Public Disclosure and Availability of Exempt Organizations Returns: Copies of Exempt Organizations Tax Documents


How can I obtain a copy of an organization's annual return or exemption application?

You have the right to inspect and obtain a copy of a tax-exempt organization's:

  • Annual information returns (e.g., Form 990);
  • Exempt status application materials; and
  • Notice of status under Internal Revenue Code section 527(i),

in person at the organization's principal office, or its regional or district offices, during regular business hours. Unrelated business income tax returns filed by organizations exempt under Code section 501(c)(3) are also available. You may also request copies of such materials in writing. The organization may charge a reasonable fee to cover copying and mailing costs. Note: An organization that filed its application before July 15, 1987, must make the application available only if it had a copy of the application on July 15, 1987. See Notice 88-120 for details.

You are entitled to inspect or receive a copy of any annual return for three years from the date the return was required to be filed (or, for an amended return, from the date it was filed). For more information, see our frequently asked questions on public disclosure, the final regulations, or Disclosure Requirements.

For exemption application materials, you are entitled to inspect or receive a copy of the organization's exemption application (Form 1023, 1024, or other document required to be filed), any papers filed in support of the application and any determination letter issued by the IRS with respect to the application.

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

Additional information