26 U.S.C. § 6104
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.
In the case of any application, document, or other papers, referred to in subparagraph (B), information from which the compensation (including deferred compensation) of any individual may be ascertained shall not be open to public inspection under subparagraph (B).
Upon request of the organization submitting any supporting papers described in subparagraph (A) or (B), the Secretary shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) or (B) the public disclosure of which he determines would adversely affect the national defense.
The Secretary shall make available the information required under subparagraph (A) not later than 5 business days after the Secretary receives a notice from a political organization under section 527(i).
The information required to be furnished by sections 6033, 6034, and 6058, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary may prescribe. Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a) or a political organization exempt from taxation under section 527) which is required to furnish such information. In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization. In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c). Any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) shall be treated for purposes of this subsection in the same manner as if furnished under section 6033. Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.
Returns and return information of organizations with respect to which information is disclosed under subparagraph (A) may be made available for inspection by or disclosed to an appropriate State officer.
The Secretary may make available for inspection or disclose returns and return information of an organization to which paragraph (1) applies to an appropriate State officer of any State if the Secretary determines that such returns or return information may constitute evidence of noncompliance under the laws within the jurisdiction of the appropriate State officer.
Upon written request by an appropriate State officer, the Secretary may make available for inspection or disclosure returns and return information of any organization described in section 501(c) (other than organizations described in paragraph (1) or (3) thereof) for the purpose of, and only to the extent necessary in, the administration of State laws regulating the solicitation or administration of the charitable funds or charitable assets of such organizations. Such information may only be inspected by or disclosed to a person other than the appropriate State officer if such person is an officer or employee of the State and is designated by the appropriate State officer to receive the returns or return information under this paragraph on behalf of the appropriate State officer.
Returns and return information disclosed pursuant to this subsection may be disclosed in civil administrative and civil judicial proceedings pertaining to the enforcement of State laws regulating such organizations in a manner prescribed by the Secretary similar to that for tax administration proceedings under section 6103(h)(4).
Returns and return information shall not be disclosed under this subsection, or in any proceeding described in paragraph (4), to the extent that the Secretary determines that such disclosure would seriously impair Federal tax administration.
The terms “return” and “return information” have the respective meanings given to such terms by section 6103(b).
Paragraph (1) shall apply to an annual return filed under section 6011 or 6033 only during the 3-year period beginning on the last day prescribed for filing such return (determined with regard to any extension of time for filing).
In the case of an organization which is not a private foundation (within the meaning of section 509(a)) or a political organization exempt from taxation under section 527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. In the case of an organization described in section 501(d), paragraph (1) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.
Paragraph (1) shall not require the disclosure of any information if the Secretary withheld such information from public inspection under subsection (a)(1)(D).
Paragraph (1)(B) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.
For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.
For purposes of paragraph (1), the term “notice materials” means the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice.
Any report filed by an organization under section 527(j) (relating to required disclosure of expenditures and contributions) shall be made available to the public at such times and in such places as the Secretary may prescribe.
The organizations referred to in paragraphs (1) and (2) of section 6033(d) shall comply with the requirements of this subsection relating to annual returns filed under section 6033 in the same manner as the organizations referred to in paragraph (1).
The date of enactment of this subparagraph, referred to in subsec. (a)(1)(A), is
Sections 1201(b)(3), 1224(a), (b)(4), and 1225(a) of Pub. L. 109–280, which directed the amendment of section 6104 without specifying the act to be amended, were executed to this section, which is section 6104 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
2019—Subsec. (b). Pub. L. 116–25 inserted at end “Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.”
2014—Subsec. (d)(6) to (8). Pub. L. 113–295 redesignated par. (6) relating to disclosure of reports by Internal Revenue Service and par. (6) relating to application to nonexempt charitable trusts and nonexempt private foundations as (7) and (8), respectively.
2007—Subsec. (b). Pub. L. 110–172, § 3(g)(1), struck out “information” after “annual” in heading and inserted last sentence.
Subsec. (d)(1)(A)(ii). Pub. L. 110–172, § 3(g)(2), amended text generally. Prior to amendment, text read as follows: “any annual return filed under section 6011 which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) by such organization, but only if such organization is described in section 501(c)(3),”.
Subsec. (d)(2). Pub. L. 110–172, § 3(g)(3), substituted “section 6011 or 6033” for “section 6033”.
2006—Subsec. (b). Pub. L. 109–280, § 1201(b)(3), inserted at end “In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c).” See Codification note above.
Subsec. (c)(1). Pub. L. 109–280, § 1224(b)(4), inserted “for charitable organizations” after “rule” in heading. See Codification note above.
Subsec. (c)(2) to (6). Pub. L. 109–280, § 1224(a), added pars. (2) to (6) and struck out heading and text of former par. (2). Text read as follows: “For purposes of this subsection, the term ‘appropriate State officer’ means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).” See Codification note above.
Subsec. (d)(1)(A)(ii) to (iv). Pub. L. 109–280, § 1225(a), added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii) and (iv), respectively. See Codification note above.
2002—Subsec. (b). Pub. L. 107–276, § 3(b)(1), struck out “6012(a)(6),” before “6033,”.
Subsec. (d)(1)(A)(i). Pub. L. 107–276, § 3(b)(2)(A), struck out “or section 6012(a)(6) (relating to returns by political organizations)” before “by such organization,”.
Subsec. (d)(2). Pub. L. 107–276, § 3(b)(2)(B), struck out “or section 6012(a)(6)” after “section 6033”.
2000—Subsec. (a). Pub. L. 106–230, § 1(b)(1)(B), inserted “or notice of status” after “exemption” in heading.
Subsec. (a)(1)(A). Pub. L. 106–230, § 1(b)(1)(A), in heading, inserted “or 527” after “section 501”, in first sentence, inserted “or a political organization is exempt from taxation under section 527 for any taxable year” after “taxable year” and “or notice of status filed by the organization under section 527(i)” before “, together”, in second sentence, inserted “or notice” after “any application”, in last sentence, inserted “for exemption from taxation under section 501(a)” after “any organization”, and inserted “or notice” after “such application”, wherever appearing.
Subsec. (a)(2)(A). Pub. L. 106–230, § 1(b)(3), inserted “or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year” after “taxable year”.
Subsec. (a)(3). Pub. L. 106–230, § 1(b)(2), added par. (3).
Subsec. (b). Pub. L. 106–230, § 3(b)(1), inserted “6012(a)(6),” before “6033” and “or a political organization exempt from taxation under section 527” after “509(a)”.
Subsec. (d). Pub. L. 106–230, § 2(b)(1)(A), inserted “reports,” after “returns,” in heading.
Pub. L. 106–230, § 1(b)(4)(A), substituted “, applications for exemption, and notices of status” for “and applications for exemption” in heading.
Subsec. (d)(1). Pub. L. 106–230, § 3(b)(2)(B)(i), inserted “or an organization exempt from taxation under section 527(a)” after “501(a)” in introductory provisions.
Subsec. (d)(1)(A)(i). Pub. L. 106–230, § 3(b)(2)(A), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations)”.
Subsec. (d)(1)(A)(ii). Pub. L. 106–230, § 1(b)(4)(B), inserted “or notice of status under section 527(i)” after “section 501” and “or any notice materials” after “materials”.
Subsec. (d)(1)(A)(iii). Pub. L. 106–230, § 2(b)(1)(B), added cl. (iii).
Subsec. (d)(1)(B). Pub. L. 106–230, § 2(b)(1)(C), inserted “, reports,” after “return”.
Pub. L. 106–230, § 1(b)(4)(C), inserted “or such notice materials” after “materials”.
Subsec. (d)(2). Pub. L. 106–230, § 3(b)(2)(B)(ii), inserted “or section 6012(a)(6)” after “section 6033”.
Subsec. (d)(3)(A). Pub. L. 106–230, § 2(b)(2), inserted “or a political organization exempt from taxation under section 527” after “509(a))”.
Subsec. (d)(6). Pub. L. 106–554 added par. (6) relating to application to nonexempt charitable trusts and nonexempt private foundations.
Pub. L. 106–230, § 2(b)(3), added par. (6) relating to disclosure of reports by Internal Revenue Service.
Pub. L. 106–230, § 1(b)(4)(D), added par. (6) relating to notice materials.
1998—Subsec. (b). Pub. L. 105–206, § 6019(a), inserted at end “In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization.”
Subsec. (d). Pub. L. 105–277 added subsec. (d) and struck out heading and text of former subsec. (d). Text read as follows: “The annual return required to be filed under section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the date of the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual return (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal office of the private foundation is located. The notice shall state that the annual return of the private foundation is available at its principal office for inspection during regular business hours by any citizen who requests it within 180 days after the date of such publication, and shall state the address and the telephone number of the private foundation’s principal office and the name of its principal manager.”
Subsec. (e). Pub. L. 105–277 struck out subsec. (e), which consisted of pars. (1) to (3) relating to public inspection of certain annual returns and applications for exemption with a limitation of applicability of certain provisions.
Subsec. (e)(1)(C). Pub. L. 105–206, § 6019(b), inserted at end “In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.”
1996—Subsec. (e)(1)(A). Pub. L. 104–168, § 1313(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “During the 3-year period beginning on the filing date, a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at the principal office of the organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office.”
Subsec. (e)(2)(A). Pub. L. 104–168, § 1313(a)(2), inserted before the period at end “(and, upon request of an individual made at such principal office or such a regional or district office, a copy of the material requested to be available for inspection under this subparagraph shall be provided (in accordance with the last sentence of paragraph (1)(A)) to such individual without charge other than reasonable fee for any reproduction and mailing costs)”.
Subsec. (e)(3). Pub. L. 104–168, § 1313(a)(3), added par. (3).
1987—Subsec. (e). Pub. L. 100–203 added subsec. (e).
1984—Subsec. (a)(1)(B)(i). Pub. L. 98–369, § 491(d)(49), substituted “or 403(a)” for “, 403(a), or 405(a)”.
Subsec. (d). Pub. L. 98–369, § 306(b), substituted “shall state the address and the telephone number of the private foundation’s principal office” for “shall state the address of the private foundation’s principal office”.
1980—Subsec. (b). Pub. L. 96–603, § 1(d)(3), struck out “6056,” after “6034,”.
Subsec. (d). Pub. L. 96–603, § 1(b), substituted in heading “annual returns” for “annual reports” and in text “section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a)” for “section 6056 (relating to annual reports by private foundations)” and “annual return” for “annual report” wherever appearing.
1978—Subsec. (a)(1)(A). Pub. L. 95–488, § 1(d)(1), struck out “(other than in paragraph (21) thereof)” after “section 501(c)”.
Pub. L. 95–227, § 4(e)(1), inserted “(other than in paragraph (21) thereof)” after “501(c)”.
Subsec. (a)(2). Pub. L. 95–600 substituted “Section 6103(f)” for “Section 6103(d)”.
Subsec. (b). Pub. L. 95–488, § 1(d)(2), struck out provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21).
Pub. L. 95–227, § 4(e)(2), inserted provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21).
1976—Subsec. (a). Pub. L. 94–455, §§ 1201(d)(1), 1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) “or his delegate” after “Secretary” wherever appearing and inserted in par. (1)(A) “and any letter or other document issued by the Internal Revenue Service with respect to such application” after “in support of such application,” and “any such letter or document” after “a copy of such application”.
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (c)(1). Pub. L. 94–455, §§ 1307(d)(2)(B), 1906(b)(13)(A), struck out in provisions preceding subpar. (A) “or his delegate” after “Secretary” and in subpar. (B) substituted “chapter 41 or 42” for “chapter 42”.
1974—Subsec. (a)(1). Pub. L. 93–406, § 1022(g)(1), substituted “Organizations described in section 501” for “In general” in heading for subpar. (A), added subpars. (B) and (C), redesignated existing subpar. (B) as (D), and in subpar. (D) as so redesignated substituted “Withholding of certain other information” for “Withholding of certain information” in heading and “subparagraph (A) or (B)” for “subparagraph (A)” in text.
Subsec. (a)(2)(A). Pub. L. 93–406, § 1022(g)(2), inserted “any application referred to in subparagraph (B) of subsection (a)(1) of this section, and”.
Subsec. (b). Pub. L. 93–406, § 1022(g)(3), which purported to amend subsec. (b) by substituting “6956, and 6058” for “and 6056” was executed by substituting “6056, and 6058” for “and 6056” as the probable intent of Congress. See 1980 Amendment note above.
1969—Subsec. (b). Pub. L. 91–172, § 101(e)(1), (j)(36), inserted provision prohibiting disclosure by the Secretary or his delegate of the name or address of any contributor to any organization or trust other than a private foundation and inserted reference to section 6056.
Subsecs. (c), (d). Pub. L. 91–172, § 101(e)(2), (3), added subsecs. (c) and (d).
1958—Pub. L. 85–866 designated existing provisions as subsec. (b) and added subsec. (a).
Amendment by Pub. L. 116–25 applicable to taxable years beginning after
Amendment by Pub. L. 110–172 effective as if included in the provisions of the Pension Protection Act of 2006, Pub. L. 109–280, to which such amendment relates, see section 3(j) of Pub. L. 110–172, set out as a note under section 170 of this title.
Amendment by section 1201(b)(3) of Pub. L. 109–280 applicable to returns for taxable years beginning after
Amendment by section 1224(a), (b)(4) of Pub. L. 109–280 effective
Pub. L. 109–280, title XII, § 1225(b),
Amendment by Pub. L. 107–276 effective as if included in the amendments made by Pub. L. 106–230, see section 3(d) of Pub. L. 107–276, set out as a note under section 6012 of this title.
Pub. L. 106–554, § 1(a)(7) [title III, § 312(c)],
Amendment by section 1(b) of Pub. L. 106–230 effective
Amendment by section 3(b) of Pub. L. 106–230 applicable to returns for taxable years beginning after
Pub. L. 105–277, div. J, title I, § 1004(b)(3),
Pub. L. 104–168, title XIII, § 1313(c),
Pub. L. 100–203, title X, § 10702(b),
Amendment by section 306(b) of Pub. L. 98–369 effective
Amendment by section 491(d)(49) of Pub. L. 98–369 applicable to obligations issued after
Amendment by Pub. L. 96–603 applicable to taxable years beginning after
Amendment by Pub. L. 95–600 effective
Amendment by Pub. L. 95–488 effective with respect to taxable years beginning after
Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after
Pub. L. 94–455, title XII, § 1201(d)(2),
Amendment by section 1307(d)(2)(B) of Pub. L. 94–455 applicable on and after
Pub. L. 93–406, title X, § 1022(g)(4),
Amendment by Pub. L. 91–172 effective
Pub. L. 85–866, title I, § 75(c),
Pub. L. 107–276, § 7,