Memorandum 
Date: March 12,  1993  
To: File  
From: Alec Vachon  
Re: IRS Form 990  

Spoke with Debbie Palomino (202-622-9590) re background on IRS Form 990 "Return of Organization Exempt from Income Tax." Information required on this form includes detailed financial information (sources of income, expenditures, etc.), program service accomplishments, and names of officers and their compensation. 

Copies of a Form 990 on any organization are publicly available. Member requests usually take about 8 weeks to fill (but can be expedited); they must be submitted in writing and directed to: 

Ms. Gayle Morin Assistant to the Commissioner (Legislative Liaison)
11 Constitution Ave., N.W. 
Rm. 3244 
Washington, D.C. 20224 

Private citizens may also request any organization's Form 990 using IRS Form 4506A, which is submitted to the regional IRS center where the nonprofit submits its Form 990. 

Lastly, organizations are required to make this information available to anyone who requests it; often the fastest route, and if an organization is difficult (e.g., requires it be read in their office), may be a signal that they may have problems.