You can access several key forms and filings to review information about nonprofit organizations:
IRS Forms:
- Form 990, 990-EZ, 990-PF, 990-N: These are annual information returns that most tax-exempt nonprofits must file with the IRS. They provide details on a nonprofit’s finances, governance, and activities. These forms are publicly available and can be accessed via the IRS Tax Exempt Organization Search (TEOS), Candid’s 990 Finder, and GuideStar
- Form 990-T: Filed by nonprofits with unrelated business income, also available for public inspection for 501(c)(3) organizations
IRS Determination Letter: This letter confirms a nonprofit’s federal tax-exempt status. Determination letters issued in 2014 or later are available on TEOS; older ones can be requested using IRS Form 4506-B
.
State of Ohio Filings:
Charity Registration and Annual Reports: Nonprofits operating in Ohio must register and file annual reports with the Ohio Attorney General’s Office. These filings are public and can be accessed through the Ohio Attorney General’s Charitable Registration system
.
Articles of Incorporation, Bylaws, and Amendments: These foundational documents are filed during initial registration and are part of the public record
.
How to Access These Forms:
- IRS TEOS: Search for and download IRS Forms 990, 990-EZ, 990-PF, 990-N, 990-T, and determination letters for most nonprofits since 2017
- Candid/GuideStar: Free registration allows you to view and download IRS Form 990 filings for nonprofits nationwide
Ohio Attorney General’s Office: Use the online charitable registration system to view registration and annual report filings for Ohio nonprofits
.
Requesting Older or Paper Copies:
- If a form is not available online, you can request copies from the IRS using Form 4506-A for returns or Form 4506-B for determination letters
- .
Summary Table of Key Forms
| Form/Document | Where to Access | What It Shows |
|---|---|---|
| IRS Form 990/990-EZ/990-PF/990-N | IRS TEOS, Candid, GuideStar | Financials, governance, activities |
| IRS Form 990-T | IRS TEOS | Unrelated business income |
| IRS Determination Letter | IRS TEOS, IRS (Form 4506-B) | Proof of tax-exempt status |
| Ohio Charity Registration/Reports | Ohio Attorney General’s Office | Registration, annual reports, founding docs |
| Articles of Incorporation, Bylaws | Ohio Attorney General’s Office | Founding and governing documents |
These forms provide transparency and allow the public to understand a nonprofit’s operations, finances, and compliance status