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Nonprofit Law/Copy of Filed Tax Year 2013 990N Form


To meet public disclosure requirements for our 501c3 public charity, I tried to get a copy of our TY 2013 990N Form on IRS Select Check, but was not able to get a copy of the form as submitted.  Rather, the site returned only the information contained on the form and not something like a photocopy I was able to get last year.  Is there a place on the web where I can get a "real" copy of the form to provide in our public disclosure "packet"?  Is just the information provided on the form that Select Check provides sufficient to meet requirements for our organization's public disclosure requirements?  Perhaps I need to just make a pdf of the information presented by EO Select Check???

You simply would direct the inquirer to the IRS 990-N search site and they would put in your EIN (Employer Identification Number - or Taxpayer Id number) and then they will have a link to each year's data

Actually,  the IRS does not require public disclosure of the Form 990-N.  I will give you more of an explanation. The Treasury Regulation ß301.6104(d)-1 requires public disclosure of "annual information returns" and the relevant regulation provides that "a tax-exempt organization shall make its annual information returns... available for public inspection "

The 990-N is not an information return.  As the IRS has on their site, "If your organization hasnít filed its annual information return or ePostcard". and near the top left of that page we see, "an annual electronic notice (e-Postcard), Form 990-N".  The Form 990-N is, therefore, an annual electronic notice, not an annual return.

But the 990-N is, anyway, available for public inspection by the IRS and, therefore, you don't have to do anything to make it available for public inspection.  In one of the IRS FAQs we see the question, "How will the public get access to information on the e-Postcard?" and the answer is "To search for organizations that have filed an e-Postcard and to view their filings, see Exempt Organizations Select Check [ ]"
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Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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