According to an Internal Revenue and Federal Regulations Code Section ¹ tax-exempt organizations such as Pregnancy Resource Centers, must provide, for public inspection at your office during regular business hours, the corporation's annual tax returns (Form 990) for the last three years and the organization's application for tax exemption. However, boards need to know that there is an exception to this rule.

Your annual tax return information that is to be made available to the public should include all attachments as well as responses from IRS and indicate the compensation paid to specific persons in the organization.

An on-site public inspection of these documents, if requested by anyone, must be permitted during regular office hours.

While you are required to provide access to the corporation's two documents listed above, you are NOT required to disclose information about any contributions to the Center, so be sure to remove such information from your Form 1023 and Form 990s before you provide distribution.

It is critical that Board of Directors seek the counsel of their attorney to establish policies and procedures for requests for on-site public inspection and for copies of your corporate documents as there are exemptions and federal and state rules and administrative options that apply.

IRS 6104(d) and Code of Federal Regulations 26 CFR 301.6104(d)

Beth Chase works for the National Institute of Family and Life Advocates.