Tax-exempt nonprofits are required, upon request, to provide copies of the three most recently filed annual information returns (IRS Form 990) and the organization’s application for tax-exemption (which includes correspondence between the organization and the IRS related to the application). To demonstrate a commitment to transparency and to make it easier for those seeking financial information to view these documents, many charitable nonprofits post these documents on their websites.
- Learn more about the IRS public disclosure requirements.
In Oregon, tax-exempt nonprofits are also required to provide copies, upon request, of their three most recently filed annual information returns with Oregon Department of Justice Charitable Activities (CT-12).
Here are further details of What’s Public? What’s Private? from BoardSource. Private information includes planning and budgeting documents, board minutes, executive session minutes, confidential material, donor information, private addresses of board, staff or volunteers, and personnel files.
Annual returns 990 and CT-12 are available on demand from government websites through search engines.
990 Forms – IRS Tax Exempt Organization Search
CT-12 – Oregon DOJ Charity Search
Note: While every nonprofit is encouraged to function transparently, the Oregon Public Records Law does not apply to nonprofit corporations.