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Exempt Organizations Public Disclosure

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  • Exempt Organizations Public Disclosure

    Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of annual returns to requesters?

  • #2
    Re: Exempt Organizations Public Disclosure

    I wish to inform you that in case of organizations before July 15, 1987 if an exemption application of an organization was filed which was not having the exemption application on July 15, 1987, it is not required to make available a copy of the exemption application. Further, the requirement of providing a copy of annual information return is separate from the requirement of having exemption application. However, tax-exempt organizations are made to provide copies of annual information returns although they need not be required to provide copies of the exemption application.

    AFF

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