08: Public Availability of IRS Form 990 and 990-T
The IRS Forms 990 and 990-T must be readily available to the public.
- Evidence of public availability of IRS Form 990. Such evidence may include a written policy on public availability.
- Evidence of public availability of IRS Form 990-T. Such evidence may include a written policy on public availability.*
*Pension Protection Act requirement
Material Changes
For the purposes of reconfirmation, a material change is any change to the policy that changes the method of providing copies of the Form 990 or 990-T. Submission is not required if the change increases the availability of the documents. If you have had material changes, you will need to resubmit any documentation related to material changes. Review all key elements for this requirement by clicking the "confirming" toggle in the upper left corner of this page.
Suggested Documents
One of the following:
- Written policy*
- Printout of website showing availability*
- Annual report with evidence highlighted
*Pension Protection Act requirement
No documents required for reconfirmation unless your original binder submission was prior to August 2006 and you have yet to meet the Pension Protection Act requirements.
