What does the IRS consider to be a reasonable charge for copying costs, which an exempt organization may charge for copies of tax documents covered by public disclosure requirements?
A tax-exempt organization may charge a reasonable fee for providing copies, which is generally defined as the amount charged by the IRS for providing copies. Under regulations (PDF), the IRS may not charge more for copies than the fees listed in the Freedom of Information Act (FOIA) fee schedule. Although the FOIA fee schedule directs the IRS to provide the first 100 pages free to non-commercial users, the regulations allow the exempt organization to charge a fee for all copies. The FOIA schedule (PDF) currently provides a charge of $.20 per page.
An organization may require payment before it provides copies, but must advise requesters of the total cost of the copies requested if adequate payment is not included with the request. The organization may also charge the actual postage costs it incurred to mail copies to the requester.
The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations.