A tax-exempt organization does not have to comply with individual requests for
copies if it makes the documents widely available as described in the regulations.
This can be done by posting the documents on a readily accessible World Wide Web site,
either its own or on a database of exempt organization documents maintained by another organization,
provided the documents are posted in a format that meets the criteria set forth
in the regulations. In general, the format must exactly reproduce the image of
the original document and allow an Internet user to access, download, view and print
the posted document without the payment of a fee. One format that currently meets the
criteria is Portable Document Format (.pdf). An organization that makes its documents
widely available in this manner, must advise requesters how the forms may be accessed.
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