From the PNA Legal Hotline

By Melissa Melewsky, Media Law Counsel
Pennsylvania NewsMedia Association
Q: I want to look at a local non-profit organization’s annual IRS Form 990 return. Is there a section of the Right to Know Law that governs access?

A: Public access to non-profit organizations’ IRS Form 990 returns is governed by federal law not the Right to Know Law.

26 U.S.C. §6104(d) requires most tax-exempt, non-profit organizations to make their annual 990 returns publicly available. The law requires such organizations to make annual returns, reports, and exempt status application materials available for public inspection at the organization’s principal office during regular business hours. The law requires access immediately upon request if the request is made in person or within 30 days if the request is made in writing. The law permits reasonable copying fees and mailing costs, all other charges are prohibited. You can read a copy of the law here.

Although the RTKL does not govern access to non-profit organizations’ annual 990 returns, it does require access to similar information in some circumstances. Section 1502 requires the state-related universities to provide public access to financial information equivalent to that found in a 990 return. You can read section 1502 here.