NONPROFIT CORPORATIONS: September 2, 2022 - CCFS is being updated to reflect changes to nonprofit corporation laws under RCW 24.03A. Currently, all nonprofit filings will be completed by paper forms while we work to provide online filing options. We are processing documents in the order received and there will be delays. If your documents were recently submitted, please disregard any automated late notices while we work to get all records updated on the website. Paper documents must be received in our office before their due date; once they have been entered into the system the record will reflect accurately. If you have any questions concerning this matter please let us know by using one of the methods available on the Contact Us page.

Annual Information Return from Tax-exempt Organization

According to IRS Publication 557, a tax-exempt organization must make available for public inspection, upon request and without charge, a copy of its original and amended annual information returns.

  • Each information return must be made available from the date it is required to be filed (determined with regard to any extensions), or is actually filed, whichever is later.
  • An original return does not have to be made available if more than 3 years have passed from the date the return was required to be filed (including any extensions) or was filed, whichever is later.
  • An amended return does not have to be made available if more than 3 years have passed from the date it was filed.

An annual information return includes an exact copy of the return (Forms 990, 990-EZ, 990-BL, 990-PF, 990-T, or 1065), and amended return if any, and all schedules, attachments, and supporting documents filed with the IRS.

An annual information return does not include:

  • Schedule A of Form 990-BL,
  • Schedule K-1 of Form 1065, or
  • Form 1120-POL.

In the case of a tax-exempt organization other than a private foundation, an annual information return does not include the names and addresses of contributors to the organization.

If an organization fails to make available for public inspection or photocopies upon request, it may be liable for an IRS penalty.

Annual Information Return is Also Available from the IRS

The IRS also makes this same information publicly available. To request photocopies of a Form 990, 990-EZ, 990-BL, 990-PF, 990-T, or 1065, complete Form 4506-A.

Send the completed request to the appropriate address noted on page 2 of the instructions for Form 4506-A. 4506-A Instructions

If you have any question, please contact the IRS directly at (toll free), 877-829-5500 or, visit the IRS website at http://www.irs.gov/pub/irs-pdf/p557.pdf