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Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying upon request. In addition, the IRS makes these documents available.
Required e-filing of Forms 990, 990-EZ, 990-PF, 990-T, and 4720 for tax years beginning after July 1, 2019. The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms.
The IRS must make Forms 990-T filed by charities publicly available; use Form 4506-A PDF to request copies. Copies of Forms 990-T on DVD may be purchased from the IRS.
The churches with unrelated business gross taxable income of $1,000 or more in a tax year are required to file Form 990-T, Exempt Organizations Business Income Tax Return, for that year. Note: The churches can also make their 990 annual return available for public inspection.
Filing Requirements for Form 990 vs 990-T Form 990-T must be filed only by tax-exempt organizations that have a gross income from unrelated businesses of $1,000 or more during the tax year.

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All nonprofits with gross receipts above $50,000 are required to file an IRS Form 990 (or 990-EZ). The Form 990 is publicly available and may be found on the organizations page or on nonprofit databases such as GuideStar. (Note that the database may not be comprehensive.)
The IRS requires all U.S. tax-exempt nonprofits to make public their three most recent Form 990 or 990-PF annual returns (commonly called 990s) and all related supporting documents.
The IRS must make Forms 990-T filed by charities publicly available; use Form 4506-A PDF to request copies. Copies of Forms 990-T on DVD may be purchased from the IRS. See Copies of scanned exempt organization returns available.

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