Nick, I trust you know this, but just in case, every 501(c) 3 tax exempt (ie., preferential treatment) is required to have available for public inspection during normal business hours copies of its three most recent Form 990 annual reports to the IRS. Amongst other docs. IRC sec 6104. From grok: Yes, under U.S. federal tax law (primarily IRC Section 6104), 501(c)(3) tax-exempt organizations must make their annual information returns (typically Form 990, 990-EZ, or 990-PF) available for public inspection. Key Requirements • What must be disclosed: The three most recent annual returns (including all schedules and attachments, except that non-private foundations generally do not need to disclose contributor names and addresses on Schedule B). • Also required: The organization’s exemption application (e.g., Form 1023) and related IRS correspondence/determination letter (available indefinitely). • Form 990-T: Section 501(c)(3) organizations must also make public any Form 990-T (unrelated business income tax return) filed after August 17, 2006. • Time period: Returns must be available for public inspection for three years beginning on the due date (including extensions) or the actual filing date, whichever is later. How Disclosure Works • In-person inspection: Available during regular business hours at the organization’s principal office and any regional/district offices with 3+ employees. No appointment needed in most cases. • Copies upon request: The organization must provide copies (can charge reasonable copying and postage fees). Requests can be in person, by mail, or (in some cases) email/fax. • Website option: Posting the documents on the organization’s own website (or another accessible site) can satisfy much of the requirement, but in-person inspection must still be allowed if requested. • IRS also provides access: The IRS makes most filed 990s publicly available via its Tax Exempt Organization Search tool, ProPublica Nonprofit Explorer, GuideStar/Candid, etc. Penalties for Non-Compliance Failure to comply can result in penalties (e.g., $20 per day per failure, up to certain limits, plus potential loss of tax-exempt status in extreme cases). Exceptions/Notes: • Very small organizations filing only Form 990-N (e-Postcard) have limited disclosure obligations. • Churches and certain religious organizations are often exempt from filing Form 990 altogether. • Private foundations have slightly different rules (e.g., full Form 990-PF disclosure). For official guidance, see the IRS pages on public disclosure of exempt organization returns. Consult a tax advisor or attorney for your specific situation, as rules can have nuances based on organization type and size.