Public Disclosure Rules for Form 990

Treasury regulations now require tax-exempt organizations to make a copy of our Form 990 for the last three years available for public inspection, and to provide copies of such forms to individuals or organizations that request copies.

Following is a summary of the public disclosure rules. Please note that the public disclosure copy of our Form 990 may omit names and addresses of contributors. In addition, we do not have to disclose or provide copies of Form 990-T.

Public Inspection

Tax-exempt organizations must make Form 990 available for public inspection, and provide copies upon request, at its principal office and at certain regional or district offices during normal business hours for three years from the due date of the return.

The following rules apply:

  • Anyone requesting a copy in person must be provided a copy on the day of the request. If the request places an unusual burden on the organization (such as a request made just before the close of the normal business day), the copy must be provided on the next business day.
  • Any request submitted in writing (via mail, etc.) must be honored within 30 days of receipt of the request or prepayment of copying charges (if prepayment is required).


No fees may be charged for Public inspection of documents. However, you may be charged a fee (based upon published Kansas Department of Labor rates) for providing copies. You may require that the fee be paid in advance.


There are substantial penalties that may apply for failure to comply with either the inspection rules or the requirement to provide copies on request. However, there are rules designed to protect tax-exempt organizations from harassment campaigns.