Public disclosure rules require that a tax-exempt not-for-profit organization:

Question

Quizplus · Accepted Answer

Public disclosure rules require tax-exempt not-for-profit organizations to make available a copy of their Form 990 to the public for a period of up to three years. The Form 990 is a tax return document that provides information about the organization's finances, activities, and governance. This requirement helps ensure transparency and accountability for nonprofits that receive tax-exempt status.

B, C, and D are incorrect because posting articles of incorporation and by-laws on their website, providing minutes to board meetings to any person who requests it within 90 days of the meeting, or making available a copy of Form 990-T instead of Form 990 are not requirements under public disclosure rules.

Public Disclosure Rules Require That a Tax-Exempt Not-For-Profit Organization