11.3.7. Freedom of Information Act Reading Room Operations

(1) The Freedom of Information Act, (FOIA) 5 USC 552, as amended provides for public access to records and information maintained by Federal agencies.

(2) Subsection (a)(1) of the FOIA requires agencies to publish certain information relating to the transaction of agency business in the Federal Register, including:

1. Descriptions of agency organizations, functions, and procedures

2. Substantive agency rules and

3. Statements of general agency policy

(3) Subsection (a)(2) of the FOIA requires agencies to make available for public inspection and copying:

1. Final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases

2. Those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register (e.g., revenue rulings, Coordinated Issue Papers, Actions on Decisions, field directives)

3. Administrative staff manuals and instructions to staff that affect a member of the public (e.g., IRM, Interim Guidance, etc.)

(4) In 1996, subsection (a)(2) was amended to require agencies to include in their reading room any records processed and disclosed in response to a FOIA request which "the agency determines have become or are likely to become the subject of subsequent requests for substantially the same records" under 5 USC 552(a)(2)(D). The Director, Governmental Liaison, Disclosure and Safeguards (GLDS), makes this determination.

(5) Subsection (a)(2) of the FOIA requires each agency to maintain a current index of the material available for public inspection and also make the index available for public inspection and copying.

(6) Internal Revenue regulations appearing at 26 CFR 601.702 require IRS to make the records mentioned above and their indexes available for public inspection.

(7) In 1996, the FOIA was also amended to require agencies to use electronic information technology to enhance the availability of the records required to be made available for public inspection and copying that were issued after November 1, 1996. The IRS maintains a "FOIA Library" at http://www.irs.gov/uac/IRS-Freedom-of-Information to fulfill this requirement. See IRM 11.3.7.2 for additional information. The FOIA Library shall provide electronically accessible indexes for any subsection (a)(2) records issued after November 1, 1996.

(8) The FOIA Library also serves as a place of inspection for:

1. Written determinations (e.g., private letter rulings, technical advice memoranda, determination letters, and Chief Counsel advice) subject to public inspection under IRC 6110

2. Exempt and political organization information subject to public inspection under IRC 6104

3. Employee plan information subject to public inspection under IRC 6104 and

4. Limited information made available under subsection (a)(1) of the FOIA, but not mandated for inclusion in reading rooms

(9) In 2016, subsection (a)(2) was further amended to require that agencies make available for public inspection in an electronic format, records that have been requested three or more times under the FOIA. Release of these records is coordinated through the FOIA Senior Disclosure Analyst in Disclosure Policy and Program Operations.

(1) The following items govern the authority pertaining to Disclosures of Official information through the FOIA Library:

• Freedom of Information Act 5 USC 552

• 26 CFR 601.702

• 26 USC 6104

• 26 USC 6110

(1) This IRM is used by all IRS employees to help comply with the disclosure provisions of the Freedom of Information Act and the IRS FOIA regulations on public inspection of agency records. It also provides guidance to employees on IRS records required to be made available for public inspection and copying and the requirement to make certain records electronically available.

(1) Business Units are responsible for establishing and documenting the program controls developed to oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.

(1) The following is a list of the acronyms that are used in this IRM section:

(1) Other sources of guidance on disclosure of information through the FOIA Library are available at:

• IRS Freedom of Information page on IRS.gov

• FOIA Library

(1) Most instructions to staff are included in an IRM. IRM 1.11.1, IRM 1.11.2, IRM 1.11.9, and IRM 1.11.10 describe the procedures and protocols to follow for creating, updating and clearing IRMs and other Internal Management Documents (IMDs) for publication. Media & Publications posts cleared and approved IRMs to the FOIA Library page on IRS.gov as part of the publishing process.

(2) Servicewide Policy, Directives and Electronic Research (SPDER) posts recently issued Policy Statements and Servicewide Delegation Orders to the FOIA Library on IRS.gov. See IRM 1.11.3 and IRM 1.11.4.

(3) The program owner is responsible for ensuring the proper posting of other instructions to staff meeting E-FOIA criteria to the FOIA Library web page, such as interim guidance memoranda and Servicewide Electronic Research Program IRM Procedural Updates (SERP IPUs). See IRM 1.11.10.3, Author Interim Guidance for procedures related to proactive disclosure of interim guidance, including SERP IPUs.

(4) A web-based tool, the E-FOIA Decision Tool, is available to assist authors to determine whether particular instructions meet E-FOIA criteria and require posting in the FOIA Library on IRS.gov.

(5) When uncertain if E-FOIA applies to interim guidance or unsure about other procedural records that may meet E-FOIA requirements, IMD authors may consult their Disclosure Technical Liaison.

(1) IMDs meet FOIA guidelines requiring proactive electronic disclosure and IRS must post them to the FOIA Library on IRS.gov when:

1. the guidance is procedural and communicates direction, guidelines, or standards to employees for the performance of their assigned duties,

2. the guidance affects how a member of the public files, pays, complies with their tax requirements, or interacts with the Service, and

3. the guidance is not exempt from disclosure under 5 USC 552(b). See IRM 11.3.7.2.3, Disclosure Exemptions for Instructions to Staff.

(2) If the document restates procedures already available in full on the FOIA Library on IRS.gov, then it is not necessary to post the document on the FOIA Library.

(1) When instructions to staff meet the proactive electronic disclosure requirements under the FOIA, 5 USC 552(a)(2)(C), IRS may still withhold in full or in part when two conditions apply. First, one of the nine FOIA exemptions established in subsection (b)(3) must apply, and further, having met one of the exemptions, there must be full and deliberate consideration of the institutional, commercial and personal privacy interests that could be implicated by disclosure of the information.

(2) Instructions to staff should rarely, if ever, contain content that affects personal privacy interests and of the nine exemptions, generally only 5 USC 552(b)(7)(E) applies to instructions to staff. For content to meet exemption (b)(7)(E), there must be a reasonable expectation of harm to IRS business interests resulting from the content's disclosure. This exemption applies to law enforcement materials where disclosure could reasonably be expected to allow circumvention of the law. IRS designates such content OUO and the record is not published if the entire record meets the exemption. If only a portion of the record is OUO, that segment is removed prior to publication.

(3) If internal management documents contain OUO information and non-OUO information, the OUO information is redacted (removed) and the remaining non-OUO content is accessible to the public, unless the remaining content is meaningless. See IRM 11.3.12.3.2, Official Use Only.

(1) TE/GE Customer Service processes requests for copies of Form 990 submitted using Form 4506-A, Request for Public Inspection or Copy of Exempt Organization Tax Form. Requesters send the completed form to the address listed in the form's instructions.

(2) The Form 990-N is available on IRS.gov at the EO Select Check site. You may request images of Form 990-N (e-Postcard), for Tax Exempt Organizations not required to file Form 990 or Form 990-EZ filings at Form 990-N e-Postcard.

(1) If the IRS determines that an organization described in IRC 501(c) or (d) is exempt from taxation for any taxable year, the application for exemption upon which the determination is based and any supporting documents are subject to public inspection under IRC 6104 and its implementing regulation, 26 CFR 301.6104(a)-1. See IRM 11.3.9, Exempt Organizations.

(2) When the tax exempt status of an organization has been revoked or terminated, the application for exemption and related documents upon which the original ruling was granted, remain open for public inspection purposes with regard to any period for which exemption is still recognized.

(1) Political organizations may be required to file Form 8871, Political Organization Notice of Section 527 Status and Form 8872, Political Organization Report of Contributions and Expenditures. These forms are subject to public inspection.

(2) Technical questions relating to Forms 8871 and 8872 should be referred to the TEGE CSC toll-free number, 877-829-5500. See IRM 21.7.7.4.6, Form 8871, Political Organization Notice of Section 527 Status and IRM 21.7.7.4.7, Form 8872, Political Organization Report of Contributions and Expenditures for additional information on these forms and requirements.

(1) Requests for copies or inspection of the following forms must be made in writing. Form 4506-A is designed for such requests and should be used. The costs associated with processing these requests and the location to which the request should be mailed is provided on Form 4506-A.

• Approved Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

• Approved Form 1024, Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120, with supporting documents

• Form 990 Series, Return of Organization Exempt From Income Tax

• Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

• Form 8871, Political Organization Notice of Section 527 Status

• Form 8872, Political Organization Report of Contributions and Expenditures

(2) Requestors may be advised that Forms 8871 and 8872 are generally available on the internet for viewing and printing at: https://www.irs.gov/charities-non-profits/political-organizations/political-organization-filing-and-disclosure

(3) Requestors may be advised that Form 990 for entities organized under IRC 501(c)(3) may be available at: http://www.guidestar.org.

(4) See IRM 11.3.9, Exempt Organizations, for further information concerning exempt organization documents.