An organization exempt from tax under section 501(c)(3) of the Internal Revenue Code is not required to make available for public inspection certain forms, schedules and supporting documents attached to a Form 990-T, Exempt Organization Business Income Tax ReturnPDF. The following documents, when attached to a section 501(c)(3) organization’s Form 990-T are not required to be made available for public inspection: Form 926, Return by a U.S. Transferor of Property to a Foreign CorporationPDF Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign CorporationsPDF Form 8594, Asset Acquisition Statement under Section 1060PDF Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundPDF Form 8832, Entity Classification ElectionPDF Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded EntitiesPDF Form 8865, Return of U.S. Person with Respect to Certain Foreign PartnershipsPDF Form 8886, Reportable Transaction Disclosure StatementPDF Form 8913, Credit for Federal Telephone Excise Tax PaidPDF Form 8925, Report of Employer-Owned Life Insurance ContractsPDF Background Internal Revenue Code section 6104(d)(1)(A)(ii) requires section 501(c)(3) organizations to make available for public inspection any annual return which is filed under section 6011 and which relates to any tax imposed by section 511, relating to unrelated business income. The IRS issued Notice 2008-49, 2008-20 I.R.B. 979, to provide guidance with respect to the public inspection of Forms 990-T for 501(c)(3) organizations. Notice 2008-49 provides that the definition of an annual return includes an exact copy of Form 990-T filed with the IRS after August 17, 2006, and includes any schedules, attachments, and supporting documents that relate to the imposition of tax on unrelated business income. Notice 2008-49 also states that the IRS would provide further guidance regarding forms, schedules and supporting documents that, when attached to a section 501(c)(3) organization’s Form 990-T, are not required to be made available for public inspection. This information will be modified by forms and instructions regarding schedules or attachments that are not required to be made available when attached to Form 990-T, or by published guidance.