Unless the "widely available" provision is satisfied, a § 501(c)(3) exempt organization (excluding churches and private foundations) must make copies of the following available to the general public: Form 990 (Return of Organization Exempt from Income Tax) and Form 1023 [Application for Recognition of Exemption under § 501(c)(3)] or Form 1024 [Application for Recognition of Exemption under § 501(a)].

Question

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The statement is true. A § 501(c)(3) exempt organization (excluding churches and private foundations) must make copies of Form 990 and either Form 1023 or Form 1024 available to the general public unless the "widely available" provision is satisfied.

Unless the "Widely Available" Provision Is Satisfied, a § 501(c)(3)