Exempt organizations must allow for public inspection and copying of their exemption applications, determination letters, and annual returns. The IRS also makes these documents available for public inspection and copying. For more information about disclosure requirements, see Public Disclosure.
These organizations may also be subject to additional disclosure requirements:
- Disclosure, in fundraising solicitations, that contributions are not deductible as charitable contributions
- Disclosure that dues payments allocable to nondeductible lobbying and political activities may not be deducted as business expenses
The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations.