Form 990

This copy of Form 990/990-T is for public disclosure purposes

To assist you in complying with Internal Revenue Service compliance guidelines, the attached copy of the Form 990 has been prepared for public disclosure purposes. In addition, summarized below are the key aspects of these disclosure requirements.

What information must you provide?

  • Form 990 and schedules and attachments, unless specifically excluded by IRS.
  • Form 990-T if one is files by a 501(c)(3) organization.
  • Requests for limited portions of the form (such as a request for just a list of officers and directors) must also be honored.

What information may you exclude?

  • Information about: Name and address of any contributor to the organization. Schedules, attachments, and supporting documents filed with Form 990T that do not relate to the imposition of unrelated business income tax are not required to be made available for public inspection. We have removed the information which we believe meets the IRS guidelines. Please verify that you are satisfied with release of the remaining information.

Where and when must the information be provided?

  • An organization must provide copeis of required documents in response to a request made in person at its principal, regional and district offices during regular business hours. An organization must provide such copies to a requester on the day the request is made, except for unusual circumstances, in which case, the organization must provide the copies no later than the next business day following the day that the unusual circumstances cease to exist, or the 5th business day after the date of the request, whichever occurs first.
  • An organization must honor a written request for a copy of documents (or the requested part) if the request (1) is addressed to, and delivered by mail, facsimile, or a private delivery service; and (2) sets forth the address to which the copy of the documents should be sent.

Reasonable fees for providing copies

  • An organization may charge a reasonable fee for providing copies. Before the organization provides the documents, it may require that the individual requesting copies of the documents pay the fee. If the organization has provided an individual making a request with notice of the fee, and the individual does not pay the fee within 30 days, or if the individual pays the fee by check and the check does not clear upon deposit, the organization may disregard the request.
  • Where an organization does not require prepayment and a requester does not enclose payment with a request, an organization must receive consent from a requester before providing copies for which the fee charged for copying and postage exceeds $20.

Alternative method of compliance

  • Disclosure requirements may be met by posting this information on the World Wide Web as part of a database or on your organization's web page. Organizations electing this method need only inform persons requesting this information as to its location (no public access or providing copies is necessary).

This information is intended for general use. Please contact our office for any specific questions you may have.

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