I was a part of a discussion tonight about the disclosure requirements for tax-exempt organizations. There are two publications by the IRS on the matter. They are publication Publication 4221 and Publication 557. The key point is this:

A 501(c)(3) organization must make certain documents available for public inspection and copying upon request and without charge (except a reasonable charge for copying). The organization must disclose its exemption application (Form 1023) along with all supporting documents and a copy of the exemption ruling letter issued by the IRS. The IRS makes these documents available for public inspection and copying. Private foundation returns filed on or after March 13, 2000, are also subject to these disclosure rules.