 990
990-EZ
990-T or
1120-POL
501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits No Form 990
990-EZ
990-T or
1120-POL
501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc. Activities of a mutually beneficial nature similar to those implied by the description of class of organization 1024 990
990-EZ
990-T or
1120-POL
501(c)(13) Cemetery Companies Burials and incidental activities 1024 990
990-EZ
990-T or
1120-POL
501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds Loans to members. No Form 990
990-EZ or
1120-POL
501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 990
990-EZ
990-T or
1120-POL
501(c)(16) Cooperative Organizations to Finance Crop Operations Financing crop operations in conjunction with activities of a marketing or purchasing association No Form 990
990-EZ
990-T or
1120-POL
501(c)(17) Supplemental Unemployment Benefit Trusts Provides for payment of supplemental unemployment compensation benefits 1024 990
990-EZ
990-T or
1120-POL
501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a pension plan funded by employees No Form 990
990-EZ
990-T or
1120-POL
501(c)(19) Post or Organization of Past or Present Members of the Armed Forces Activities implied by nature of organization 1024 990
990-EZ
990-T or
1120-POL
501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases No Form 990-BL
990-T or
1120-POL
501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the liability of employers withdrawing from a multi employer pension fund No Form 990
990-EZ
990-T or
1120-POL
501(c)(23) Veterans Organization founded before 1880 To provide insurance and other benefits to veterans or their dependents No Form 990
990-EZ
990-T or
1120-POL
501(c)(24) Trusts Described in Section 4049 of ERISA As described by ERISA 1024 990
990-EZ
990-T or
1120-POL
501(c)(25) Title holding corporations or trusts with multiple parents Holding title and paying over income from property to 35 or fewer parents or beneficiaries 1024 990
501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provide health care coverage to high-risk individuals No Form 990
501(c)(27) State-Sponsored worker's compensation reinsurance organizations Reimburse members for losses under the workers' compensation acts No Form 990
990-EZ
990-T or
1120-POL
501(d) Religious and Apostolic Associations Regular business activities. Communal religious community No Form 1065
990-T or
1120-POL
501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 990
990-EZ
4720
990-T or
1120 -POL
501(f) Cooperative Service Organizations of Operating Educational Organizations Performs collective investment services for educational organizations 1023 990
990-EZ
4720
990-T or
1120 -POL
501(k) Child Care Organizations Activities implied by description 1024 990
990-EZ
4720
990-T or
1120 -POL
501(n) Charitable risk pools Activities implied by description 1024 990
990-EZ
4720
990-T or
1120 -POL
521 Farmers' Cooperative Associations Cooperative marketing and purchasing for agricultural producers 1028 990-C or
1120-POL
527 Political Organizations Activities implied by description 1024 990
8871
8872 or
1120-POL
528 Certain Homeowners Associations Provide exemption for homeowners associations and timeshare associations None 1120-H
529 Qualified State tuition programs Provide exemption for qualified State tuition programs None None
530 Education Individual Retirement Accounts Provide exemption for education type IRAs New organization, therefore no application or filing procedures

Note:

Additional details, especially on additional forms and filing requirements, may be obtained at IRM 21.7.7.3.1 and Internal Revenue Code Subsections.

Exhibit 11.3.9-2 
Public Inspection Pursuant to IRC § 6104 and Other Information

Items Available for Public Inspection Citations How Requested
Form 1023 Application for Recognition of Exemption Under § 501(c)(3) of the Internal Revenue Code
Includes all schedules and other supporting documents submitted with the Form 1023. Items submitted in draft form or submitted and later withdrawn are not considered supporting documents subject to release.

Note:

This applies only to organizations where the IRS has issued a favorable ruling granting tax exempt status including those where the initial favorable ruling has later been changed or revoked.


Exception:

The IRS will not release information on any pending determinations. The IRS will not release information on unfavorable rulings.

IRC § 6104(a)(1)(A)

Rev. Proc. 2007-52

Treasury Regulation
§ 301.6104(a)-1(a) and
§ 301.6104(a)-1(g)
Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
Form 1024 Application for Recognition of Exemption Under IRC § 501(a)
Includes all schedules attached and other supporting documents submitted with the Form 1024. Items submitted in draft form or submitted and later withdrawn are not considered supporting documents subject to release.

Note:

This applies only to organizations where the IRS has issued a favorable ruling granting tax exempt status including those where the initial favorable ruling has later been changed or revoked.


Exception:

The IRS will not release information on any pending determinations. The IRS will not release information on any unfavorable rulings.

IRC § 6104(a)(1)(A)

Rev. Proc. 2007-52

Treasury Regulation § 301.6104(a)-1(g)
Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
No Prescribed Application Form
If no form is prescribed for an organization’s application for exemption from Federal income tax, the application includes the letter submitted by the organization and any statements or documents required by Revenue Procedure 2007-52.
IRC § 6104(a)

Revenue Proc. 2007-52
Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
Form 8871 Political Organization Notice of Section 527 Status
Per proposed Regs. § 301.6104(a)-1(g) there are no supporting documents with Notices of Status filed by political organizations.

Form 8872 Political Organization Report of Contributions and Expenditures
Including for Form 8872, Schedules A and B
IRC § 6104(a)

Public Law 107-276

Treasury Regulation § 301.6104(a)-1(b)
Open to public inspection on the IRS Internet website at: http://www.irs.gov/charities/political/index.html.



The organization must make available for public inspection a copy of this information at the organization's principal office and at each of its regional or district offices having at least three paid employees.
Application for a Group Exemption Letter
A central organization that has previously received tax exempt status can request a group exemption letter by submitting a request with Form 8718.
IRC § 6104(a)

Revenue Procedure 80-27

Treasury Regulation § 301.6104(a)-1(c)
Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
Exempt Status Determinations, and Revocations of IRC Section 501(c)(3) Determinations

Information to be disclosed includes:
(1) Whether they are exempt
(2) The subsection and paragraph of IRC § 501 under which the organization or group is exempt and
(3) Whether the IRS has revoked an organization’s or group’s exemption under IRC § 501(c)(3).

(Revocations of tax exempt status from 2005 forward are on the irs.gov web page.)
IRC § 6104(a)

Treasury Regulation § 301.6104(a)-1(h)
Requests for exempt information can be made by contacting the IRS Tax Exempt and Government Entities Customer Account Services at 1-(877) 829-5500 (toll-free number), or by writing to:

Internal Revenue Service Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201

Revocations are researchable on the internet at: http://www.irs.gov/charities/article/0,,id=239696,00.html. All entries are linked to the Internal Revenue Bulletin where the original revocation announcement was made.
Other Letters or Documents Issued by the IRS regarding an Application for Exemption from Federal income tax

For applications filed after 10/31/1976, the following can now be provided:

(1) Favorable rulings and determination letters, including group exemption letters;
(2) Technical Advice memoranda issued related to the approval of an application for exemption;
(3) Letters issued proposing a finding that the applicant is not entitled to be exempt from tax, except that these can only be provided if the applicant was later determined to be exempt from tax; and
(4) Any letter or document issued relating to the organization’s status described in sections 509(a), 4942(j)(3), or 4943(f) including a final determination that the organization is or is not a private foundation.

Exception:

This provision excludes applications and other information where the IRS has not yet finalized the determination of tax exempt status.

Treasury Regulations
§ 301.6104(a)-1(c)
§ 301.6104(a)-1(d)
The IRS is releasing redacted proposed adverse letters only if a final letter is issued approving the tax exempt status. Both denials and revocations are released in redacted form under IRC § 6110. Redacted favorable rulings and determination letters are released. The IRS releases redacted Technical Advice Memorandums under IRC § 6110. Letters released pursuant to IRC § 6110 are available under Westlaw and Lexis and also can be found in the Electronic FOIA Reading Room on irs.gov.
Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ Short Form Return of Organization Exempt from Income Tax (filed after December 31, 1998)
Limitation: only publicly available information from returns will be provided by the IRS via IRC § 6104(b). The statutory requirements of IRC § 6104(a) regarding the withholding of certain information from documents available under that section do not apply to information that must be disclosed under IRC § 6104(b). The reverse situation would also be true.

Example:

Trade secret information that the IRS has determined should be withheld from an organization's application does not have to be withheld from public inspection if included with its annual information return. Conversely, if an organization includes with its application a list of its major contributors and the organization is determined to be tax exempt, the IRS would not be obligated to remove this information before making the application available for public inspection.

Members of the organization can receive a complete copy of the return if they request it via Form 4506 and establish their right to the information under IRC § 6103(e).
IRC § 6104(b) and (d) Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.

A researchable public database found at:
www.guidestar.org or
http://fconline.foundationcenter.org/
may contain some returns for the organization. These are non-IRS databases.
Form 990-PF, Return of Private Foundation or IRC § 4947(a)(1) Trust Treated as a Private Foundation IRC §6104(b) and (d) Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefits Trusts and Certain Related Persons
Limitation: IRS will not disclose Part IV or Schedule A of the return.
IRC § 6104(b) and (d) Use Form 4506-A to obtain this information from the IRS.

The information can also be obtained from the organization itself.
Form 4720 U.S. Information Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code

Note:

Forms 4720 filed by individuals (after 1976) are not subject to release under IRC § 6104 and can only be released pursuant to IRC §6103. Those filed by Foundations either with the Form 990-PF or separately are subject to IRC § 6104.

IRC § 6104(b) and (d) Use Form 4506-A to obtain any separately filed Forms 4720 by Foundations or those attached to Form 990-PF are provided with the 990-PF. The information can also be obtained from the organization itself.
Form 5227 Split Interest Trust Information Return
Form 5227 is disclosed to the public, however it is not part of the returns redacted through SEIN and made available to the public via CD/DVD’s
IRC § 6104(b) and (d) Use Form 4506-A to obtain this information from the IRS. The information can also be obtained from the organization itself.
Form 5578 Annual Certification of Racial Non-Discrimination for a Private School Exempt from Income Tax (may be filed separately or as part of Form 990. If filed separately can be ordered through Ogden) IRC § 6104(b) and (d) Use Form 4506-A to obtain any separately filed Forms 5578 or those attached to Form 990 are provided with the 990. The information can also be obtained from the organization itself.
Suspensions of Tax Exemptions of Terrorist Organizations under IRC § 501(p) of the Internal Revenue Code Public Law 108-121

Treasury Regulation § 301.6104(a)-1(i)
The IRS makes this information public via the internet at:
http://www.irs.gov/charities/charitable/article/0,,id=141459,00.html
Items Not Publicly Available Citation
Form 990-T, Exempt Organization Business Income Tax Return If filed after August 17, 2006, IRS must make F990-Ts publicly available. Entities are required to make this information publicly available after August 17, 2006 with some restrictions. See Notice 2007-45 and the Pension Protection Act.
Form 990-C Farmer’s Cooperative Association Income Tax Return
(Replaced by Form 1120-C for 2006 forward.)
See Exhibit 3.20.13-1
Form 1028, Application for Recognition of Exemption Under IRC § 521 See Exhibit 3.20.13-1
Form 1120-POL U.S. Income Tax Return for Certain Political Organizations Public Law 107-276
Form 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation See Exhibit 3.20.13-1
Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction See Exhibit 3.20.13-1
Resources and Other Information Citations How Requested
Publication 78, Cumulative List of Organizations described in Section 170(c) of the Internal Revenue Code of 1986 IRC § 6104(a) The complete annual revision of Publication 78 contains the names of exempt organizations that have been newly determined to be entitled to deductible contributions by donors. Because the printed version of Pub 78 is expensive (approx. $22 per copy), it is available and searchable on-line at:
www.irs.gov.
Click on "Charities and Nonprofits" ,
then "Search for Charities" ,
then "Search now"
Media Requests for Form 990 Returns IRC § 6104(b) Fax request to the Ogden Campus Exempt Organization Media Request Desk at 1-801-620-7896.
See IRM 3.20.13.4.7.2 for further information
Requests for Form 990 Returns Received by Legislative Affairs from Congressional offices or Submitted Directly to Ogden IRC § 6103(b) Requests are processed in accordance with procedures found in IRM 3.20.13.4.7.3.
Requests for CD ROMs or DVDs containing imaged Forms 990, 990-EZ, or Form 990-PF IRC § 6104(b) Processed in accordance with IRM 3.20.13.4.9 by the EO Photocopy Unit subject to fees.

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