Karl's Kids Program, Inc.

IRS requires that a copy of the completed 501(c)(3) application (Form 1023) and a copy of all original documents submitted to the IRS be made available on request to any interested party. Posting on an Internet Website satisfies this requirement.
~ Form 1023
~ Original Articles of Incorporation
~ Original By-Laws

IRS requires that a copy of the current Articles of Incorporation and a copy of the current By-Laws be made available on request to any interested party. Posting on an Internet Website satisfies this requirement.

IRS requires that a a copy of tax forms for 3 previous years be made available for viewing on request of any interested party. Form 990-N is submitted online and may be viewed through the IRS Website.
... Form 990-N (e-Postcard) Search go to http://www.irs.gov/app/ePostcard/

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From the IRS Website:
www.irs.gov

Exempt Organizations - Public Disclosure Requirements in General

In general, what public disclosure requirements apply to tax-exempt organizations?

In general, exempt organizations must make available for public inspection certain annual returns and applications for exemption, and must provide copies of such returns and applications to individuals who request them. Copies usually must 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.

Page Last Reviewed or Updated: January 07, 2009

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Exempt Organizations - Documents Subject to Public Disclosure

What tax documents must an exempt organization make available for public inspection and copying?

An exempt organization must make available for public inspection its exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under § 501(c)(3)), Form 1024 (for organizations recognized as exempt under most other paragraphs of § 501(c)), or the letter submitted under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the IRS concerning the application. A political organization exempt from taxation under § 527(a) must make available for public inspection and copying its notice of status, Form 8871.

In addition, an exempt organization must make available for public inspection and copying its annual return. Such returns include Form 990 , Return of Organization Exempt From Income Tax, Form 990-EZ , Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation, Form 990-BL , Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and the Form 1065 , U.S. Partnership Return of Income.

An organization exempt under § 501(c)(3) must make available for public inspection and copying any Form 990-T, Exempt Organization Business Income Tax Return, filed after August 17, 2006. Returns must be available for a three-year period beginning with the due date of the return (including any extension of time for filing). For this purpose, the return includes any schedules, attachments, or supporting documents that relate to the imposition of tax on the unrelated business income of the charity. See Public Inspection and Disclosure of Form 990-T for more information.

An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL. With the exception of private foundations, an exempt organization is not required to disclose the name and address of any contributor to the organization.

A political organization exempt from taxation under § 527(a) must make available for inspection and copying its report of contributions and expenditures on Form 8872, Political Organization Report of Contributions and Expenditures. However, such organization is not required to make available its return on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

Page Last Reviewed or Updated: July 24, 2009

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Exempt Organizations Public Disclosure - Making Available for Public Inspections Documents that Are "Widely Available"

If an organization makes it documents widely available, must it make the documents available for public inspection?

Yes. Making documents widely available satisfies the requirement to provide copies of the documents. This requirement is separate from the requirement to make the documents available for public inspection. There is no exception (similar to the widely available exception) from the requirement to make documents available for public inspection.

Page Last Reviewed or Updated: January 06, 2009