Nonprofit Tax Returns Are Public Record: Where to Find Form 990s

The quickest way to find a nonprofit’s tax return is to search one of the free online databases that host digitized Form 990 filings: ProPublica’s Nonprofit Explorer, Candid (formerly GuideStar), or the IRS Tax Exempt Organization Search. Federal law makes these returns public, so you don’t need permission, a reason, or an account to read them.¹

Free Databases That Host Form 990 Filings

Three tools cover the vast majority of research needs, and all three are free.

ProPublica Nonprofit Explorer

ProPublica’s Nonprofit Explorer hosts millions of digitized Form 990 filings and lets you search by organization name, location, or type. Beyond the raw filings, it flags organizations whose auditors have identified serious financial problems and highlights cases where the organization reported a significant diversion of assets. For due diligence on a charity, this is often the most practical starting point.

Candid (Formerly GuideStar)

Candid combines GuideStar’s data with additional research tools. A free registration gives you access to up to three years of Form 990 filings, revenue and expense breakdowns, and leadership information including the CEO, board chair, and full board. Paid tiers unlock deeper analytics, but the free level covers what most donors and journalists need.

IRS Tax Exempt Organization Search

The IRS runs its own lookup tool called Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. Search by organization name or Employer Identification Number to pull up copies of Forms 990, 990-EZ, 990-PF, and 990-T, along with determination letters and e-Postcard filings.² It’s the official source. Third-party tools are usually easier to navigate and offer better filters, but TEOS is authoritative when you want to confirm what the IRS actually has on file.

What You’ll See in a 990

The Form 990 series is where the useful financial detail lives. Larger nonprofits file the full Form 990, mid-sized groups file Form 990-EZ, and private foundations file Form 990-PF.³ These returns show how much the organization spent on programs versus overhead, what its top executives earned (including bonuses and benefits), its largest revenue sources, and its total assets and liabilities.

For 501(c)(3) organizations, the Form 990-T is also public. That return reports income from business activities unrelated to the organization’s exempt purpose, and disclosure applies to any 990-T filed after August 17, 2006.⁴

Donor Names Are Usually Redacted

One thing you generally won’t find is a list of who gave money. For nonprofits that are not private foundations or political organizations, federal law prohibits disclosing the names and addresses of contributors.¹ Schedule B (the schedule listing major donors) is stripped of identifying information before the public sees it. Contribution amounts usually remain visible unless the amount itself would identify the donor.⁵

Private foundations and Section 527 political organizations are the exception. Their Schedule B is fully public, names and addresses included.⁶ If you’re tracing who funds a foundation or a political group, that information is available.

When You Won’t Find a Detailed Return

Some nonprofits don’t file a full 990, which means the online databases will show little or nothing for them.

Churches, conventions of churches, and their affiliated organizations are completely exempt from filing annual information returns.⁷ The exemption reaches church-run schools below the college level, integrated auxiliaries, and religious mission societies focused primarily on foreign countries. Financial details for these entities generally don’t exist in the federal public record.

Small organizations with annual gross receipts of $50,000 or less can file Form 990-N, the e-Postcard, instead of a full return.⁸ The e-Postcard confirms only eight items: name, EIN, address, principal officer, website, tax year, a statement that gross receipts are $50,000 or less, and whether the organization is terminating. No financials, no program descriptions, no salaries. If you pull up an e-Postcard when you expected a full return, the organization is simply too small to trigger detailed reporting.

Asking the Nonprofit Directly

If the databases come up short, you can go to the organization itself. Federal law gives you the right to inspect and copy the three most recent annual returns at the nonprofit’s main office during regular business hours, and at any regional office with three or more employees.³ The three-year window runs from the filing deadline (including extensions) or the actual filing date, whichever is later.⁹

Walk in during business hours and the documents must be produced immediately. Write a request by mail and the organization has 30 days to respond.¹ The organization can charge a copying fee capped at $0.20 per page, plus actual postage for anything mailed.¹⁰ A full 990 with schedules should run a few dollars at most.

Getting Copies from the IRS

When neither the databases nor the organization produces what you need, the IRS will. File Form 4506-A, the current form for requesting exempt or political organization returns.¹¹ You’ll need the organization’s name, its EIN, and the specific tax years you want. Mail or fax the completed form to the IRS RAIVS Unit in Ogden, Utah.¹² The IRS instructions suggest checking TEOS first, because anything already digitized will reach you faster there.

The EIN is a nine-digit number the IRS assigns to every tax-exempt organization, functioning like a Social Security number for the entity.¹³ You can usually find it on the organization’s website, in state charity registration databases, or through TEOS itself.

If the Organization Refuses

Most nonprofits comply. The ones that don’t face real penalties: $20 for each day the violation continues, up to $10,000 per return.¹⁴ Those amounts are subject to inflation adjustments for returns filed in calendar years after 2014, so the actual figure may be higher. A willful failure adds a separate $5,000 penalty against the person responsible.¹⁵

To report a nonprofit that refuses or ignores a request, file IRS Form 13909, the Tax-Exempt Organization Complaint form. Include the organization’s name, address, and EIN if you have it, plus the details of what happened: when you asked, how you asked, and what response you received. Mail the form and any supporting documentation to IRS TEGE Classification in Dallas, Texas, or email it to eoclass@irs.gov.¹⁶ You can submit it anonymously if you’re concerned about retaliation.

1
Office of the Law Revision Counsel. 26 U.S. Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
2
Internal Revenue Service. Tax Exempt Organization Search
3
Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Documents Subject to Public Disclosure
4
Internal Revenue Service. Public Inspection and Disclosure of Form 990-T
5
Internal Revenue Service. Instructions for Schedule B (Form 990) (12/2024)
6
Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Requirements for Private Foundations
7
Internal Revenue Service. Annual Exempt Organization Return: Who Must File
8
Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
9
Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns: Copies of Exempt Organizations Tax Documents
10
Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Costs for Providing Copies of Documents
11
Internal Revenue Service. About Form 4506-A, Request for Copy of Exempt or Political Organization’s Return
12
Internal Revenue Service. Instructions for Form 4506-A (Rev. 11-2021)
13
Internal Revenue Service. Employer Identification Number
14
Office of the Law Revision Counsel. 26 U.S. Code 6652 – Failure to File Certain Information Returns, Registration Statements, Etc.
15
Office of the Law Revision Counsel. 26 USC 6685 – Assessable Penalty With Respect to Public Inspection Requirements
16
Internal Revenue Service. Tax-Exempt Organization Complaint (Referral) Form 13909