Public Disclosure of Tax Documents for Nonprofit Organizations

This alert provides an overview of the legal requirement that tax-exempt organizations make federal exemption applications (e.g. Form 1023 or Form 1024-A) and annual informational tax returns (Form 990, Form 990-EZ or Form 990-PF) available for inspection by the public. The law requires that most tax-exempt organizations make copies available to the public on request.


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