This fact sheet describes the federal public disclosure requirements for 501(c) tax-exempt organizations. It is intended to help organizations understand their obligations when they receive requests for information. Aiming to answer frequently asked questions, this guide aims to provide clarity on the process.
Please note: The information provided in this guide is a summary of rules that apply to most situations and are not exhaustive for all situations. Please consult with legal counsel, tax advisors, or original sources to be fully informed of all the rules that may apply to your situation.