How to Get the Form 990 for a Nonprofit
Understand a nonprofit’s financial health and governance by accessing its Form 990. Learn the official methods for locating these key public disclosure documents.
The Internal Revenue Service (IRS) Form 990 is an annual information return that most federally tax-exempt organizations must file. This public document provides financial information about a nonprofit, allowing donors, researchers, and other parties to verify that an organization is meeting its tax-exempt requirements. Different versions of the form exist, including the standard Form 990, the 990-EZ for smaller organizations, and the 990-N for organizations with gross receipts typically under $50,000.
Information Needed to Find a Form 990
To locate a nonprofit’s Form 990, the most effective identifier is the organization’s Employer Identification Number (EIN). An EIN is a unique nine-digit number assigned by the IRS to business entities in the United States. Using the EIN is the most accurate way to search, as it eliminates confusion between organizations with similar names.
If you do not know the EIN, the full, official legal name of the nonprofit is the next best identifier. You can often find an organization’s EIN on its website, on donation receipts, or other official correspondence from the nonprofit.
Where to Access Form 990s Online
Several online resources provide public access to filed Form 990s. The most direct source is the IRS website, which features the Tax Exempt Organization Search (TEOS) tool. This official database allows users to view filed returns and determination letters by searching with an organization’s name or EIN.
Another widely used resource is ProPublica’s Nonprofit Explorer. This database contains millions of Form 990s and presents financial data in a summarized, user-friendly format. It allows users to see key information like executive compensation, revenue, and expenses at a glance.
A comprehensive database for in-depth research is GuideStar by Candid. GuideStar provides access to Form 990s for multiple years, alongside information about a nonprofit’s mission and programs. A free registration is required to view the forms, and the platform offers extensive details for donors and researchers.
Requesting a Form 990 Directly from the Nonprofit
Federal regulations mandate that tax-exempt organizations make certain documents available for public inspection. These include their three most recent Form 990s, their application for tax-exempt status (Form 1023 or 1024), and their IRS determination letter. You can request these documents in person at the organization’s primary business office during regular business hours.
You can also submit a request for copies in writing via mail or email. The organization must fulfill this request within 30 days. The nonprofit may charge a reasonable fee for copies, which is set by the IRS at $0.20 per page, plus the actual cost of postage.
However, if a nonprofit makes its documents “widely available” by posting them on its own website or on a public database like GuideStar, it is relieved from the requirement to provide copies in response to a written request. Even in these cases, the organization must still allow for in-person inspection of the documents at its principal office.
It is important to note that while the organization must provide most of the Form 990, it is legally required to redact the names and addresses of individual donors listed on Schedule B. This protects the privacy of contributors. Failure by a nonprofit to comply with these public disclosure requirements can result in penalties imposed by the IRS.