PUBLIC INSPECTION OF ANNUAL RETURNS AND APPLICATIONS FOR TAX-EXEMPT STATUS.

SEC. 10702. PUBLIC INSPECTION OF ANNUAL RETURNS AND APPLICATIONS FOR TAX-EXEMPT STATUS. (a) General Rule.— Section 6104 (relating to publicity of information required from certain tax-exempt organizations and certain trusts) is amended by adding at the end thereof the following new subsection: “(e) Public Inspection of Certain Annual Returns and Applications for Exemption.— “(1) Annual returns.— “(A) In general.— During the 3-year period beginning on the filing date, a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at the principal office of the organization and, if such organization regularly maintains 1 or more regional or district offices 101 STAT. 1330–460having 3 or more employees, at each such regional or district office. “(B) Organizations to which paragraph applies.— This paragraph shall apply to any organization which— “(i) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), and “(ii) is not a private foundation (within the meaning of section 509(a)). “(C) Nondisclosure of contributors.— Subparagraph (A) shall not require the disclosure of the name or address of any contributor to the organization. “(D) Filing date.— For purposes of subparagraph (A), the term ‘filing date’ means the last day prescribed for filing the return under section 6033 (determined with regard to any extension of time for filing). “(2) Application for exemption.— “(A) In general.— If— “(i) an organization described in subsection (c) or (d) of section 501 is exempt from taxation under section 501(a), and “(ii) such organization filed an application for recognition of exemption under section 501, a copy of such application (together with a copy of any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application) shall be made available by the organization for inspection during regular business hours by any individual at the principal office of the organization and, if the organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office. “(B) Nondisclosure of certain information.— Subparagraph (A) shall not require the disclosure of any information if the Secretary withheld such information from public inspection under subsection (a)(1)(D).” (b) Effective Date.— The amendment made by subsection (a) shall apply— (1) to returns for years beginning after December 31, 1986, and (2) on and after the 30th day after the date of the enactment of this Act in the case of applications submitted to the Internal Revenue Service— (A) after July 15, 1987, or (B) on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987.