The old law had been in effect since October of 1987 and required tax-exempt
organizations (including private foundations) to make the three most recently filed
annual information returns available for public inspection during regular business
hours 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 such regional or district office.
The old law also required that tax-exempt organizations (other than private foundations)
make the exemption application materials available for public inspection during regular
business hours at the principal office of the organization and, if the organization
regularly maintains one or more regional or district offices where three more employees,
at each such regional or district office.
In both cases, the old law still applies. The new law merely supplements this law.
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