11.3.9. Exempt Organizations

(1) Purpose: Internal Revenue Code (IRC) 26 United States Code (USC) 6104(a)(1)(A) requires certain tax exempt organization documents maintained by the Internal Revenue Service (IRS), be open to inspection at such times and in such places as the Secretary of Treasury may prescribe. This IRM section provides guidance.

(2) Audience: These procedures apply to all IRS employees, and contractors.

(3) Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.

(4) Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.

(5) Primary Stakeholders: The following office has responsibility for disclosures of information available to the public under IRC 6104:

• Tax Exempt and Government Entities (TE/GE), Exempt Organizations

• Wage & Investment (W&I)

(1) Title 26 Code of Federal Regulations (CFR) 301.6104 sets forth the IRS’s interpretation of the provisions and procedures for making Title 26 U.S. Code (IRC) 6104 information available for inspection.

(2) The intent of Congress in allowing for the public inspection of information governed by IRC 6104(a), (b), and (d) was to enable the public to scrutinize the activities of tax exempt organizations and trusts. Congress intended that these organizations and trusts be subject to a certain degree of public accountability in view of their privileged tax status and because the public has a right to know for what purposes their contributions are being or will be used.

(3) IRC 6104(a)(1)(A) and 26 CFR 301.6104(a)-1 requires the IRS to make available for inspection the following:

1. The approved application for exemption of any organization or trust described in IRC 501(c) or (d) determined by the IRS to be exempt from taxation under IRC 501(a) for any taxable year;

2. The approved notice of status of an organization under IRC 527(i);

3. Any documents filed in support of such application or notice; and

4. Any letter or other document issued by the IRS pertaining to the application or notice, if the application or notice was filed November 1, 1976 or thereafter.

(4) Additionally, the IRS must furnish, upon request, a statement indicating the subsection and paragraph of IRC 501 that describes the exempt organization or trust. However, the disclosure of certain information relating to trade secrets, patents, processes, style of work or apparatus of an organization, or national defense information may be restricted. For a description of the documents available for disclosure and further explanation of disclosure limitations, see IRM 11.3.9.4 through IRM 11.3.9.7.

(5) Public Law (P.L.) 106-230 requires IRS to make Form 8871, Political Organization Notice of Section 527 Statue, and Form 8872, Political Organization Report of Contribution and Expenditures, available for inspection.

(6) IRC 6104(a)(2) requires the IRS, pursuant to regulations, to disclose to the congressional committees, described in IRC 6103(f), upon written request, the approved application for tax exemption of any organization or trust described in IRC 501(c) or (d), the notice of status of any political organization exempt from taxation under IRC 527, and any other papers that may have been gathered, received, or developed by the IRS concerning such application. To the extent that the requested information is not otherwise available for inspection under IRC 6104, the requirements of IRC 6103(f) must be complied with prior to release of information to a congressional committee. For more information, see IRM 11.3.4, Congressional Inquiries.

(7) IRC 6104(b) and 26 CFR 301.6104(b)-1 requires the IRS, pursuant to regulations, to make available for inspection information required to be furnished by IRC 6033 and 6034. Certain contributor and coding information may, however, be withheld. For a description of documents commonly requested and further explanation of the disclosure limitations, see IRM 11.3.9.3, IRM 11.3.9.9, and IRM 11.3.9.11. Additionally, pursuant to P.L. 110-172, the Tax Technical Corrections Act of 2007, the IRS is required to make Form 990-T, Exempt Organization Business Income Tax Return, of IRC 501(c)(3) organizations available for inspection. This provision is effective for Form 990-T filed after August 17, 2006. The Form 990-T return includes any schedules or attachments that relate to the tax on unrelated business income. If the schedule or attachment to the Form 990-T does not relate to the tax on unrelated business income, it is not disclosable.

(8) IRC 6104(c) and 26 CFR 301.6104(c)-1 permits the IRS to disclose to State Attorneys General, state tax officials, and other state charity regulators information regarding IRC 501(c)(3) organizations or applicants for recognition of IRC 501(c)(3) status, including the following:

1. Proposed and final denials and revocations of recognition of tax exempt status,

2. Terminations of an organization's existence, and

3. Lists of applicants for recognition of tax-exempt status.

(9) IRC 6104(d) and 26 CFR 301-6104(d)-1 requires that certain annual returns, reports, applications for exemption, and notices of status be available for public inspection. Generally, the exempt organization is responsible for making these documents available for inspection, at its principal office and local or field offices having three or more employees. Documents available for inspection include the following:

(10) Disclosure of contributors to exempt organizations and political organizations vary. In the case of an organization that is not an IRC 509(a) private foundation or an IRC 527 political organization, the disclosure of the above documents, or other IRC 6104(d) documents, does not include disclosure of the name or address of any contributor to the organization, disclosure of copies referred to in IRC 6031(b), or any information the Secretary withheld under IRC 6104(a)(1)(D). IRC 6104(a)(1)(D) authorizes the withholding of trade secrets, patent protected material, process, style of work or apparatus if it is determined that public disclosure would adversely affect the organization.

(11) Public Laws 106-230 and 107-276 made a number of changes to the filing requirements for IRC 527 Political Organizations. Due to these changes:

1. A political organization must file Form 1120-POL if the organization has a taxable income over $100.

2. A political organization whose annual gross receipts are normally more than $25,000 must file a Form 990 or Form 990-EZ unless the organization is a "qualified state or local political organization (QSLPO)," as defined by IRC 527(e)(1). If the organization is a QSLPO, the Form 990 or Form 990-EZ is required if the annual gross receipts are normally more than $100,000.

3. A political organization may be required to file Form 8871 or Form 8872.

   Note: IRM 21.3.8.14, IRC 527 Organizations, provides additional information on IRC 527 filing requirements.

(12) Political organizations may be required to file Form 8871 and Form 8872. If Form 8871 and Form 8872, including Schedules A and B are required to be filed, the IRS will make the forms available for public inspection. Schedule A requires the name, employer, occupation, amount of each contributor, and an aggregate year-to-date amount for each contributor. Schedule B requires similar information for each recipient of the organization's funds. Political organizations may choose to report amounts without providing all required information (or provide incorrect information) and pay the amount specified in IRC 527(j) (currently a 35% penalty on these amounts). The forms and instructions provide additional information. Organizations that have, or expect to have, either contributions or expenditures exceeding $50,000 must file required reports in electronic form. IRS is required to make available to the public on the internet a searchable database of all political organizations that file a Form 8871 or a Form 8872 with the IRS no later than 48 hours after receipt of such notice or report, whether received electronically or in paper format. (See (13) below for additional details.) Additionally, the organization must make these forms available at its principal office and at each of its local and field offices having more than three paid employees. Technical questions relating to Forms 8871 and 8872 can be referred to the TE/GE Customer Account Services (CAS). See IRS.gov for TE/GE contact information: https:www.irs.gov/charities-non-profits/contact-irs-exempt-organizations. For more information on these forms and requirements, seeIRM 21.7.7.4.6, Form 8871, Political Organization Notice of IRC 527 Status, and IRM 21.7.7.4.7, Form 8872, Political Organization Report of Contributions and Expenditures.

(13) Public law 107-276 requires that information from the notices (Form 8871) and the reports (Form 8872) be made available to the public on the internet in a database that is searchable by the following items:

1. Names, states, zip codes, custodians of records, directors, and general purposes of the organization,

2. Entities related to the organizations,

3. Contributors to the organizations,

4. Employers of such contributors,

5. Recipients of expenditures by the organizations,

6. Ranges of contributions and expenditures, and

7. Time periods of the notices and reports.

Note: The database is required to be downloadable. The website at the following location: https://www.irs.gov/charities-non-profits/political-organizations/political-organization-filing-and-disclosure was created for this purpose.

(14) To the extent IRC 6104(a)(1)(A) and 6104(b) specifically provide for the disclosure of exempt organization information, other disclosure provisions (e.g., IRC 6103, 6110, the FOIA, and the Privacy Act) do not apply.

(15) However, information concerning exempt organizations and trusts (or organizations and trusts that have applied for tax exempt status) whose disclosure is not specifically addressed by IRC 6104(a)(1)(A) or 6104(b) may be disclosed, if authorized by IRC 6103, 6110, FOIA, or the Privacy Act.

(16) If a member of the public requests information that is governed by IRC 6103 refer for appropriate instructions to IRM 11.3.2, Disclosure to Persons with a Material Interest, or IRM 11.3.3, Disclosure to Designees and Practitioners.

(17) If a member of the public requests information (other than information governed by IRC 6104) pursuant to the provisions of IRC 6110 or FOIA, refer to IRM 11.3.13, Freedom of Information Act.

(18) Information on access to records under the Privacy Act can be found in IRM 11.3.18, Privacy Act Access and Amendment of Records.

(1) In view of the Congressional intent that the activities of exempt organizations and trusts be known to the public, IRS employees should, to the extent it is administratively feasible, attempt to comply with requests for inspection of disclosable information even though the information is contained in a document that is not specifically available for inspection under IRC 6104.

(2) Consult with Counsel before releasing information or forms not specifically mentioned in the IRC or regulations.

(3) The most commonly requested documents that are made available for public inspection in accordance with IRC 6104(a)(1)(A) and IRC 6104(b) are the following:

• Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and supporting documents. (Approved applications only)

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

• Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, and supporting documents. (Approved applications only)

• Form 990, Return of Organization Exempt from Income Tax, and attachments that are required to be filed with the IRS, except for the names and addresses of contributors. The amounts of contributions and bequests are also disclosed unless such amounts could reasonably be expected to identify any contributor.

• Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, and attachments that are required to be filed with the IRS, except for the names and addresses of contributors. The amounts of contributions and bequests are also disclosed unless such amounts could reasonably be expected to identify any contributor.

• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, and attachments required to be filed.

• Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC, filed by foundations.

  Note: Forms 4720 filed by individuals or organizations other than private foundations are not subject to the disclosure provisions of IRC 6104.

(4) Listed below are documents that are not to be disclosed except as provided by IRC 6103:

• Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC, filed after December 31, 1976, by individuals

  Note: Form 4720 filed by foundations are subject to disclosure under IRC 6104.

• Form 990-T , Exempt Organization Business Income Tax Return, filed before August 17, 2006

  Note: Form 990-T of IRC 501(c)(3) organizations filed after August 17, 2006 are available pursuant to an amendment made by the Tax Technical Corrections Act of 2007. See IRM 11.3.9.2(7) for additional information.

• Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation

  Note: Form 5768 is available when submitted as part of the Form 1023 application package.

• Form 6069, Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust

• Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefits Trusts and Certain Related Persons, Part 4

• Form 990-BL, Schedule A, Initial Excise Taxes on Black Lung Benefit Trusts and Certain Related Persons Under Sections 4951 and 4958 of the Internal Revenue Code

• Form 990-BL, Confidential business information such as schedules and other similar data filed with the form

• Form 1120-C, U.S. Income Tax Return for Cooperative Associations

  Note: Form 1120-C was previously named 990-C, Farmer’s Cooperative Association Income Tax Return, before 12/31/2006.

• Form 1023, pending or denied application for tax exemption

Note: Proposed denials and final denials may be available to state charity regulators under IRC 6104(c).

• Form 1024, pending or denied application for tax exemption

Note: Proposed denials and final denials may be available to state charity regulators under IRC 6104(c).

• Form 1024-A pending or denied application for tax exemption

  Note: Proposed denials and final denials may be available to state charity regulators under IRC 6104(c).

• Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

(1) A Form 1023, or Form 1023-EZ, is required to be filed by an organization seeking tax exempt status under IRC 501(c)(3).

(2) A Form 1024 is required to be filed by many of the other organizations or trusts seeking tax exempt status under IRC 501(a).

(3) A Form 1024-A is required to be filed by an organization seeking tax exempt status under IRC 501(c)(4).

(4) A Form 1028, Application for Recognition of Exemption, is required to be filed by an organization seeking tax exempt status under IRC 521.

(5) If no form is prescribed, an application letter is filed following the guidelines in Revenue Procedure 2007-52.

(6) Exhibit 11.3.9-1 gives a detailed explanation of the various paragraphs of IRC 501(c) and IRC 501(d), and other sections under which tax exempt status can be granted. This Exhibit also provides a description of the meaning of each paragraph under IRC 501(c) and IRC 501(d), the type of activities for each organization, and the type of return that may need to be filed.

(1) A "supporting document," with respect to an application for tax exemption, means any statement or document, submitted by an organization or trust in support of its application. Thus, a supporting document is a document other than that which is described to be part of an "application for exemption" in IRM 11.3.9.4.1.

(2) Examples of supporting documents are the following:

1. Exhibits (including books, pamphlets, leaflets, or other printed material),

2. Legal briefs,

3. Statements of contention, or

4. Other papers that the organization may submit to explain its arguments for qualifying for tax exempt status including any information provided in response to a request from the IRS subsequent to the filing of the application.

(1) In accordance with IRC 6104(a)(1)(D), an organization or trust applying for exemption or whose application for exemption is open for public inspection under IRC 6104(a)(1)(A), may request in writing that certain information contained in its application or supporting documents be withheld from inspection. This is because the information relates to a trade secret, patent, process, style of work or apparatus of the organization or trust that would adversely affect the organization. The request should clearly identify the material desired to be withheld and specify the reasons why the disclosure would adversely affect the organization or trust.

(2) TE/GE has authority to issue determinations under IRC 6104(a)(1)(D). For more information, see Delegation Order 7-2 in IRM 1.2.2.8.2, Authority to Issue Exempt Organization Determination Letters. IRM 21.7.7, Business Tax Returns and Non-Master File Accounts - Exempt Organizations and Tax Exempt Bonds, provides additional information on exempt organizations. IRM 21.7.7.3, Exempt Application Process, provides the exemption application process, including where to send such applications. For questions regarding TE/GE determinations, see www.IRS.gov for TE/GE contact information (https://www.irs.gov/charities-non-profits/contact-irs-exempt-organizations).

(3) While a request for withholding is being considered, inspection of that particular material is prohibited, even though the application may have been approved.

(4) In accordance with IRC 6104(a)(1)(D), the IRS will withhold any information submitted with an application if public disclosure would adversely affect the national defense.

(5) An application for exemption and supporting documents are not available for inspection if the application for exemption is pending, per 26 CFR 301.6104(d)-1 and (b)(3)(iii)(A), or if exempt status has been denied, per IRC 6103. However, denied EO determination rulings and related material may be disclosed in redacted form pursuant to IRC 6110. See IRM 11.3.9.9, Determinations and Rulings Under IRC 6110.

(1) IRC 6104(a)(1)(A) and 26 CFR 301.6104(a)-1, requires the IRS to disclose the letters or other documents issued by the IRS regarding an approved application for exemption but only if the application was filed on or after November 1, 1976.

(2) The letters and documents to be disclosed include but are not limited to the following:

1. Favorable determination letters,

2. Technical advice memoranda relating to an approved or subsequently approved application, and

3. Preliminary letters proposing a denial in cases where the organization was later granted tax exempt status on the basis of such application.

(3) For approved applications filed prior to November 1, 1976, only those determination letters which are on form letters or "L" type letters are open for public inspection. These determination letters are available for public inspection because the only information included in such letters is the Code section which describes the organization or trust. The disclosure of this information is authorized by IRC 6104.

(4) Other determination letters issued prior to November 1, 1976, include return information, the disclosure of which is not authorized by IRC 6104. Disclosure of such letters is governed by IRC 6103.

(5) These documents are provided when Form 4506-A Copy of Exempt or Political Organization IRS Form, is submitted to TE/GE.

(1) A request for inspection of an exemption application and other documents described in IRM 11.3.9.4 and IRM 11.3.9.6 must be written and describe the material desired in reasonably sufficient detail as to enable the IRS to locate the material. At a minimum, the name and address of the organization should be furnished. Form 4506-A, Copy of Exempt or Political Organization IRS Form, should be used for this purpose.

(2) Applications and related documents filed prior to January 1, 1948, have been destroyed pursuant to Congressional authority and, therefore, are not available for inspection.

(3) Only approved applications and related documents are open to public inspection. However, certain material that may be found in approved applications should be withheld. (IRM 11.3.9.5. and IRM 11.3.9.11).

(4) If an application is pending or denied or if no application has been submitted, neither the application and related documents, nor the fact that an organization has not submitted an application for exemption can be disclosed under IRC 6104. Responses to requests for such information from the public should state only that, "We have no record that the organization is a tax-exempt organization under 501(a) of the Internal Revenue Code by virtue of an approved application; therefore, we have no documents responsive to your request."

(5) An application and other available documents for an organization or trust which is tax-exempt for "any taxable year" is available for public inspection. Even if the organization or trust dissolves, or its exempt status is revoked in a later year, the application and other related documents which are described in IRC 6104 remain open for inspection. However, the specific reason why an organization is no longer tax-exempt may not be disclosed to the public.

(1) IRC 6110 requires that, subject to certain deletions, Determination Letters and Rulings not covered by IRC 6104 must be made available for inspection.

(2) Rulings and determination letters that are not public pursuant to IRC 6104 are generally available for inspection, with identifying and other details removed, under IRC 6110. This includes, among other things, rulings and determination letters denying recognition of tax exempt status, as well as rulings and letters revoking a favorable determination after examination.

(3) The determination letters and rulings available under IRC 6110 have had identifying details removed and are indexed by the Code section at issue and a nine digit identifying number. These letters are available, after editing, in the FOIA Library on the IRS website at: www.irs.gov/foia.

(1) In addition to having the opportunity to inspect material relating to tax exempt organizations or trusts, a person may request per 6104(a)(1)(A) and 26 CFR 301.6104(a)-1(h) a statement setting forth the following information:

1. The subsection and paragraph of IRC 501 (or the corresponding provision of any prior revenue law) under which an organization or trust has been determined to be exempt from taxation and

2. Whether the organization or trust is currently held to be exempt.

(2) The request for the statement of exempt status may be made orally or in writing. Oral requests are made to TE/GE CAS. See IRS.gov for TE/GE contact information: Tax Exempt and Government Entities: Resources for Small Entities and Self-Employed

(1) The information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed therewith, is required to be made available for inspection under the authority of IRC 6104(b).

(2) This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC 6033 and 6034.

(3) Prior to January 1, 1970, only information furnished on Part II of Schedule A, Form 990-H, filed pursuant to IRC 6033(b) by certain exempt organizations, and on Form 1041-A, filed pursuant to IRC 6034 by trusts claiming charitable, etc., deductions under IRC 642(c), was required to be made available for inspection under IRC 6104(b). This information is still available upon request to the extent that it has not been destroyed in accordance with the IRS's Records Retention Schedule.

(4) The amendments to IRC 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

(1) Per 6104(d)(3)(A) and 26 CFR 301.6104(b)-1(b), contributor names and addresses and some contribution amounts must be redacted from certain returns before the returns are open to inspection.

(2) In general, the names and addresses of contributors to an organization other than a private foundation shall not be available for inspection.

(3) The amounts of contributions and bequests to an organization shall be available for inspection unless the disclosure can reasonably be expected to identify any contributor.

(4) Except as provided in (5) below, amounts of contributions to a private foundation shall be available for inspection. Grant or grantor information listed on a return is not considered to be information regarding contributions and is open to inspection.

(5) The names, addresses, and amounts of contributions or bequests of persons who are not U.S. citizens to a foreign private foundation which from the date of its creation has received at least 85 percent of its support (other than gross investment income) from sources outside the U.S. (see IRC 4948(b)), shall not be made available for inspection.

(1) Certain exempt organization and trust returns that are required to be made available for inspection under IRC 6104(b) bear the social security numbers of individuals. The IRS generally does not request social security numbers of individuals on Form 990 series returns. There is no IRC 6103 or Privacy Act violation if the IRS discloses this information, that is often provided unwittingly by organizations that do not know it will be disclosed.

(2) The statutory requirements of IRC 6104(a) regarding the withholding of certain information from documents available under that section do not apply to information that must be disclosed under IRC 6104(b). The reverse situation would also be true.

(3) If an organization or trust files its return or other documents in accordance with IRC 6033 or IRC 6034 and specifically requests that certain data included therein not be opened for inspection, the IRS cannot comply with this demand in view of the disclosure requirements of IRC 6104(b). Therefore, any information submitted by the organization or trust that is required to be filed pursuant to IRC 6033 or IRC 6034 must be disclosed subject to the exceptions described in IRM 11.3.9.11.

(1) IRC 6104(d) and 26 CFR 301.6104(d)-1 require exempt organizations to make available for inspection a copy of their annual information returns on Form 990 or Form 990-EZ for years beginning after December 31, 1986.

(2) IRC 6104(d) requires exempt organizations to make available for inspection a copy of their unrelated business income tax returns, Form 990–T, filed after August 17, 2006.

(3) IRC 6104(d) also requires exempt organizations to make available for inspection a copy of their application for recognition of Federal tax exemption on Form 1023, Form 1024, or Form 1024-A.

(4) IRC 6104(d) requires the organization to make available for inspection a copy of any papers submitted in support of such application and any letter or other document issued by the IRS with respect to such application.

(5) If an organization files its application before July 15, 1987, it is required to make available a copy of its application only if it had a copy of the application on July 15, 1987.

(6) IRC 6104(d) requires tax-exempt organizations to provide copies of their returns and applications to persons who request them. The information still must be made available for inspection even if the organization makes the materials widely available. The requirement to provide copies does not apply if the organization makes these materials "widely available." The organizations may charge a reasonable fee for reproduction and mailing costs. These fees may not exceed those listed in the IRS Freedom of Information Act fee schedule. Fee schedule can be found on Freedom of Information Act (FOIA) Guidelines at IRS.gov.

(1) The general rule is that a document required to be made available for inspection under IRC 6104(a) or IRC 6104(b) must be sanitized of any coding information added to its face during processing.

(2) Additionally, internal processing forms that might reveal sensitive information and work papers prepared by IRS employees that are not available to the public under IRC 6104 should not be disclosed. (See IRM 3.20.12, Exempt Organizations Returns Processing, Imaging and Perfecting Exempt Organization Returns, and IRM 11.3.9.11.)

(3) Coding information that is added to the face of a document and that does not indicate specific facts with regard to the organization's or trust's liability or possible liability for any tax, interest or penalty (e.g., the date received or Document Locator Number) may be left on the document. If there is any doubt in this regard, the IRS employee should contact the Disclosure Help Desk found on IRS Source under Technical Tools before making the requested information available. See IRM 3.20.12.2.6, IRS Codes and Marks that can be Disclosed, for additional information.

(4) The following coding information that is written or stamped on the face of the information returns and required by IRC 6033 and 6034 must be deleted before making the documents available for inspection:

• Condition codes D, R, V, and X

• Daily delinquency penalty

• Payment received

• Delinquent return code

• Penalty and interest codes

• "Y" edit mark added during Document Preparation

• Audit stamp or mark that the return was "secured" by field personnel

(1) The Exempt Organizations Business Master File (EO/BMF) contains data concerning organizations and trusts that have filed for tax exemption.

(2) The elements contained on the BMF are found in IRM 25.7.1, Exempt Organizations Business Master File and Support Processing.

(3) Requests from the public, state and local governments, Congress, etc., for exempt organization information available on the EO/BMF should be processed in accordance with IRM 25.7.5, Exempt Organizations Extracts and On-Line Programs. Also, EO/BMF data is available via the following Statistics Of Income Division website on www.irs.gov at: Exempt Organizations Business Master File Extract (EO BMF). See Charities and Non-Profits: Exempt Organizations Business Master File Extract.

(1) With the exception of information available to the public under IRC 6104(a) and IRC 6104(b), the disclosure of information concerning exempt organizations and trusts may be governed by other provisions of the Code (e.g., IRC 6103) or other disclosure laws.

(2) If an exempt organization requests a copy of its own return under IRC 6103, then a Form 4506, Request for Copy of Tax Return, must be completed and the applicable fee must be pre-paid.

(3) The discussions in other sections of this IRM also apply to the treatment of exempt organization information when outside of the purview of IRC 6104(a) and IRC 6104(b). Consult the Table of Contents of the appropriate section of IRM 11.3, Disclosure of Official Information, for a description of the coverage of those sections.

(1) The table below provides the IRC subsection, description of organization, general nature of activities, application form number, and type/series of annual return to be filed.

(2)

(1) The table below provides forms available for inspection, their related guidance and information on how to request them.

(2) The table below lists forms that are not publicly available and available related guidance.

(3) The table below provides information on related resources.