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[1] So in original. Three pars. (6) have been enacted.
§ 6104. Publicity of information required from certain exempt organizations and certain trusts
(a)
Inspection of applications for tax exemption or notice of status
(1)
Public inspection
(A)
Organizations described in section
501 or
527
If an organization described in section
501
(c) or (d) is exempt from taxation under section
501
(a) for any taxable year or a political organization is exempt from taxation under section
527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section
501
(a) or notice of status filed by the organization under section
527
(i), together with any paper submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section
501
(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section
501 which it has been determined describes such organization.
(B)
Pension, etc., plans
The following shall be open to public inspection at such times and in such places as the Secretary may prescribe:
(i)
any application filed with respect to the qualification of a pension, profit-sharing, or stock bonus plan under section
401
(a) or
403
(a), an individual retirement account described in section
408
(a), or an individual retirement annuity described in section
408
(b),
(ii)
any application filed with respect to the exemption from tax under section 501(a) of an organization forming part of a plan or account referred to in clause (i),
(iv)
any letter or other document issued by the Internal Revenue Service and dealing with the qualification referred to in clause (i) or the exemption from tax referred to in clause (ii).
Except in the case of a plan participant, this subparagraph shall not apply to any plan referred to in clause (i) having not more than 25 participants.
(C)
Certain names and compensation not to be opened to public inspection
In the case of any application, document, or other papers, referred to in subparagraph (B), information from which the compensation (including deferred compensation) of any individual may be ascertained shall not be open to public inspection under subparagraph (B).
(D)
Withholding of certain other information
Upon request of the organization submitting any supporting papers described in subparagraph (A) or (B), the Secretary shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) or (B) the public disclosure of which he determines would adversely affect the national defense.
(2)
Inspection by committees of Congress
(A)
the application for exemption of any organization described in section
501
(c) or (d) which is exempt from taxation under section
501
(a) for any taxable year or notice of status of any political organization which is exempt from taxation under section
527 for any taxable year, and any application referred to in subparagraph (B) of subsection (a)(1) of this section, and
(B)
any other papers which are in the possession of the Secretary and which relate to such application,
as if such papers constituted returns.
(b)
Inspection of annual information returns
The information required to be furnished by sections
6033,
6034, and
6058, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary may prescribe. Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section
509
(a) or a political organization exempt from taxation under section
527) which is required to furnish such information. In the case of an organization described in section
501
(d), this subsection shall not apply to copies referred to in section
6031
(b) with respect to such organization.
(c)
Publication to State officials
(1)
General rule
In case of any organization which is described in section
501
(c)(3) and exempt from taxation under section
501
(a), or has applied under section
508
(a) for recognition as an organization described in section
501
(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall—
(A)
notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption,
(d)
Public inspection of certain annual returns, reports, applications for exemption, and notices of status
(1)
In general
In the case of an organization described in subsection (c) or (d) of section
501 and exempt from taxation under section
501
(a) or an organization exempt from taxation under section
527
(a)—
(A)
a copy of—
(i)
the annual return filed under section
6033 (relating to returns by exempt organizations) by such organization,
(ii)
if the organization filed an application for recognition of exemption under section
501 or notice of status under section
527
(i), the exempt status application materials or any notice materials of such organization, and
(iii)
the reports filed under section
527
(j) (relating to required disclosure of expenditures and contributions) by such organization,
shall be made available by such organization for inspection during regular business hours by any individual at the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and
(B)
upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return, reports, and exempt status application materials or such notice materials shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs.
The request described in subparagraph (B) must be made in person or in writing. If such request is made in person, such copy shall be provided immediately and, if made in writing, shall be provided within 30 days.
(2)
3-year limitation on inspection of returns
Paragraph (1) shall apply to an annual return filed under section
6033 only during the 3-year period beginning on the last day prescribed for filing such return (determined with regard to any extension of time for filing).
(3)
Exceptions from disclosure requirement
(A)
Nondisclosure of contributors, etc.
In the case of an organization which is not a private foundation (within the meaning of section
509
(a)) or a political organization exempt from taxation under section
527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. In the case of an organization described in section
501
(d), paragraph (1) shall not require the disclosure of the copies referred to in section
6031
(b) with respect to such organization.
(4)
Limitation on providing copies
Paragraph (1)(B) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.
(5)
Exempt status application materials
For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section
501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.
[1] So in original. Three pars. (6) have been enacted.
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