Saturday, January 21, 2012

Readers of This Blog Have Some Real Brains

The following is a comment which was posted after Tutty's most recent post.  Tutty wanted to put it up here so that the links would be made live.

Public Disclosure and Availability of Exempt Organizations Returns: Copies of Exempt Organizations Tax Documents

How can I obtain a copy of an organization's annual return or exemption application?

You have the right to inspect and obtain a copy of a tax-exempt organization's:· Annual information returns (e.g., Form 990);· Exempt status application materials; and· Notice of status under Internal Revenue Code section 527(i),in person at the organization's principal office, or its regional or district offices, during regular business hours.  Unrelated business income tax returns filed by organizations exempt under Code section 501(c)(3) are also available. You may also request copies of such materials in writing. The organization may charge a reasonable fee to cover copying and mailing costs. Note: An organization that filed its application before July 15, 1987, must make the application available only if it had a copy of the application on July 15, 1987. See Notice 88-120 for details.You are entitled to inspect or receive a copy of any annual return for three years from the date the return was required to be filed (or, for an amended return, from the date it was filed). For more information, see our frequently asked questions on public disclosure, the final regulations, or Disclosure Requirements.For exemption application materials, you are entitled to inspect or receive a copy of the organization's exemption application (Form 1023, 1024, or other document required to be filed), any papers filed in support of the application and any determination letter issued by the IRS with respect to the application.

http://www.irs.gov/charities/article/0,,id=139028,00.html

Public Disclosure and Availability of Exempt Organizations Returns: Non-Compliance with Exempt Organizations Public Disclosure Requirements

What should I do if an exempt organization will not let me see its Form 990 or 990-T returns or exemption application materials? 

Write to IRS EO Classification, Mail Code 4910, 1100 Commerce Street, Dallas, TX 75242.  Your letter should provide the name and address of the organization that refuses to allow public inspection or provide copies of its documents, and request that the documents be made available for public inspection.The Tax Exempt/Government Entities Division of the IRS will contact the organization and arrange a time during which the documents may be inspected.  If the organization fails to provide the documents at the agreed upon time, statutory penalties may be assessed. Additional information:  Where Do I Send Complaints About Exempt Organizations-Form 13909, Tax-Exempt Organization Complaint (Referral) Form - Frequently asked questions - Final regulations - Disclosure Requirements (Exempt Organizations Continuing Professional Education article)

http://www.irs.gov/pub/irs-tege/eotopico00.pdf

Manner of Disclosure for In-Person Requests for Public Inspection
A tax-exempt organization must make the applicable documents available for public inspection at its principal, regional, or district offices during regular business hours. See IRC 6104(d)(1)(A) and Regs. 301.6104(d)-3(d)(1)(i). During the inspection, the tax-exempt organization may have an employee present in the room. The inspecting individual is allowed to take notes freely and may make photocopy of the documents for a reasonable fee. If he provides his own photocopying equipment, the organization must allow him to photocopy the documents without charge. See Regs. 301.6104(d)-3(c)(1).


Tutty is deeply thankful to the individuals that read this blog and supply other readers with the knowledge that they possess.

As always, yours in honesty, Tutty Baker tutty.baker@gmail.com

0 comments:

Post a Comment