Form 990-PF is public information. As such, private foundations must make the return available for public inspection. According to regulations, private foundations are required to provide, at a reasonable fee, photocopies of their three most recent tax returns to anyone who requests them in person or in writing. Requested copies of the Form 990-PF are required to be made available on a same-day basis for walk-in requests, and within 30 days for mail-in requests. Hard copies of 990-PFs may also be requested from the Internal Revenue Service, or from a state's
These disclosure requirements are waived, however, for private foundations that make the documents widely available through the Internet. Next we will explore sources for quickly finding these documents online.