July 21, 2025

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As tax-exempt organizations, 501(c)(3) nonprofits are required to make some of their records available for public inspection. Many nonprofit organizations file their IRS Form 990 in May, which means inspection requests often come this time of year from members of the public who want to review an organization’s Form 990. This is a good time to learn about (or refresh your knowledge of) public disclosure requirements for nonprofits.

The details of public inspection requirements can be complicated, so this introduction will equip you to understand the fundamentals necessary to lead your organization and fulfill your obligations. Read on to learn five things about public disclosure request requirements, including the specific documents nonprofits are required to share, the records nonprofits are not required to disclose to the public, and the possible penalties for failing to share certain documents.  

Note that this article often references requirements for “nonprofits.” While these public disclosure requirements may apply to other types of nonprofit entities, this article is focused on requirements for organizations exempt from federal taxation under 501(c)(3).

1. Some documents must be made available for public inspection.

A nonprofit is required to share its annual information returns, its application for exemption from federal taxes, and its IRS determination letter showing the organization has tax-exempt status. Note that all documents you are required to disclose must be provided, upon request (generally without charge, though there are exceptions discussed below) during regular business hours at the organization’s principal, regional, and district offices.¹

Annual Information Returns

A tax-exempt organization must make its annual information returns (the Form 990) available for public inspection. This includes whatever version of the Form 990 the organization is required to file, and may also include other accompanying forms, such as the Form 1065. In addition, each copy of the return must include all schedules (except the names and addresses of donors found in Schedule B of the Form 990 or elsewhere), attachments, and supporting documents.  

Nonprofit organizations are only required to share annual returns for three years after the due date for filing each return, or for three years after the return is actually filed, whichever is later.² However, if an organization files an amended return, the amended return must be made available for a period of three years beginning on the date it was filed with the IRS.  

Application for Exemption

A tax-exempt organization must also make its application for tax exemption available for public inspection.³ This includes any required application form, such as Form 1023 or Form 1024, all documents and statements the IRS requires an applicant to file with the form, any statement or other supporting document submitted by the organization in support of its application, and any document issued by the Internal Revenue Service concerning the application.⁴ For example, if the organization submitted a legal brief in support of its application, or if the organization responded to questions from the IRS during its application process, the legal brief and the responses would have to be made available for public inspection.  

IRS Determination Letter

Finally, a tax-exempt organization must also make available for public inspection its IRS determination letter showing the organization has tax-exempt status.  

2. Some documents do not need to be made available for public inspection.

The IRS allows tax-exempt organizations to withhold certain information when providing public disclosures. Organizations are not required to share certain information found within Schedules from the Form 990 and certain types of unfavorable rulings.  

Donor Information Contained in Form 990 or Form 990-EZ

Nonprofit organizations that are not private foundations do not have to disclose the name or address of any contributor to the organization.⁵ This means organizations must include the Schedule B in a public disclosure, but do not have to publicly disclose the contributor names and addresses on Schedule B of the Form 990. All references to the names and addresses of donors can (and should!) be redacted before you make a public disclosure.

Excluded Materials Related to an Application for Tax Exemption and IRS Determination Letter

A nonprofit organization is not required to share the following documents relating to its IRS determination letter:  

• Any application for tax exemption filed by an organization that the IRS has not yet recognized;  

• Any application for tax exemption filed before July 15, 1987 (unless the organization had a copy of the application on July 15, 1987); or

• The name and address of any contributor to the organization (unless the organization is a private foundation).⁶

Other Information

Finally, a nonprofit organization is not required to disclose any information the Secretary of the Treasury withholds from the public, such as information relating to trade secrets, patents, processes, or any other information the Secretary deems would adversely affect an organization.⁷  

3. Requests for public disclosure generally must receive a timely response.

A request made in person or in writing for a copy of the organization’s information return, application for tax exemption, or IRS determination letter must be met with a timely response. However, if the requested document is already widely available (for example, on the organization’s website), the organization is not required to comply with an individual request for a copy of the document.  

Request Made in Person

A tax-exempt organization must provide copies of the organization’s information return, application for tax exemption, or IRS determination letter on the same day the copy is requested, if the request is made in person at the organization’s principal, regional and district offices during regular business hours.⁸

However, if there are “unusual circumstances” at the time the request is made in person, the organization does not have to provide a copy of the requested document until either (i) the next business day after the unusual circumstance ceases to exist, or (ii) on the fifth business day after the request is made, whichever occurs first.⁹ Unusual circumstances may include situations where a high volume of public inspection requests is received on the same day, or where the organization’s staff who are capable of providing the copies are off-site performing other duties.

Request Made in Writing

A tax-exempt organization must respond to a written request for a copy of a document within thirty days from the date it receives the request.¹⁰ However, if the organization requires payment in advance from the requestor, it is only required to provide the copy within thirty days from the date it receives payment.  

Fees for Copies

A tax-exempt organization may charge a reasonable fee to the requestor for providing copies of its records. If the organization has provided the requestor with notice of the fee, and the requestor does not pay the fee within 30 days, or if the requestor pays the fee by check and the check does not clear upon deposit, the organization is allowed to disregard the request.¹¹ The reasonable fees can cover the cost of copying the documents and paying postage, but may not exceed the fee allowed in the federal Freedom of Information Act.¹²

Document Made Widely Available

As stated above, if a requested document is made widely available, the organization is not required to comply with a request for a copy of the document. An organization makes a document widely available by: (i) posting the document on an internet page the organization establishes and maintains itself, or (ii) posting the document on an internet page established and maintained by another entity.¹³ In addition, the document must be posted in a format that when accessed, downloaded, viewed, and printed is reproduced as it was originally filed with the IRS (except for any information permitted to be withheld from public disclosure).  

If a nonprofit organization makes its annual information returns or application for tax exemption widely available, it still has to notify any individual who requests a copy where the documents can be found.¹⁴ Further, an organization that makes these documents widely available must still allow individuals to inspect the documents at any principal, regional, and district offices during regular business hours.¹⁵  

4. There are special rules relating to the logistics of the public inspection of a nonprofit’s documents.  

Conditions for Public Inspection

A tax-exempt organization is allowed to have an employee present in the room during an inspection of publicly disclosed documents.¹⁶ However, the organization must allow the individual conducting the inspection to take notes freely while he is inspecting the relevant document. Further, if the individual comes to the inspection with photocopying equipment, the organization must allow the individual to photocopy the document.  

Organizations That do Not Have Permanent Offices  

If a nonprofit organization does not maintain a permanent office, the organization must still make its documents available for public inspection but may do so at the location of its choice.¹⁷ In addition, the organization may also mail the relevant document requested in lieu of allowing a public inspection.  

5. Tax-exempt organizations may incur fines for failing to share required documents with the public.

When a tax-exempt organization fails to make its annual information returns available for public inspection, it may incur a fine of $20 for each day that the failure continues.¹⁸ The maximum penalty for this failure cannot exceed $10,000.  

When a tax-exempt organization fails to make its application for tax exemption and its IRS determination letter available for public inspection, the organization may incur a fine of $20 for each day that the failure continues.¹⁹ There is no maximum penalty for the failure to make the organization’s application for exemption and IRS determination letter available.  

Conclusion

Nonprofit organizations must keep their annual information returns, application for tax exemption, and IRS determination letter available for public inspection at the organization’s offices. However, organizations are not required to disclose certain information contained in these documents, such as donor names and addresses found in Schedule B or elsewhere within the relevant documents.  

Nonprofit organizations are required to furnish copies of annual information returns, application for tax exemption and IRS determination letter when requested by an individual either in person or in writing. If the organization makes these documents widely available on an internet page, it does not have to furnish copies when requested, but it still must notify the requestor where the documents are available.  

An organization’s failure to make its annual returns, application for exemption, and IRS determination letter available for public inspection could result in significant fines for the organization. Nonprofits can ensure compliance by allowing individuals to visit the organization’s office and inspect the relevant documents and by making the documents available on the internet.  

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¹ IRC § 6104(d)(1)(A)(i).

² 26 C.F.R. § 301.6104(d)-1(b)(4)(iii).

³ IRC § 6104(d)(1)(A)(iii).

⁴ 26 C.F.R. § 301.6104(d)-1(b)(3)(i).

⁵ IRC § 6104(d)(3)(A).

⁶ 26 C.F.R. § 301.6104(d)-1(b)(3)(iii).

⁷ IRC § 6104(a)(1)(C); IRC § 6104(d)(3)(B).

⁸ 26 C.F.R. § 301.6104(d)-1(d)(1)(i).

⁹ Id.

¹⁰ 26 C.F.R. § 301.6104(d)-1(d)(2)(ii).

¹¹ 26 C.F.R. § 301.6104(d)-1(d)(3)(i).

¹² 5 U.S.C. 552.

¹³ 26 C.F.R. § 301.6104(d)-2(b)(2)(i).

¹⁴ 26 C.F.R. § 301.6104(d)-2(d).

¹⁵ 26 C.F.R. § 301.6104(d)-2(a).

¹⁶ 26 C.F.R. § 301.6104(d)-1(c)(1).

¹⁷ 26 C.F.R. § 301.6104(d)-1(c)(2).

¹⁸ IRC § 6652(c)(1)(C).

¹⁹ IRC § 6652(c)(1)(D).