This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Public Inspection Requirements of Section 501(c)(3) Organizations
Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000
or more must make its
annual exempt organization business income tax return (including amended returns) available for public inspection. A section
501(c)(3) organization
filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T
available for public
inspection. For more information, see the 2006 Instructions for Form 990-T.
Political organizations only requesting a credit for federal telephone excise taxes paid should file Form 990-T instead of
Form 1120-POL. For more
information, see the Instructions for Form 990-T.
