According to IRS disclosure regulations, exempt organizations must make its three most recently filed annual 990 or 990-PF returns and all related supporting documents available for public inspection. This public disclosure rule also applies to Form 1023, which is filed to obtain exempt status.
Below are some ways you can get an organization’s tax filings. Please note that there can be a 12-18 month lag period between the end of an organization's fiscal year and the point when its IRS return is available to the public:
- The Foundation Center collects 990s, with a focus on grantmaking organizations. You can access these forms for the last 3-5 years with 990 Finder and Foundation Directory Online Free, our free online tools, searchable by name, location, EIN, and more.
- Foundation Directory Online, our subscription database of detailed funder profiles, also links to 990s. This database is available by subscription, or for free at our libraries and Funding Information Network locations.
- Web sites listed below provide free search tools to access 990s.
- Check the Web sites of the Secretary of State or Attorney General in the state where the organization is incorporated. Some states may make 990s and other public documents available online or upon individual request. The National Association of State Charity Officials (NASCO) provides a listing of state charity offices.
- Request them from the organization directly. Requests made in person must be fulfilled immediately, or within 30 days for a written request, with no charge other than a reasonable fee to cover photocopying and mailing expenses. Also, check their Web site for posted copies.
- Request them from the IRS. The IRS generally takes 4-6 weeks to respond, and it may bill you for copying costs.
See also our related Knowledge Base articles:
- Where can I find historical tax returns and annual reports for foundations?
- How long does it take for Forms 990 to appear on the Center's Web site?
Selected resources below may also help.
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