Subject: CA Attorney General: IRS Form 990 rules
From: M Petrelis <[email-masked]>
Date: Thu, 12 Mar 1998 13:44:23 EST

[dear friends,
The following is excerpted from the December 1997 California Attorney
General's Report on Charitable Solicitation by Commercial Fundraisers.  You
can obtain a copy of this free document by writing to: Attorney General's
Public Inquiry Unit, PO Box 944255, Sacramento, CA 94244-2550.  Order the
report today, even if you don't reside in California.  Please also visit the
>www.accountabilityproject.com < 
website to view condensed versions of Form 990 from almost thirty AIDS
agencies across the country.--mp]

Smart donors know that it is wise to ask these questions [how much goes for
overhead, salaries, etc.] and to get satisfactory answers before writing a
check to a charitable organization.  Any legitimate charitable tax exempt
organization should be able to supply a donor with proof of its tax exempt
status with the IRS and with either a copy of its Form 990 (filed with the
IRS) or a written financial report outlining its revenues, costs and breakdown
of charitable programs.

If you wish to review a copy of a charity's Form 990 (or Form 990 EZ or 990
PF), you may go directly to the charity's principal office during business
hours and ask to review that charity's Form 990 (or 990 EZ or 990 PF) for the
three most recent taxable years.  

Federal law requires the charity to comply with such a request.  If the
charity refuses to honor your request for review of its Form 990, you may
complain to:
    Internal Revenue Service, Customer Service
    300 N. Los Angles Street, MS7043
    Los Angeles, CA 90012

Federal tax law has been amended to make it easier for you to obtain Form 990s
by mail from a charity, subject to reasonable notice and copying charges.
This new law will take effect in mid-1998, and will require a charity to
provide immediately upon request in person a copy of the charity's three most
recent Form 990 returns.  Any person may also send the charity a written
request for Form 990 copies, which must be honored with 30 days.  The charity
may charge reasonable copying fees and actual postage costs for mailing the
Form 990.