The Nonprofit FAQ
| FAQ Bulletin for March 17, 1999 — Public Access to 990s |
| The Treasury Department issued on April 9, 1999, the final regulations about public access to Form 990. The full regulations can be read at http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=1999_register&docid=99-8638-filed (if that URL needs two lines on your screen, you will probably have to copy the parts of it into the "Open" window on your browser and reconstruct it in order to make it work). These regulations take effect June 8, 1999. The broad outlines of the final regulations are much as expected. Tax-exempt entities ('nonprofits') must provide a copy of the most recent three years' 990s and their application for exemption (1023 or 1024) immediately if a request is made in person at any office where management or administrative staff work. A copy must be mailed within 30 days if the request is made in writing. Copying costs and postage may be recouped through a fee of $1 for the first page and $.15 for following pages, plus the actual cost of the stamp. There are penalties for failure to comply. The rules also define carefully which offices of a nonprofit do not have to respond to such requests, list some circumstances under which the response may be delayed for a few days, and define a campaign of harrassment (nonprofits do not have to provide copies when requests are made with the goal of interfering with their regular work). The regulations also provide that nonprofits may post these documents on the World Wide Web in specified ways and, if they do so, the requirements that they provide copies in person and through the mail no longer apply. NOTE: These links no longer function (9/22/06) The Chronicle of Philanthropy -- www.philanthropy.com/ -- has a news story about the regulations at their website and also provides the complete text of the regulations at www.philanthropy.com/premium/update/99/04/99040801.htm. The longer URL given above for the Federal Register will continue to be useful indefinitely. About CommunityWealth.orgCommunityWealth.org seeks to create a centralized, online resource and dialogue about community wealth - resources generated through profitable enterprise to promote social change. The site provides engaging and interactive ways to learn more about the field and share information with other practitioners and supporters. This service recently opened a website at http://www.communitywealth.org/ Service Interruption at the Internet Nonprofit CenterWe experienced a complete shut-down of our Internet connection last week when the computer that houses the Internet Nonprofit Center ceased operating. Thanks to help from several people who spent a good deal of time over the weekend, most of the site is back in operation now (Monday, April 12, 1999). It will take a while for every service to come back fully. At the moment, the Nonprofit Locator and the Form 990 Project are still not available. If you encounter an error message in using either service, please check back in a day or so. Thanks for your patience. ---Putnam Barber President, The Evergreen State Society -- Reposted, with updates, 9/22/06 -- pb |