Public Disclosures

The redesigned Form 990 asks a number of new questions about policies and procedures. In Section C of Part VI Governance, Management and Disclosure, the IRS asks each exempt organization if Forms 1023/1024 and 990, and 990-T are available for public inspection.

How does an organization make this information available to the public? Does your organization post these documents on:
1. its own website
2. another’s website or
3. is it available upon request.

This requirement is not at the discretion of the board or organization, but it is technically the law, under Section 6104.

Has your organization complied?