What should I do if an exempt organization will not let me see its Form 990 or 990-T returns or exemption application materials?
Write to:
IRS EO Classification
Mail Code 4910
1100 Commerce Street
Dallas, TX 75242
Your letter should provide the name and address of the organization that refuses to allow public inspection or provide copies of its documents, and request that the documents be made available for public inspection.
The Tax-Exempt/Government Entities Division of the IRS will contact the organization and arrange a time during which the documents may be inspected. If the organization fails to provide the documents at the agreed upon time, statutory penalties may be assessed.
Additional information
- Where do I send complaints about exempt organizations?
- Form 13909, Tax-Exempt Organization Complaint (Referral) Form PDF
- Frequently asked questions
- Final regulations PDF
- Disclosure requirements PDF (Exempt organizations continuing professional education article)