Yes, Form 990 filings are public records. Federal law requires every tax-exempt organization to hand over its recent annual returns to anyone who asks, and the IRS publishes the same filings for free through its own search tool.1Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required from Certain Exempt Organizations and Certain Trusts Because these organizations don’t pay federal income tax, the trade-off is public accountability for how they operate and spend their money.
How to Find a Nonprofit’s 990
The fastest route is the IRS Tax Exempt Organization Search (TEOS). Look up any tax-exempt organization by name or EIN and download its filed Form 990, 990-EZ, 990-PF, or 990-T directly. TEOS also carries determination letters and the list of organizations whose exempt status has been revoked, plus bulk data downloads if you’re researching many groups at once.2Internal Revenue Service. Search for Tax Exempt Organizations
Third-party databases wrap the same filings in a friendlier interface. Candid (formerly GuideStar) and ProPublica’s Nonprofit Explorer both aggregate 990s, and they usually make it easier to compare organizations or scan multiple years side by side.
You can also go directly to the organization. If you show up at its principal office during business hours and ask, it must provide copies of its returns immediately. A written request by mail, email, or fax has to be fulfilled within 30 days. The organization can charge up to $0.20 per page plus actual postage, and nothing more.3Internal Revenue Service. Costs for Providing Copies of Documents The disclosure obligation covers each annual return for three years from its filing deadline, including extensions, so at any given time roughly three years of filings should be on hand.1Office of the Law Revision Counsel. 26 USC 6104 – Publicity of Information Required from Certain Exempt Organizations and Certain Trusts
One thing to know: if the organization posts its returns online in a free, downloadable, printable format (its own website or through a database like Candid), it doesn’t have to fulfill individual copy requests at all. It only has to tell you where to find them.4Internal Revenue Service. Exemption Where Organization Makes Documents Widely Available5eCFR. 26 CFR 301.6104(d)-2 – Making Applications and Returns Widely Available That’s why so many nonprofits will simply point you to their Candid or GuideStar profile.
If a return isn’t turning up through any of these channels, you can request it from the IRS directly by filing Form 4506-A or calling TE/GE Customer Account Services at 877-829-5500.
What You Can See on a Public 990
A filed 990 is fairly detailed. It carries the organization’s mission statement, a description of its programs, total revenue, a breakdown of expenses split among program services, management, and fundraising, and a balance sheet listing assets and liabilities.
Compensation lives in Part VII. Every current officer, director, and trustee is listed regardless of whether they’re paid. The organization must also report up to 20 key employees whose reportable compensation tops $150,000, plus its five highest-paid employees earning at least $100,000 who aren’t already listed elsewhere.6Internal Revenue Service. Form 990 Part VII and Schedule J Reporting Executive Compensation – Individuals Included Independent contractors paid more than $100,000 show up too. If you’re trying to gauge whether an executive salary is reasonable for the size of the operation, this is the section you want.
Governance disclosures round it out: whether the board reviews the 990 before filing, whether there’s a conflict-of-interest policy, whistleblower protections, and document retention practices. Useful for understanding not just where the money goes, but how the place is run.
What’s Redacted Before the Public Sees It
Donor identities are the main thing that gets stripped. Schedule B lists contributors who gave $5,000 or more during the year. That version goes to the IRS, but for most organizations the names and addresses are removed before the return becomes public.7Internal Revenue Service. Instructions for Schedule B (Form 990) – Rev. December 2024 Contribution amounts and descriptions of non-cash gifts stay visible; only the identifying information is pulled.
Two categories of filer can’t shield donors this way. Private foundations disclose their full Schedule B, contributor names included, as part of the public record.8Internal Revenue Service. Requirements for Private Foundations Section 527 political organizations are in the same position — their contributor information on Schedule B and on Form 8872 is publicly available.9Internal Revenue Service. Contributors Identities Not Subject to Disclosure
When There’s No 990 to Find
Some organizations don’t file at all. Churches, certain church-affiliated organizations, and government entities are not required to file annual returns.10Internal Revenue Service. Filing Requirements for Churches and Religious Organizations If you can’t locate a 990 for a local church or a federal agency, that’s why — it was never required.
Separately, if an organization misses three consecutive years of filings, it automatically loses its tax-exempt status. Revocation takes effect on the filing deadline of the third missed return, and the IRS publishes the full list of revoked organizations.11Internal Revenue Service. Automatic Revocation of Exemption Smaller groups get caught this way more often than you’d think, particularly those that treated the e-Postcard as optional.12Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
If a Nonprofit Refuses to Give You Its 990
Refusing a valid disclosure request carries real financial consequences. Under Section 6652(c)(1)(C), an organization that fails to make its annual return available for public inspection owes $20 for each day the failure continues, up to $10,000 per return. A separate $20 daily penalty applies to failures involving exemption application materials, with no stated cap.13Office of the Law Revision Counsel. 26 USC 6652 – Failure to File Certain Information Returns, Registration Statements, Etc.
Willful refusal costs more. Section 6685 adds a flat $5,000 penalty per return or application on top of the daily amount.14Office of the Law Revision Counsel. 26 USC 6685 – Assessable Penalty with Respect to Public Inspection Requirements So a disorganized nonprofit that eventually complies is on one track; one that deliberately stonewalls faces a steeper one. If an organization won’t give you a return it’s required to disclose, going through TEOS or Form 4506-A gets you the document, and a complaint to the IRS puts the penalty question on the agency’s desk.