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.