See IRM 3.20.12.1, Imaging Exempt Organization Returns, for an overview of public inspection under IRC Section 6104.

See IRM 3.20.12.1.1, Imaging Exempt Organization Returns, for an overview of public inspection of annual returns and applications for tax exempt status.

Form 990 was redesigned in 2008. The core Form 990 consists of 12 pages and includes numerous schedules. The schedules that are open for public inspection are clearly identified in the upper right hand corner by the following statement " Open to Public Inspection ."

The following schedules may be filed with Form 990 , depending on the tax year of the form being submitted. All schedules are open for public disclosure with the exception of specific information outlined in IRM 3.20.13.3.2 and IRM 3.20.12.

Form 990-EZ was also redesigned but required fewer changes. The dollar thresholds for Form 990-EZ filers was raised to allow more organizations to file Form 990-EZ. Schedules that may be filed are Schedules A, B, C, E, G, L, N, and O, as shown above.

Most small tax-exempt organizations whose gross receipts are usually $50,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard. Exceptions to this requirement include the following:

If you receive a request, and through IDRS research you find Form 990-N was filed instead of Forms 990, 990-EZ and 990-PF, send 3983C letter and inform the requester to view and print individual organization's e-Postcard or download the entire database of electronically filed e-Postcards on the "Charities and Non-Profits" section of the IRS website. To access the Form 990-N, go to www.irs.gov/eo, click on "EO Select Check" and scroll down to "Search for Exempt Organization Select Check."

The following terms are applicable to the EO photocopy process.

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

With CADE 2 there will be changes to campus cycles which will begin with cycle 201201.
The new BMF, EO and EPMF campus cycles are:

BMF, EO and EPMF transaction posting timeframes are outlined as follows:

Cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

Requests made on forms that include information on the expected delivery date are not considered taxpayer correspondence and are not subject to Action 61 Guidelines. No "interim letters" are required, however, if the case is not closed within the processing time frame indicated on the form, the taxpayer must be advised of status using the appropriate letter. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3 Incoming and Outgoing Correspondence/Letters.

Once a request is closed, hold the case file in the applicable EO holding ares as determined by local procedures.

Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. All requests have processing time frames and age criteria.

TE/GE is responsible for most activities relating to IRC § 6104 and other code sections relating to exempt organizations. Many of the TE/GE activities are centralized, such as the submission of applications, returns, and requests for copies of these documents.

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

Individuals should be encouraged to contact the exempt organization directly or to check the following web sites to see if the document is available from these sources.

Exempt organizations are required to make their exempt applications, returns, and certain other documents available for public inspection. The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRM FOIA fee schedule (i.e., as of the date of this IRM revision, the charge can be $.20 per page without regard to the fee exclusion applicable to the IRS for the first 100 pages). See Treasury Decision 9173. Form 4506-A, and it's instructions provide 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 requester 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 TEGE location (Cincinnati or Ogden). Individuals may still request that the IRS provide them with the opportunity to inspect documents at the IRS, and the IRS is legally required to provide this service.

Requests for public inspection or copies of exempt organization documents received in Headquarters are handled by the Headquarters Freedom of Information Act (FOIA) Reading Room. 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.

Disclosure of exempt organization information in response to requests from news media must be coordinated with the Field or National Media Relations Specialist. The Media Specialist must be immediately alerted to the receipt of all media requests, contacted to obtain confirmation whether the requester is considered media, for missing or incomplete information, informed if the request is denied, notified of any delays in processing by the 10th business day if the request cannot be filled and closed by the 14th business day, and provide the date the request will be filled and closed. Do not contact the news media directly. A list of Field Media Specialists can be found at the following website. http://www.irs.gov/newsroom/article/0,,id=97242,00.html.

Contact the National Media Relations Branch at 202-622-4000 if a request is received from a major national media outlet or if the request is from a person with the news media in a foreign country. This will ensure accurate and consistent treatment is provided on all media requests. National outlets will include but are not limited to the following:

Media requests for copies of exempt organization returns can be faxed to the Exempt Organization Media Request Desk at the Ogden Submission Processing Campus (OSPC). The fax number is 1-801-620-7896.

The request can be submitted on the media's letterhead or Form 4506-A, and must include the following information.

If Legislative Affairs receives a Congressional request, they may fax the request to Return and Income Verification System (RAIVS) unit to be processed in accordance with IRM 3.20.13.4.4.3.

If RAIVS receives a Congressional request for Form 990 or other tax exempt documents, they should immediately forward the request to the lead or manager who will coordinate with the Planing and Analysis staff to forward 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 e-mail addresses.

For a complete list of forms and attachments open for public inspection see IRM 3.20.12.

For a complete list of forms and attachments not open for public inspection see IRM 3.20.12.

For details on the disclosure of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Form 1024, Application for Recognition of Exemption Under Section 501(a), see IRM 3.20.12.

Form 1023 or Form 1024 application for exemption includes all documents and statements required to be filed with the form. If the application for exemption is approved, it is open to public inspection. Any letters or other documents issued by the IRS with respect to the application are also open to public inspection.

Requests for a copy of the approved Form 1023 or Form 1024 application are processed at the Cincinnati Campus. Route all requests (and include Form 3210) to the address shown below or fax the request to 513-263-3434.

In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may also request a Letter of Determination from the IRS. This is a statement that provides the following information:

A request for a Determination Letter (statement of exempt status) is processed at the Cincinnati Campus. Requests may be submitted in writing to W&I Customer Accounts Services (CAS) at the address shown below or faxed to 513-263-3434.

Requests for Determination Letters can also be referred to the TEGE Telephone Operations toll free number 1-877-829-5500.

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

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

Prior to January 1, 1970, only information furnished on the following forms 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.

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.

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. See IRM 3.20.13.3.7.1 for disclosure of Form 990-T. Forms 990-T filed after the August 2006 period can also be requested using form 4506-A.

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

These requests must include the following:

For a list of IRS codes and marks not open for public inspection, see IRM 3.20.12.

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

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

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

Except as provided in (5) 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 pertaining to contributions and is open to public inspection.

The names, addresses, and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation, that 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.

See IRM 3.20.12.2.5 for information that may be disclosed.

Requests for public inspection or copies of returns generally come from the following sources:

The proper form to file when submitting a request for copies of EO returns is Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.

A request may also be received in one of the following formats, either through the mail or by fax:

The requester may ask to inspect or receive a copy of a return.

Payment of required fees may be requested prior to performing any services beyond the minimal effort necessary to reasonably estimate fees whenever:

OSPC EO RAIVS function maintains an "EO Photocopy (EOPC) Payment Request Report" (Bad Payer List) located on the shared drive, by accessing S:\WI\SP\AO\ACO\37306\TEGE. The report includes all requests for payment of copies of returns that have not been paid in full. The report is maintained in received date order. Additional information recorded on the EO Photocopy Payment Request Report includes:

All new requests must be verified against the EO Photocopy (EOPC) Payment Request Report before any action is taken. Refer to the table below.

After EOPC Payment Request Report criteria is researched, verify the following items are present and complete on Form 4506-A:

Form 4506-A was revised to include a check box for ordering Form 990-T or Form 5227 returns. The fees listed in Form 4506-A are applicable to Form 990-T and Form 5227.

Form 5227 is not available on DVD-ROMs.

All requests for copies of returns should be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written or faxed correspondence or by telephone.

The following procedures outline the various type of requests that may be received and what steps must be taken in order to fill the request.

When a Form 4506-A is received from an officer of an exempt organization requesting a copy of his/her own EO return, then a redacted copy of the return will be provided. Refer to the procedures outlined below.

An officer of an exempt organization that requests a copy of the organization's own EO return must pay a photocopy fee of $57.00 as listed on Form 4506. If they do not want to pay the $57.00, then a redacted copy will be provided.

Third party requests from commercial users must pay $.20 per page.

All other third party requesters receive the first 100 pages free and pay $.20 per page after the first 100 pages.

Additional information pertaining to appropriate charges for search, duplicating and certification services is located in IRM 11.3.5, Disclosure of Official Information - Fees.

Occasionally, it may be necessary to refund a requesters payment when:

The National Standard Application (NSA), Photocopy Fee Refund System, is used to initiate refunds. This system has checks and balances and separation of duties to prevent fraud, duplicate refunds, etc. It mandates managerial approval of all refunds. See user guide (available in the unit, from the local IT Systems Administrator, or from the National RAIVS Analyst). Take the following actions when a refund must be issued.

Annotate the refund amount on the original Form 4506-A or history sheet attached to the form. The system will send the request to Accounting for processing. RAIVS will route the Form 4506-A to accounting for review using Form 12634. When returned, file the original Form 4506-A and any other forms and authorization.

If a request for a refund is received, refer to the procedures outlined below.

Electronic copies (images) of certain EO returns that are filed with the Internal Revenue Service are available on CD or DVD-ROM. The images are available in "Raw" or "Alchemy" formats depending on the type of return, the type of filer, and the year the return was filed. Images for individual states are only available on CDs prior to 2007.

A complete set is one year's worth of data from January through December. Prior year tax periods may be included in current year data.

Returns that are not currently available on DVD are shown below.

A sample CD/DVD is available upon request in either the "raw" or "alchemy" format. The cost for a sample DVD is $12. The sample will contain a set of returns such as Form 990, Form 990-EZ, Form 990-PF and Form 990-T imaged files.

There are no refunds or exchanges on CD or DVD orders unless:

Images are available at no cost to members of the media and other government agencies.

The following table indicates what returns are available, formats, and the related charge for other customers. Returns are maintained for seven years and then destroyed. As such, tax years prior to 2006 are no longer available.

Requests for CDs/DVDs must be received on a Form 4506-A with the required user fee. The request must contain the following information:

SOI will replicate the requested CDs/DVDs, package, and will ship CD/DVDs to the requester.

Telephone calls received in the EO Photocopy unit, regarding technical issues or questions related to the Alchemy Software must be forwarded to a SOI Information Technology Specialist for resolution.

Refer to the procedures outlined below when a call relating to this issue is received.

Once the pertinent information is secured, the Unit Lead will E-mail (via secured messaging) the information directly to the SOI IT specialist. Refer to local agreement for SOI’s point of contact. A copy of the E-mail should also be sent to the TE/GE Program Analyst with oversight of the EO Photocopy Process (MS: 1110).

The SOI-SEIN-ORDER replaced the CD/DVD Fee Request report. The SOI SEIN-ORDER report identifies the number of CD and DVD requests received in the EO Photocopy unit. The report is available via OL-SEIN.

The report includes the following information:

The information recorded on the report is forwarded to National Headquarters by the TE/GE Program Analyst with oversight of the EO Photocopy process at the end of each month.

The EO Photocopy Payment Request Report, formerly known as the "Bad Payer List," is used to record billing information associated with Form 2860. The report includes the following information:

The report must be updated regularly based on the response to billing inquiries. The report is located on a shared drive, S:\WI\SP\AO\ACO\37306\TEGE, where information can be updated as needed. Authorization to the shared drive is limited to the RAIVS designated employees.