Annual Information Return from Tax-exempt Organization
According to IRS Publication 557, a tax-exempt organization must make available for public inspection, upon request and without charge, a copy of its original and amended annual information returns.
- Each information return must be made available from the date it is required to be filed (determined with regard to any extensions), or is actually filed, whichever is later.
- An original return does not have to be made available if more than 3 years have passed from the date the return was required to be filed (including any extensions) or was filed, whichever is later.
- An amended return does not have to be made available if more than 3 years have passed from the date it was filed.
An annual information return includes an exact copy of the return (Forms 990, 990-EZ, 990-BL, 990-PF, 990-T, or 1065), and amended return if any, and all schedules, attachments, and supporting documents filed with the IRS.
An annual information return does not include:
- Schedule A of Form 990-BL,
- Schedule K-1 of Form 1065, or
- Form 1120-POL.
In the case of a tax-exempt organization other than a private foundation, an annual information return does not include the names and addresses of contributors to the organization.
If an organization fails to make available for public inspection or photocopies upon request, it may be liable for an IRS penalty.
Annual Information Return is Also Available from the IRS
The IRS also makes this same information publicly available. To request photocopies of a Form 990, 990-EZ, 990-BL, 990-PF, 990-T, or 1065, complete Form 4506-A.
Send the completed request to the appropriate address noted on page 2 of the instructions for Form 4506-A. 4506-A Instructions
If you have any question, please contact the IRS directly at (toll free), 877-829-5500 or, visit the IRS website at http://www.irs.gov/pub/irs-pdf/p557.pdf