In response to a written or in-person request by an individual at the principal office of the organization, and if such organization regularly maintains one or more
regional or district offices having three or more employees, at each such regional
or district office, a copy of the covered tax documents shall be provided to the requester.
If the request for copies is made in person, the request will generally be honored on the
day of the request; if the request is written, then the organization usually has thirty
days to respond. (A request that is faxed, e-mailed or sent by private courier is
considered a written request.)
The organization may want to charge reasonable copying costs and the actual cost of
postage before providing the copies. The law permits this. But, the organization must
provide timely notice of the approximate cost and acceptable form of payment, which must
include cash and money order (in the case of an in-person request) and certified check,
money order, and personal check or credit card, in the case of a written request.
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