IRS Required Posting of 990-EZ Forms
2007 990EZ
2007 Reports
A tax-exempt organization can make its application for tax exemption and/or an annual information return widely available by posting the document on a World Wide Web page that the tax-exempt organization establishes and maintains.
- a. The World Wide Web page through which it is available and provides instructions for downloading it;
- b. The document is posted in a format that, when accessed, downloaded, viewed and printed in hard copy, exactly reproduces the image of the application for tax exemption or annual information return as it was originally filed with the IRS, except for any information permitted by statute to be withheld from public disclosure; and
- c. Any individual with access to the internet can access, download, view and print the document without special computer hardware of software required for that format (other than software that is readily available to members of the public without payment of any fee) and without payment of a fee to the tax-exempt organization or to another entity maintaining the World Wide Web page.
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