Section 501(c)(3) organizations (charities) must make available for public inspection Forms 990-T, Exempt Organization Business Income Tax Return. IRS guidance provides as follows:
- Guidelines in Treas. Reg. § 301.6104(d)-1 and Notice 2007-45, for making annual returns available for inspection and copying generally continue to apply, except that a return covered by the guidelines includes an exact copy of a Form 990-T filed by a charity after August 17, 2006. The return also includes any schedules, attachments, and supporting documents that relate to the imposition of tax on the unrelated business income of the charity. Schedules, attachments and supporting documents that do not relate to the imposition of the unrelated business income tax do not have to be made available for inspection and copying.
- For more information about which attachments to Form 990-T are subject to disclosure, see Public Inspection of Attachments to a 501(c)(3) Organization's Form 990-T
- A charity must make Form 990-T available only for the three years beginning on the last day (including extensions) for filing the return.
The IRS must make Forms 990-T filed by charities publicly available; use Form 4506-A to request copies. Copies of Forms 990-T on DVD may be purchased from the IRS. See Copies of Scanned Exempt Organization Returns Available.