ASSISTANCE – A charity must make available for public inspection its
application for tax exemption, its determination letter, and its most
recent annual information returns (Forms 990). A charity also must
provide copies of these documents upon request (unless it makes the
documents widely available). A charity may not charge you for inspecting
the documents, but it may charge a
reasonable fee for copying and mailing the documents. Note: Certain
charities, including churches, synagogues, and mosques, are not required
to file exemption applications and annual information returns.
STATE CHARITY OFFICIAL ASSISTANCE – Many states require charities that
solicit contributions to register and file certain documents with a
state charity regulator, such as the state attorney general or the
secretary of state. Most charities must file in their state of
incorporation and in other states where they have activities. Many of
the state charity officials provide useful information about charities
and fundraisers on Web sites and in brochures and publications. A
listing of state charity offices is available through the National
Association of State Charity Officials at www.nasconet.org. A listing of
state attorneys general is available through the National Association
of Attorneys General at www.naag.org.Contact your state charity official
if you have a concern or complaint that a charity or fundraiser is not
complying with state laws.
IRS ASSISTANCE – The IRS can answer your tax questions and can provide
tax forms, publications, and other reading materials for further
assistance. IRS materials are accessible through the Internet at
www.irs.gov, through telephone ordering at (800) 829-3676, and at IRS
walk-in offices in many areas across the country. The IRS also must make
available the charity’s application for tax exemption, determination
letter, and Form 990. If you have a concern or complaint about a
charity,
write to IRS Examination Division, Attn: T:EO:E, 1100 Commerce Street, Dallas, TX 75242. SPECIALIZED