Exempt organizations must allow for public inspection and copying of their exemption applications, determination letters, and annual returns. The IRS also makes these documents available for public inspection and copying. For more information about disclosure requirements, see public disclosure. These organizations may also be subject to additional disclosure requirements: Disclosure, in fundraising solicitations, that contributions are not deductible as charitable contributions Disclosure that dues payments allocable to nondeductible lobbying and political activities may not be deducted as business expenses The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations. Return to life cycle of a public charity Return to life cycle of a social welfare organization Return to life cycle of a labor organization Return to life cycle of an agricultural or horticultural organization Return to life cycle of a business league (trade association)
