Publicity of information required from certain exempt organizations and certain trusts

If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section 501(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization.

( Aug. 16, 1954, ch. 736 , 68A Stat. 755 ; Pub. L. 85–866, title I, § 75(a) , Sept. 2, 1958 , 72 Stat. 1660 ; Pub. L. 91–172, title I, § 101(e)(1) –(3), (j)(36), Dec. 30, 1969 , 83 Stat. 523 , 530; Pub. L. 93–406, title II, § 1022(g)(1) –(3), Sept. 2, 1974 , 88 Stat. 940 , 941; Pub. L. 94–455, title XII, § 1201(d)(1) , title XIII, § 1307(d)(2)(B), title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1667 , 1727, 1834; Pub. L. 95–227, § 4(e) , Feb. 10, 1978 , 92 Stat. 23 ; Pub. L. 95–488, § 1(d) , Oct. 20, 1978 , 92 Stat. 1638 ; Pub. L. 95–600, title VII, § 703(m) , Nov. 6, 1978 , 92 Stat. 2943 ; Pub. L. 96–603, § 1(b) , (d)(3), Dec. 28, 1980 , 94 Stat. 3503 , 3504; Pub. L. 98–369, div. A, title III, § 306(b) , title IV, § 491(d)(49), July 18, 1984 , 98 Stat. 784 , 852; Pub. L. 100–203, title X, § 10702(a) , Dec. 22, 1987 , 101 Stat. 1330–459 ; Pub. L. 104–168, title XIII, § 1313(a) , July 30, 1996 , 110 Stat. 1479 ; Pub. L. 105–206, title VI, § 6019(a) , (b), July 22, 1998 , 112 Stat. 823 ; Pub. L. 105–277, div. J, title I, § 1004(b)(1) , Oct. 21, 1998 , 112 Stat. 2681–888 ; Pub. L. 106–230 , §§ 1(b), 2(b), 3(b), July 1, 2000 , 114 Stat. 478 , 481, 482; Pub. L. 106–554, § 1(a)(7) [title III, § 312(a)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–640; Pub. L. 107–276, § 3(b) , Nov. 2, 2002 , 116 Stat. 1931 ; Pub. L. 109–280, title XII , §§ 1201(b)(3), 1224(a), (b)(4), 1225(a), Aug. 17, 2006 , 120 Stat. 1066 , 1091, 1093; Pub. L. 110–172, § 3(g) , Dec. 29, 2007 , 121 Stat. 2475 ; Pub. L. 113–295, div. A, title II, § 220(v) , Dec. 19, 2014 , 128 Stat. 4036 ; Pub. L. 116–25, title III, § 3101(c) , July 1, 2019 , 133 Stat. 1015 .)