This IRM contains instructions for procedures on responding to requests (both paper and digital data) for public inspection of EO returns.

The Internal Revenue Service (IRS) follows the requirements of IRC 6104 by making photocopies of the relevant filings of exempt organizations available to the public upon written request. See IRC 6104 .

The Campus Director is responsible for monitoring operational performance for Submission Processing.

The Operations Manager is responsible for monitoring operational performance for the operation.

The EO RAIVS Team Manager and Lead is responsible for the performance monitoring and ensuring employees have the tools to perform their duties.

The EO RAIVS Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

The National Taxpayer Advocate (NTA) reached agreements with the Commissioners or Chiefs of the TS Division, Small Business & Self-Employed (SB/SE) Division, TE/GE Division, Criminal Investigation (CI), Independent Office of Appeals and Large Business and International Division (LB&I) Divisions. This Service Level Agreement (SLA) outlines the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or the delegated authority to complete case transactions is outside TAS.

The SLA is located in IRM 25.30.7, Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

Program Reports:

Program Effectiveness:

Below is a list of Organization Function Program (OFP) codes used for processing specific requests for EO returns.

Reporting Time to WP&C when requesting for copies of EO returns, count each tax period as one request, not each Form 4506-A. Notate the number of tax periods and the number of closed Form 4506-A or correspondence closed in the batch on the batch tag. Use the OFP Codes above for processing the requests.

For a list of Terms, Definitions, and Acronyms, see IRM 3.20.13.2.5, Glossary of Terms.

For a list of related resources, see IRM 3.20.13.2, IRM Overview.

Information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed must be made available for public inspection under IRC 6104.

For an overview of public inspection of annual returns and applications for tax exempt status, see IRM 3.20.12.2.1, Public Inspection of Annual Returns and Applications for Tax Exempt Status.

The core Form 990 consists of 12 pages and includes numerous schedules. Schedules that are open for public inspection are clearly identified in the upper right hand corner by the statement "Open to Public Inspection."

The following schedules may be filed with Form 990, depending on the tax year of the form submitted. All schedules are open for public disclosure except the specific information listed in IRM 3.20.12.

The Schedules A, B, C, E, G, L, N and O, may be filed with Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, depending on the tax year of the form submitted. All schedules are open to public disclosure except the specific information in IRM 3.20.12.3.15, Form 990-EZ.

Most small tax-exempt organizations whose annual gross receipts are $50,000 or less, may file Form 990-N, if they choose not to file Form 990 or Form 990-EZ. Other exceptions to this requirement include:

If you receive a request and through IDRS research you find Form 990-N was filed instead of Form 990, Form 990-EZ or Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, see IRM 3.20.13.9.4 (2), Types of Requests Received and Actions to Take table.

The following terms apply to the RAIVS process.

Requests for public inspection are handled by SPP. Route the request to the TE/GE SPP Analyst at Mail Stop 1110 or send by secure email.

If you receive a request from news media to coordinate disclosure of exempt organization information, you must contact the three Field Media Relations Specialists (FMRS), shown on the Media Relations site by email. Click on the names below the Media Determination Team for TE/GE inquiries.

If you receive a request from the news media, a major national media outlet or a person with the news media in a foreign country, you must contact the three FMRS shown on the Media Relations site by email. Click on the names below the Media Determination Team for TE/GE inquiries.

If Legislative Affairs (LA) receives a Congressional request, they may EEFax the request to EO RAIVS to be processed. If you receive a Congressional request for Form 990 or other tax exempt documents, immediately forward the request to the lead or manager. For more information, see IRM 3.20.13.9.4.2, Congressional or Senate Finance Committee Requests.

If a request is from a:

Requests made on forms that include information on the expected delivery date aren’t considered taxpayer correspondence and aren’t subject to Policy Statement P-21-3 Guidelines (Action 61). If the case isn’t closed within the processing time frame indicated on the form, the taxpayer must be notified of the status using the appropriate letter.

A quality response is timely when initiated within 30 day calendar days of the earliest stamped EO RAIVS received date.

When a quality response cannot be issued timely, an interim response is initiated by the 30th calendar day from the earliest stamped EO RAIVS received date. Issue Letter 2645-C, Interim Letter.

Once a request is closed, hold the case file in the applicable EO holding area as determined by local procedures.

Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. All requests have processing time frames and age criteria.

Extraneous materials are no longer imaged or provided on EO RAIVS Form 990, Form 990-EZ, Form 990-PF, and Form 990-T requests. This also applies to Schedule B when specifically requested. Only the form, schedules, and requested attachments are imaged and provided. See IRM 3.20.12, for a complete list of disclosure, redaction, and restriction instructions for Form 990, Form 990-EZ, Form 990-PF, and Form 990-T imaged. The Sub Date in SEIN is the imaged date on e-file returns. The scanned stamp date is the imaged date on paper returns. The following "exceptions" apply:

Contributor names and addresses and certain contribution amounts must be redacted from certain returns before the returns are open to public inspection.

In general, the names and addresses of contributors to an organization other than private foundations aren’t available for public inspection.

The amounts of contributions and bequests to an organization will be available for public inspection unless the disclosure can reasonably be expected to identify any contributor.

Review the form including attachments for contributor information to be restricted.

Most IRS codes and marks can be disclosed. Here is a list of IRS codes and marks open for public inspection.

If there is any doubt as to what can be disclosed, contact the TE/GE Analyst before making the document available for public inspection.

Redact a document that is required to be made available for inspection under IRC 6104(a) or IRC 6104(b) of any coding information that indicates specific facts about the organization’s or trust’s liability or possible liability for any tax, interest or penalty, that was added to the first page of the return during processing.

Some codes and marks used by the IRS are required by IRC 6033 and IRC 6034 and must be redacted before making the document available for public inspection. Do not disclose the following:

Under the authority of IRC 6104(b), information included on certain annual information returns of organizations and trusts that are exempt or seeking exempt status, or information required to be filed is to be made available for public inspection.

This disclosure authority pertains to any information required to be filed by these organizations or trusts in accordance with IRC 6033 and IRC 6034.

The amendments to IRC 6104(b) enacted by the Tax Reform Act of 1969 also authorized the disclosure of additional information required to be furnished to the IRS by these organizations and trusts after December 31, 1969.

Before January 1, 1970, only information furnished on the following forms was required to be made available for public inspection under IRC 6104(b). This information is still available, upon request, to the extent that it hasn’t been destroyed in accordance to the NARA-approved Document 12990, Records Control Schedules.

Form 990-T filed by organizations under Section 501(c)(3) and related documents are available for public inspection and redacted during the Imaging process. The clerks must ensure that all non-disclosable items are restricted or redacted before filling the request.

Form 990-T other than Section 501(c)(3) are not available for public inspection or disclosure.

Form 990-T as described below are not available inspection or disclosure.

All information included with Form 990-T and related schedules can be disclosed, except for a limited number of forms. For disclosure and redacting instructions for Form 990-T imaged, see Exhibit 3.20.12-3, Form 990-T Schedules and Requested Attachments Open For Public Inspection.

When Form 3800, General Business Credit, and Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, are attached to Form 990-T they’re Open to Public Inspection.

Before filling a Form 990-T request, you must verify that the organization is a IRC 501(c)(3) organization. Find this by researching the EO SS on Master File and Form 990-T. Refer to the procedures below.

When you identify a discrepancy between Master File (MF) and Form 990-T, the Entity Unit must do more research. They research the account on the EO/EP Determination System (EDS) to determine the correct SS. Refer to the procedures below.

The PPA allows for the public disclosure of Form 5227 filed after January 1, 2007. These returns are imaged during normal processing and are not redacted during the Imaging process.

If a Form 4506-A is received requesting a copy of a Form 5227, any attachment requested by IRS (on Form 5227 and its instructions) will be disclosed if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled and/or the line has no entry, it will not be disclosed. Attachments specifically listed in following two tables below, Form 5227 Attachments and Information Not Open to Public Inspection and Form 5227 Attachments and Information Open to Public Inspection, to be redacted/restricted.

The following items is redacted or restricted by the TE/GE SPP Analyst prior to sending a copy of Form 5227 to the requester.

The following is a list of Form 5227 attachments and information that are Open to Public Inspection. Items can be disclosed when attached to Form 5227.

Form 5227 images aren’t available to the public on digital data.

Form 4720 is imaged during normal processing, but they are not redacted during the Imaging process.

If a Form 4506-A is received requesting a copy of a Form 4720 research to determine they have Form 990-PF filing requirement. If the filing requirement for Form 990-PF is present, the Form 4720 is open to public inspection. Any attachment requested by IRS on Form 4720 and its instructions, will be disclosed, if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled or the line has no entry, it will not be disclosed. The extraneous process does not apply to Form 4720.

If the filing requirement for Form 990-PF is not present, Form 4720 is not open to public inspection. Respond as unavailable.

Form 8886-T is not imaged or redacted during normal processing.

If a Form 4506-A is received requesting a copy of a Form 8886-T, it is open to public inspection. Any attachment requested by IRS on Form 8886-T and its instructions, will be disclosed, if clearly labeled as the attachment relating to the line item and the line has an entry. If not clearly labeled or the line has no entry, it will not be disclosed. The extraneous process does not apply to Form 8886-T.

Form 4506-A requests are for photocopies of tax forms and return information in the EO RAIVS unit. Requests come from taxpayers or their representatives, federal agencies or other third parties by mail or EEFax.

Requests must be submitted on a Form 4506-A or by letter if media.

SEIN is the system that allows viewing of the redacted image of an EO return.

After researching SEIN and there are more than one return for the same tax period, only provide the latest return received by IRS and its latest refilm pages, if applicable.

Secure copies of the returns requesting any of the following in the table below, by contacting TE/GE SPP Analyst, Mail Stop 1110 or by sending secure email.

When errors are discovered, use the following.

Returns filed electronically using MeF are identified by the DLN (File Location Code 92 or 93).

If you can’t locate the return on either SEIN or the TE/GE SPP HQ Analyst.

Before any action is taken, all new requests must be verified against the EOPC Payment Request Report to determine if the requester has a balance due.

IRS may request payment of required fees before performing any services necessary to reasonably estimate fees. We don’t fill new requests if the requester has a history of unpaid fees for prior requests, until paid in full.

The report is located on the RAIVS/IVES SharePoint drive under EOPC Payment Requests Report.

The report records requesters with payments received and includes all requesters with a balance due for copies of EO forms. The report is maintained in received date order under each year. Refer to the table below.

After you research the EOPC Payment Request Report criteria, verify the following items are present and complete on Form 4506-A.

When Form 4506-A is revised for ordering Form 990-T or Form 5227 returns, the fees listed, are applicable.

Form 5227 is not available on digital data.

All requests for copies of returns must be submitted on Form 4506-A or letterhead (if from Media). Requests may be received through written, EEFaxed correspondence or by telephone.

The following are various type of requests we may receive and what steps to take to fill the request.

When a Form 4506-A is received from an officer of an exempt organization requesting a copy of their own EO return, provide a redacted copy of the return. Refer to the procedures outlined below.

An officer of an exempt organization that requests a copy of the organization's own unredacted EO return must pay a photocopy fee of $43.00 as listed on Form 4506. If they don’t want to pay the $43.00, then a redacted copy will be provided.

Third party requests from commercial users must pay $.20 per page. For more information on Commercial Users , see IRM 11.3.5.2.1 and IRM 11.3.5.3.1.

All other third party requesters (educational institution, non-commercial scientific institution, or all other requesters) receive the first 100 pages free and pay $.20 per page after the first 100 pages.

More information pertaining to appropriate charges for search, duplicating and certification services are located in IRM 11.3.5, Disclosure of Official Information - Fees, and IRM 3.5.20, Accounts Services - Processing Requests for Tax Return/Return Information.

It may be necessary to refund a requester’s payment when:

Refunds are initiated using the Photocopy Fee Refund System (PHOREF) which meets the National Standards Application (NSA) requirements. See user guide for PHOREF available in the unit from the local IT Systems Administrator or from the National RAIVS Analyst. Take the following actions when a refund must be issued.

Annotate the refund amount on the original request (Form 4506-A/correspondence). The system will send the request to Accounting for processing. EO RAIVS will route the Form 4506-A to Accounting for review using Form 3210. When returned, file the original Form 4506-A and any other forms and authorizations.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

If a request for a refund is received, refer to the procedures outlined below.

Electronic copies (images) of certain EO returns that are filed with the IRS are available on digital data. Returns imaged in 2017 and subsequent are available for bulk download on the Tax-Exempt Organization Search (TEOS).

For years 2017 and subsequent, digital data will be referred to the bulk download available on TEOS and the payment will be refunded or be sent back to the taxpayer.

A complete set is one year's worth of data from January through December. Prior year tax periods may be included in current year data.

Returns not available on digital data are shown below.

The EOPC Payment Request Report, is maintained by EO RAIVS and time is reported under overhead codes. It is maintained in received date order, by year, and is used to record all payments received and billing information associated with Form 2860. The report is located on the shared drive by accessing, EOPC Payment Request Report and includes:

The report must be updated immediately when requests reflect a payment was received, based on the response to billing inquiries and when bills are issued.

The OSC RAIVS Inventory Report records the number of requests received and closed for both current and prior years in a calendar year. It doesn’t include the number of forms copied. It is maintained by EO RAIVS and time is reported under overhead codes.

This report is completed by close of business every Friday for the current week and available on a shared drive where the information can be updated as needed. The report is located on the RAIVS/IVES SharePoint. You will need permission to access the report, RAIVS/IVES HOME (sharepoint.com).

The OSC RAIVS Inventory Report for each month must include the following information: