The Form 990 is a public document by design. The law gives donors, journalists, watchdogs and neighbors the right to see how a tax-exempt organization operates, and it puts the duty to provide copies on the organization itself, not just the IRS. Anyone can also order copies from the IRS with Form 4506-A, but that doesn't relieve you of your own obligation.
What must be available
An exempt organization must allow public inspection of, and provide copies on request of:
- its annual information returns, Forms 990, 990-EZ or 990-PF, with schedules and attachments, for three years from the later of the due date (including extensions) or the date actually filed;
- any amended return, for three years from the date it is filed;
- a 501(c)(3)'s Form 990-T (including amended returns), on the same three-year basis;
- its application for exemption (Form 1023, 1023-EZ, 1024 or 1024-A), with supporting documents and any IRS letters about it, including the determination letter.
A subordinate covered by a group exemption makes available the group application, the parts of the group directory that refer to it, and the group return filed by its central organization.
How fast, and for how much
| Request | Deadline | What you may charge |
|---|---|---|
| Inspection in person | During regular business hours, at your principal office and any regional or district office | Nothing |
| Copies requested in person | The same day, except in unusual circumstances | Reasonable copying fee; you must accept cash and money order |
| Copies requested in writing (mail, email, fax) | Mailed within 30 days of receipt | Copying plus actual postage; accept certified check, money order, and personal check or credit card |
- Fee limit: no more than the IRS's own per-page rate, currently $0.20 a page under the FOIA fee schedule, plus actual postage.
- Prepayment: you may require payment first. If a written request arrives without enough payment, tell the requester the amount within 7 days.
- Unexpected costs: if you don't require prepayment and the charge would exceed $20, get the requester's consent first.
- Email: with the requester's consent, you can send copies by email instead.
- Unusual circumstances (a flood of requests, a request just before closing that needs heavy copying, managers away on special duties) extend an in-person deadline to the next business day after they end, and no later than the fifth business day.
A history museum gets two requests on the same Monday. A visitor at the front desk asks for the 2025 Form 990, which runs 48 pages. At $0.20 a page the most the museum can charge is 48 × $0.20 = $9.60, and it must hand over the copy that day. A reporter emails asking for all three years, about 52 pages each: 156 pages × $0.20 = $31.20, plus postage. Because that is more than $20 and the museum doesn't require prepayment, it asks the reporter to agree to the charge before mailing, then mails within 30 days. Had it ignored the reporter for 45 days, it could face 45 × $25 = $1,125 in penalties.
The "widely available" shortcut
If you post the documents in full on the internet where anyone can download them for free, you no longer have to send copies. The posting must exactly reproduce the return as filed (less anything legally withheld), and the page must tell readers how to download it. You still have to allow inspection at your office.
Limits on repeat and harassing requests
You may disregard requests for copies beyond the first two in any 30-day period, or the first four in any year, from the same person or address. If the organization is the target of an organized harassment campaign, it can apply to the IRS for a determination that it doesn't have to fulfill requests that are part of it.
What stays private
The main exception is contributor identity on Schedule B, the schedule of contributors (see Schedule B):
| Return | Contributor names and addresses on Schedule B |
|---|---|
| Form 990 or 990-EZ (other than section 527 political organizations) | Not public: withhold them from the public copy |
| Form 990-PF (private foundations) | Public |
| Section 527 political organizations | Public |
Contribution amounts, descriptions of noncash gifts and other information stay public unless they would clearly identify the donor. Organizations other than 501(c)(3)s and political organizations no longer report donor names and addresses on Schedule B at all, but must keep that information in their records.
Social Security numbers should never appear on a public return; the IRS instructions warn filers not to include them. Everything else, including officer and key employee pay, is public, so it pays to get compensation reporting right.
Penalties
For returns required to be filed in 2026, failing to provide a requested annual return costs $25 a day, up to $13,000 per return ($12,500 for 2025; $13,000 again for 2027). Failing to provide the exemption application costs $25 a day with no maximum. A willful failure adds a separate $5,000 penalty. These are separate from the late-filing penalties.
Practical steps
- Assemble a public copy of each of your last three returns, with Schedule B donor names and addresses removed (unless you're a foundation or political organization).
- Add the exemption application and determination letter. If you can't find the application, request a copy from the IRS with Form 4506-A.
- Post everything on your website to save time.
- Write a one-paragraph procedure for whoever answers the phone or front desk: the request is legitimate, there is a deadline, and here is where the copies are.
- Log each request and the date you fulfilled it.
Don't send your full, unredacted Schedule B to anyone outside the IRS unless a law requires it. Once a donor list leaves your hands, you can't control where it goes.
Frequently asked questions
Can we just point people to a website?
Yes, if the documents are "widely available," for example posted in full on your own website or a site that hosts nonprofit returns. That ends the duty to send copies, but you must still allow inspection at your office.
Someone asked for our Schedule B. Do we have to give it?
For a 990 or 990-EZ filer (other than a political organization), you can withhold contributors' names and addresses. Amounts and other information stay public unless they would identify the donor.
Do we have to disclose our state filings?
The federal rules cover the federal returns and exemption application. States have their own rules, and some may make what you send them public, which is why you shouldn't send Schedule B to a state that doesn't require it. See state charity filings.
Do we have to provide returns older than three years?
No. The duty covers each annual return for three years from the later of its due date (including extensions) or the date it was actually filed. An amended return stays available for three years from the date the amendment is filed.
We don't have an office. Where do people inspect our return?
An organization with no permanent office makes its documents available at a reasonable location of its choice, within a reasonable time (normally no more than two weeks), or it may mail copies within that period instead.
Sources
- IRS: 2025 Instructions for Form 990, Appendix D. irs.gov
- IRS: Public disclosure and availability of exempt organization returns, costs for providing copies. irs.gov
- IRS: Instructions for Schedule B. irs.gov
- IRS: 2025 Instructions for Form 990-T. irs.gov
- IRS: Rev. Proc. 2024-40, section 3.54. irs.gov
- IRS: Rev. Proc. 2025-32, section 4.53. irs.gov
IRS figures change; inflation-adjusted amounts are updated each year. We review this page when the IRS publishes new instructions.
990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
