Public Disclosure and Availability of Exempt Organization Returns and Applications: Public Disclosure Overview


What are our organization’s public disclosure obligations for the Form 990?

An exempt organization must make available for public inspection its annual information return (e.g., Form 990, Form 990-EZ). Returns must be available for a three-year period beginning with the due date of the return (including any extension of time for filing) or, if later, the date it is actually filed. For this purpose, the return includes any schedules and attachments that are filed with the form.  Note, however, that an exempt organization, other than a private foundation, need not disclose the name and address of any contributor.  An organization is not required to provide a copy of its Form 990 if the organization has made that form publicly available (e.g., through Internet posting), but must nevertheless make the form available for in-person inspection.  For more information on public disclosure requirements, see Form 990 instructions, Appendix D, Public Inspection of Returns PDF; and Frequently Asked Questions.

The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations.