Sec. 301.6104(d)-2 Making applications and returns widely available.
(a) In general.
A tax-exempt organization is not required to comply with a request for a copy of its application for tax exemption or an annual information return pursuant to section 301.6104(d)-1(a) if the organization has made the requested document widely available in accordance with paragraph (b) of this section. An organization that makes its application for tax exemption and/or annual information return widely available must nevertheless make the document available for public inspection as required under section 301.6104(d)-1(a), as applicable.
(b) Widely available
(1) In general.
A tax-exempt organization makes its application for tax exemption and/or an annual information return widely available if the organization complies with the requirements specified in paragraph (b)(2) of this section, and if the organization satisfies the requirements of paragraph (d) of this section.
(2) Internet posting
(i) In general.
A tax-exempt organization can make its application for tax exemption and/or an annual information return widely available by posting the document on a World Wide Web page that the tax-exempt organization establishes and maintains or by having the document posted, as part of a database of similar documents of other tax-exempt organizations, on a World Wide Web page established and maintained by another entity. The document will be considered widely available only if --
(A) the World Wide Web page through which it is available clearly informs readers that the document is available and provides instructions for downloading it;
(B) the document is posted in a format that, when accessed, downloaded, viewed and printed in hard copy, exactly reproduces the image of the application for tax exemption or annual information return as it was originally filed with the Internal Revenue Service, except for any information permitted by statute to be withheld from public disclosure. (See section 6104(d)(3) and section 301.6104(d)-3(b)(3) and (4)); and
(C) any individual with access to the Internet can access, download, view and print the document without special computer hardware or software required for that format (other than software that is readily available to members of the public without payment of any fee) and without payment of a fee to the tax-exempt organization or to another entity maintaining the World Wide Web page.
(ii) Transition rule.
A tax-exempt organization that posted its application for tax exemption or its annual information returns on a World Wide Web page on or before April 9, 1999, in a manner consistent with regulation project REG-246250-96 (1997 C.B. 627) (see section 601.601(d)(2) of this chapter) will be treated as satisfying the requirements of paragraphs (b)(2)(i)(B) and (C) of this section until June 8, 2000, provided that an individual can access, download, view and print the document without payment of a fee to the tax- exempt organization or to another entity maintaining the World Wide Web page.
(iii) Reliability and accuracy.
In order for the document to be widely available through an Internet posting, the entity maintaining the World Wide Web page must have procedures for ensuring the reliability and accuracy of the document that it posts on the page and must take reasonable precautions to prevent alteration, destruction or accidental loss of the document when posted on its page. In the event that a posted document is altered, destroyed or lost, the entity must correct or replace the document.
(c) Discretion to prescribe other methods for making documents widely available.
The Commissioner, from time to time, may prescribe additional methods, other than an Internet posting meeting the requirements of paragraph (b)(2) of this section, that a tax-exempt organization may use to make its documents widely available.
(d) Notice requirement.
If a tax-exempt organization has made its application for tax exemption and/or an annual information return widely available it must notify any individual requesting a copy where the documents are available (including the address on the World Wide Web, if applicable). If the request is made in person, the organization shall provide such notice to the individual immediately. If the request is made in writing, the notice shall be provided within 7 days of receiving the request.
(e) Effective date
For a tax-exempt organization, other than a private foundation, this section is applicable June 8, 1999. For a private foundation, this section is applicable beginning March 13, 2000.
[T.D. 8818, 64 FR 17279-17291, Apr. 9, 1999. Redesignated by T.D. 8861, 65 FR 2030-2034, Jan. 13, 2000.]
