In keeping with IRS regulations for tax-exempt charitable organizations, we are pleased to provide our financial documents for your review. Please note that donor information is not open to public inspection and has been excluded from these copies.
COPY OF FORM 990
(TO BE USED, OR COPIED, FOR)
**PUBLIC INSPECTION ONLY**
Under Internal Revenue Regulations, tax-exempt charitable organizations generally must provide requesters with COPIES of:
- Its approved exemption applications, all required attachments and any related correspondence with the IRS, and
- Its three most recent annual information returns (Form 990), including all schedules and attachments (but not the names and addresses of contributors).
In-person requests: A member of the public may request to inspect the documents at any principal office of the organization. The entity must provide the information requested that same day. However, if the request places an “unreasonable burden” on the organization, the staff must provide copies of the requested information no later than the next business day after the unusual circumstances cease to exist (limited to a maximum of five business days after the request).
Written requests: Written requests made by fax, mail, email, or overnight service, which include the requester’s address, must be honored within 30 days of receipt.
Website alternative: Instead of providing copies, an organization may make the documents available on either its own or another
organization's website. If it uses this option, it has to: (1) provide an exact replica of the document as was filed with the IRS; (2) advise requesters how to access the forms on the web; (3) the site should charge no access fee and require no special software or hardware to download. Organizations that post this information on the Internet still must honor in-person requests to view the applicable documents.
Permissible charges: Tax-exempt organizations may charge a reasonable copying fee, up to $1 for the first page and 15 cents for each additional page, plus actual postage costs.
Penalties: An organization that fails to comply with the new disclosure requirements may be subject to the following penalties:
- Annual Information Return – Form 990 - $20 per day for as long as the failure continues, up to a maximum of $10,000 for each failure to provide an annual return.
- Exemption Application - $20 per day with no maximum.
- An organization that willfully fails to comply with these public inspection rules can be subject to an additional $5,000 penalty.
Private foundation exempt: The new disclosure rules don't yet apply to private foundations. They must still make a copy of their annual return available for public inspection at their principal office for a period of 180 days after publishing a notice of availability.
Donor Information: Please note that donor information is not open to public inspection and has been excluded from this copy.