Tax-exempt organizations are supported, directly or indirectly, by the public, so federal law gives the public a right to see key documents. Under IRC 6104(d), anyone can walk into your office or write to you and ask for your exemption application and recent annual returns. The person does not have to explain why. Knowing the rules ahead of time lets you respond calmly and correctly.
What you must make available
Your application for exemption
This includes:
- the application form itself, such as Form 1023, Form 1023-EZ or Form 1024;
- all documents and statements the IRS required you to file with it;
- any supporting document you submitted, including responses to IRS questions during the review; and
- any letter or other document the IRS issued about the application, such as your determination letter, the IRS letter recognizing your exemption.
This is one reason to prepare your application carefully; see our guides to Form 1023 and Form 1023-EZ. An application filed before July 15, 1987 is covered only if the organization had a copy of it on that date.
Your annual returns for the last three years
You must make each Form 990 or Form 990-EZ available for three years, starting on the later of its due date (including extensions) or the date it was actually filed. The copy must be exact and include all schedules, attachments and supporting statements, as well as any amended return. An amended return stays available for three years from the date it is filed. A private foundation's Form 990-PF is covered in the same way.
Form 990-T, for 501(c)(3) organizations
A 501(c)(3) organization that files Form 990-T to report unrelated business income must also make that return available. Publication 598 says this applies when gross unrelated business income is $1,000 or more, and that a 990-T filed only to claim a credit for certain federal excise taxes does not have to be disclosed. Supporting documents that do not relate to the unrelated business income tax are not included. See unrelated business income.
What you may withhold
Contributor names and addresses. Organizations other than private foundations and political organizations do not have to disclose the names and addresses of contributors listed on Schedule B. The rest of Schedule B, including amounts and descriptions of noncash gifts, must be disclosed unless it clearly identifies the contributor. Private foundations must disclose contributors, which is one of the practical differences covered in public charity vs. private foundation.
Material the IRS also withholds. Information that is not available for public inspection under Section 6104, such as application material relating to trade secrets that the IRS has agreed not to disclose, does not have to be shown.
Old returns. Returns more than three years past the later of their due date or filing date are no longer covered.
The rule does not reach other records, such as board minutes or bank statements, although state law or your bylaws may give members or directors their own inspection rights. Good recordkeeping makes it easy to find the right documents.
How to respond to requests
In person
Documents must be available for inspection, free of charge, at your principal office and at any regional or district office during regular business hours. You may have an employee present, the requester may take notes, and the requester may photocopy at no charge using their own equipment.
When someone asks in person for copies, you must generally provide them the same day. If unusual circumstances make that an unreasonable burden, such as a request that exceeds your copying capacity or arrives just before closing, you must provide them by the earlier of the next business day after the circumstances end or the 5th business day after the request.
An organization with no permanent office must make documents available at a reasonable location of its choice within a reasonable time, normally no more than two weeks, or may mail copies within two weeks instead.
In writing
A written request, by mail, email, fax or private delivery service, must be filled within 30 days of receipt. If you require payment in advance, you have 30 days from receipt of payment, and if a request arrives without the required payment you must tell the requester about your fee within 7 days. A request sent by mail is treated as received 7 days after the postmark. With the requester's consent, you can send copies by email.
Fees
You may charge a reasonable fee for copying and the actual cost of postage. If you do not require prepayment, you must get the requester's consent before sending copies whose fees exceed $20. You may disregard a request if the requester does not pay within 30 days of being told the fee.
A food pantry receives an emailed request for its last three Forms 990 on March 2. An email is treated as received the day it is successfully sent, so the pantry must send the copies by April 1, 30 days later, unless it requires prepayment. If it charges a fee and requires prepayment, it must tell the requester the amount within 7 days, by March 9, and then send the copies within 30 days after the payment arrives.
The widely available exception
You do not have to send copies if you have made the documents widely available, most often by posting them on your own website or on another organization's database of nonprofit documents. To qualify, the web page must clearly tell readers the documents are there and how to download them, the posted file must reproduce exactly the document as filed with the IRS (except for information that may be withheld), and anyone must be able to view and print it without special software or a fee.
When someone asks for a copy, you tell them where the documents are, immediately for an in-person request or within 7 days for a written one. You must still allow in-person inspection at your office.
Harassment campaigns. You can disregard requests beyond the first two from the same person or address within any 30-day period, or the first four within any one-year period. You may also apply to the IRS for a determination that you are the target of a harassment campaign.
Penalties
| Failure | Statutory amount | Amount for 2026 |
|---|---|---|
| Annual return not made available (IRC 6652(c)(1)(C)) | $20 a day, up to $10,000 per return | $25 a day, up to $13,000 per return |
| Exemption application not made available (IRC 6652(c)(1)(D)) | $20 a day, no maximum | $25 a day, no maximum |
| Willful failure, in addition (IRC 6685) | $5,000 per return or application | $5,000 per return or application |
The daily amounts are adjusted for inflation; the 2026 figures come from the 2025 Form 990 instructions, and Rev. Proc. 2025-32 gives the same amounts for returns required to be filed in 2027. The penalty is paid by the person responsible for complying, such as an officer, director, trustee or employee, and is excused if the failure was due to reasonable cause.
Frequently asked questions
Can we ask why someone wants our documents?
The law does not require a requester to give a reason, and apart from the harassment rules described above, you must fill a proper request regardless of who makes it. You can ask for a mailing address for a written request, because it must state where the copies should be sent.
Does posting our returns on a nonprofit database site count?
Yes, if the database page meets the widely available requirements: it clearly explains how to download the document, reproduces the return exactly as filed, and is free to use. You must still allow in-person inspection at your office.
Does a Form 990-N filer have anything to disclose?
Form 990-N has no schedules, but your exemption application and determination letter are still subject to the rules. If you file Form 990-EZ or Form 990 voluntarily, those returns are covered as well. Our annual filing requirements guide explains which return you file.
Can the public get our documents from the IRS instead?
Yes. Requesters can ask the IRS for copies using Form 4506-A or inspect documents at an IRS office. That does not relieve your organization of its own duty to provide them.
Sources
- IRS: Instructions for Form 990 (2025), Appendix D, Public Inspection of Returns. irs.gov
- Legal Information Institute: 26 U.S. Code § 6104, Publicity of information required from certain exempt organizations. law.cornell.edu
- Legal Information Institute: 26 U.S. Code § 6652, Failure to file certain information returns. law.cornell.edu
- Legal Information Institute: 26 U.S. Code § 6685, Assessable penalty with respect to public inspection requirements. law.cornell.edu
- eCFR: 26 CFR 301.6104(d)-1, Public inspection and distribution of applications and returns. ecfr.gov
- IRS: Rev. Proc. 2025-32, section 4.53. irs.gov
- IRS: Publication 598 (Rev. March 2021). irs.gov
IRS forms, fees and inflation-adjusted amounts change. We review this page when the IRS publishes new instructions.
501Nonprofit.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
