Are 990s public information?
John Thompson
Published May 17, 2026
The IRS requires all U.S. tax-exempt nonprofits to make public their three most recent Form 990 or 990-PF annual returns (commonly called “990s”) and all related supporting documents. They must also make public their Form 1023, which organizations file when they apply for tax-exempt status.
Are 501c4 records public?
A section 501(c)(4) organization is not required to disclose Form 8976 – Notice of Intent to Operate Under Section 501(c)(4). See Revenue Procedure 2016-41 for more information. An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL.
What is considered a tax-exempt organization?
Organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational, or other specified purposes and that meet certain other requirements are tax exempt under Internal Revenue Code Section 501(c)(3).
How to get a tax exempt organization form?
To get a copy of the complete determination letter, submit Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form. Tax Exempt Organization Search helps users find information about a tax-exempt organization’s federal tax status and filings. You can find:
When do exempt organizations have to report changes?
An exempt organization must report name, address and structural and operational changes to the IRS. If an organization files an annual return (such as a form 990 or 990-EZ), it must report the changes on its return.
Can a tax exempt organization file a Form 990-N?
Organizations who have filed a Form 990-N (e-Postcard) annual electronic notice. Tax-exempt organizations whose annual gross receipts are normally less than $50,000 are eligible to file instead of Form 990 or Form 990-EZ.
How to find a tax exempt organization in pub 78?
To find the organization by its new information, use the “Pub 78 Data” option, or search the Exempt Organizations Business Master File Extract (EO BMF). Incomplete Determination Letters: Due to a programming error, some determination letters uploaded to TEOS are missing the second page of content.
