Public inspection copy of Form 990

A copy of a charity’s annual tax return available for public inspection in compliance with federal law. All 501(c)(3) charities that file a tax return, both public charities and private foundations, must make their returns (and some other tax documents) available to any member of the public who requests them. Making the return “widely available” on the internet (through the agency’s own or a third-party website) may satisfy this requirement. Public charities are not required to disclose the names of contributors on the public inspection copy of the return. Private foundations are so required. See Form 990 and Form 990PF above.

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