Definition
Programs that help nonprofit organizations understand and comply with the requirement that they provide copies of tax information returns to requesting individuals immediately for personal requests and within 30 days for written requests. Nonprofits are also required to make tax exemption application materials and the three most recent annually filed information returns available for public inspection during regular business hours. Documents referenced in the requirement include IRS Form 1023 and Form 1024 (exemption applications); and Form 990, Form 990 EZ, Form 990T and Form 1065 (information returns). The program may also help organizations understand provisions of Sunshine Laws, the Freedom of Information Act, state-level public records acts or other legislation that may affect the way they conduct their business.
URL Name
TP-1950-1800
Third Level Code
TP-1950
Taxonomy Code
TP-1950.1800
Parent Code
TP-1950
Family Code
T
Second Level Code
TP
Fourth Level Code
TP-1950-1800
Use References
Freedom of Information Act Provisions Implementation, IRS Form 1023 Disclosure Requirements, IRS Form 1065 Disclosure Requirements, IRS Form 990 Disclosure Requirements, Sunshine Law Provisions Implementation
Publication Status
Draft