You can get a copy of a nonprofit’s Form 990 for free in a few minutes through the IRS Tax Exempt Organization Search tool, which hosts downloadable filings from 2017 onward. If the return you want is older, or the organization hasn’t shown up in the IRS database yet, you have two other free options: ask the nonprofit directly (it must give you a copy by law) or file a paper request with the IRS. Which route makes sense depends on how old the return is and how fast you need it.
Download It Free From the IRS
The fastest official source is the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. TEOS holds copies of Forms 990, 990-EZ, 990-PF, and 990-T (for 501(c)(3) organizations) received by the IRS in 2017 or later.1Internal Revenue Service. Exempt Organizations Public Disclosure: Obtaining Copies of Documents from IRS Search by legal name or Employer Identification Number, and download the filing as an image file on the spot.2Internal Revenue Service. Search for Tax Exempt Organizations The database refreshes monthly, on the second Tuesday.3Internal Revenue Service. Tax Exempt Organization Search (TEOS) Dataset Guide
A few practical tips. Search fields aren’t case-sensitive, and you can enter a partial name in quotation marks. Skip common filler words like “the” or “foundation,” because TEOS uses the legal name on file with the IRS rather than the popular name.2Internal Revenue Service. Search for Tax Exempt Organizations If you don’t know the legal name, an EIN search is more reliable.
Third-Party Databases
Several independent platforms aggregate Form 990 filings and often present them more readably than the raw IRS images. GuideStar (now part of Candid), ProPublica’s Nonprofit Explorer, and Charity Navigator all maintain searchable archives, and they layer on financial summaries and historical comparisons that can save time if you’re comparing charities rather than tracking down a single number. Their processing schedules differ from the IRS, so a filing that hasn’t shown up on TEOS yet may already be posted on one of these sites, or the other way around.
Ask the Nonprofit Directly
Every tax-exempt organization that files a Form 990 has a legal duty to hand over its returns to anyone who asks. This isn’t a courtesy. Federal regulations require the organization to make its three most recent annual returns available for inspection at its principal office during regular business hours, free of charge. Walk in and ask, and the organization must produce the documents that day. The only exception is “unusual circumstances” where same-day compliance would be unreasonably burdensome, and even then the deadline is no later than five business days.4eCFR. 26 CFR 301.6104(d)-1 – Public Inspection and Distribution of Applications for Tax Exemption and Annual Information Returns of Tax-Exempt Organizations
Written requests get a 30-day turnaround. If the organization requires advance payment, the clock doesn’t start until it receives your money.4eCFR. 26 CFR 301.6104(d)-1 – Public Inspection and Distribution of Applications for Tax Exemption and Annual Information Returns of Tax-Exempt Organizations The nonprofit can charge a reasonable copying and postage fee; the IRS pegs “reasonable” to its own Freedom of Information Act rate of $0.20 per page.5Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Costs for Providing Copies of Documents So a written request isn’t always literally free, but you can inspect the return in person at no cost.
There’s a workaround the organization can use. If it posts the return on a publicly accessible website in a format that exactly reproduces the original filing, it can satisfy the copy request by pointing you to the web address instead of mailing paper. It still has to tell you where to find it within seven days of a written request.6Internal Revenue Service. 26 CFR 301.6104(d)-2 – Making Applications and Returns Widely Available Posting online doesn’t excuse the in-person inspection duty; you can still show up at its offices.
Ordering Older Returns From the IRS
For returns filed before 2017, or filings that haven’t appeared on TEOS yet, use IRS Form 4506-A to request a copy from the IRS directly.7Internal Revenue Service. About Form 4506-A, Request for Copy of Exempt or Political Organization IRS Form The IRS recommends checking TEOS first so you can avoid the paper process if possible.8Internal Revenue Service. Instructions for Form 4506-A
Processing generally takes up to 60 days. Inspection at an IRS office is free. Paper copies cost money: commercial requesters pay $0.20 per page, while educational institutions, media, and other noncommercial requesters get the first 100 pages free and pay $0.20 per page after that. The IRS bills you after filling the request unless the total exceeds $250, in which case it wants payment up front.8Internal Revenue Service. Instructions for Form 4506-A
Send completed forms to the IRS RAIVS Unit at Mail Stop 6716, Ogden, UT 84201, or fax to 855-653-9144. Email submission isn’t available.1Internal Revenue Service. Exempt Organizations Public Disclosure: Obtaining Copies of Documents from IRS
When a Search Comes Up Empty
Not every nonprofit files a Form 990, so some searches turn up nothing no matter which database you try. Churches and certain church-affiliated organizations are exempt from the filing requirement, and government entities are excluded as well.9Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Overview – Annual Return Filing Exceptions Small organizations with gross receipts normally under $50,000 file the Form 990-N e-Postcard rather than a full return.10Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File The e-Postcard is available through TEOS but carries only basic identifying information, not the financial detail a full 990 provides. Private foundations file Form 990-PF, which is publicly available through the same channels as the standard 990.2Internal Revenue Service. Search for Tax Exempt Organizations
Timing is another reason a search can fall flat. Form 990 is due on the 15th day of the 5th month after the organization’s fiscal year ends, so a calendar-year filer’s deadline is May 15.11Internal Revenue Service. Annual Exempt Organization Return: Due Date Organizations can take an automatic six-month extension using Form 8868, pushing a calendar-year filing to November 15.12Internal Revenue Service. Instructions for Form 8868 Add processing time before it lands on TEOS, and the return for a fiscal year that ended in December could take more than a year to appear. If you need something recent, going to the organization is usually faster than waiting for the IRS database.
If the Organization Refuses
Organizations that ignore disclosure requests face real money penalties. Federal law imposes a $20-per-day fine for each day the failure continues, capped at $10,000 per return.13Office of the Law Revision Counsel. 26 USC 6652 – Failure to File Certain Information Returns, Registration Statements, Etc. Willful failure adds another $5,000 on top.14Internal Revenue Service. Political Organization Filing Requirements: Penalties for Failing to Make Forms 990 Publicly Available
To report a refusal, file Form 13909, Tax-Exempt Organization Complaint (Referral) Form, with any supporting documentation. Send it by mail to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce St., Dallas, TX 75242-1198, by fax to 214-413-5415, or by email to eoclass@irs.gov.15Internal Revenue Service. Tell the IRS About Suspected Tax Exempt Status Abuses