Public Disclosure Requirements for Nonprofits
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The IRS requires tax-exempt nonprofits to provide copies, upon request, of their three most recently filed annual information returns (IRS Form 990) and their application for tax-exemption. To demonstrate a commitment to transparency and to make it easier for those seeking financial information to view these documents, many charitable nonprofits post these documents on their websites. State laws may also address accountability and transparency practices.
Related Insights & Analysis
Cultivating a culture of accountability and transparency at your nonprofit.
IRS Resources
- IRS public disclosure requirement explained.
- Public disclosure of the Form 990-T (IRS)
- Use an on-line tutorial from the IRS to teach your board or staff about the IRS public disclosure regulations
Additional Resources
- Basics of nonprofit transparency and accountability (Minnesota Council of Nonprofits)
- Sample policy (Montana Nonprofit Association)
- What's public, what's private? (Infographic - BoardSource)
