Charity Public Disclosure Documents

Posted on Jun 29, 2015 in 990, Disclosure Requirements, IRS 1023, Non-Profit

Charity Public Disclosure Documents

As most charities know, there is a public disclosure requirement that certain documents be made available to individuals requesting copies. However, there is sometimes confusion on what documents should be made available. Below is a list of the standard disclosure documents:

IRS Form 990, 990-EZ, 990-PF, and 990-Ts for the past 3 years
Articles of Incorporation
Form 1023 or Form 1024 (if your application for tax exempt status was filed after July 15, 1987)
Annual report (if applicable)
IRS Form 1065, if filed (most charities do not file this form)

In addition, there are other documents that are made available by many, but certainly not all charities:
Audited Financial Statements
Conflict of Interest Policy

For in-person requests, the documents should be provided at the time of request whereas the organization generally has 30 days to provide copies in the case of a written request. A charity is allowed to charge a small copying fee as long as it is in-line with what the IRS charges for copies (currently capped at $0.20 per page). Failure to provide a document required under the disclosure rule can lead to a fine of $20 per day.