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A tax-exempt organization does not have to comply with individual requests
for copies if it makes the documents widely available as described in
the regulations. This can be done by posting the documents on a readily
accessible World Wide Web site, either its own or on a database of exempt
organization documents maintained by another organization, provided the
documents are posted in a format that meets the criteria set forth in the
regulations. In general, the format must exactly reproduce the image of the
original document and allow an Internet user to access, download, view and print
the posted document without the payment of a fee. One format that currently
meets the criteria is Portable Document Format (.pdf). An organization that
makes its documents widely available in this manner, must advise requesters how
the forms may be accessed.
NOTICE: Due to regulations the files on this page are images of the originals sent to us by the IRS. This makes them rather large files. Each takes less than two minutes to download at 28.8 bps. Please be patient.
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