On April 8, 1999, the IRS issued T.D. 8818, amending the regulations implementing IRC section 6104 of the Code. The amendments generally require tax-exempt organizations (other than private foundations) to provide copies of certain tax documents to requesting individuals; these tax documents are usually to be provided immediately in the case of in-person requests and within 30 days in the case of written requests. The tax-exempt organization may charge a reasonable copying fee plus actual postage, if any. These new disclosure requirements are in addition to the requirement that tax-exempt organizations must make their tax-documents available for public inspection.

1. What organizations are "tax-exempt organizations" for the purposes of the new law?
2. What tax documents are affected by the new regulations?
3. What disclosure laws apply to private foundations?
4. What does the new law require the tax-exempt organization to do?
5. What does the IRS consider to be a reasonable charge for copying costs?
6. Are tax-exempt organizations required to disclose the names or addresses of its contributors?
7. Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of the annual returns to requesters?
8. Is there a convenient exception to the requirement to provide copies?
9. If an organization makes it documents "widely available" must it make the documents available for public inspection?
10. What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
11. What was the old law and to what extent does it still apply?
12. If a request for copies is not fulfilled, to whom may the requester complain?
13. How can one get a copy of an organization's exemption application or annual information return from the IRS?

What organizations are "tax-exempt organizations" for the purposes of the new law?

The new law affects organizations exempt from federal income tax under § 501(a) and described in § 501(c) (other than private foundations) and § 501(d). Examples of the type of tax-exempt organization to which the new law applies includes: public charities, schools, labor organizations, business leagues, fraternities, social clubs, veterans organizations, and voluntary employees' beneficiary associations. See Types of Organizations for more information about these organizations.

This new law does not apply to private foundations nor to certain split-interest trusts. Additionally, the law does not affect those organizations that are exempt under other provisions of the Code, for example: § 521, farmers' cooperatives; § 528, homeowners' associations and § 529, qualified state tuition programs.