According to IRS public disclosure requirements, tax-exempt nonprofits are required to provide copies, upon request, of their three most recently filed annual information returns (IRS Form 990) and their application for tax-exemption. Requests made in person should be provided the same day; requests in writing should be provided within 30 days. In Oregon, tax-exempt nonprofits are also required to provide copies, upon request, of their three most recently filed annual information returns with Oregon Department of Justice Charitable Activities  (CT-12).

Here is a graphic of What’s Public? What’s Private? (BoardSource). Private information includes planning and budgeting documents, board minutes, executive session minutes, confidential material, donor information, private addresses of board, staff or volunteers, and personnel files.

Annual returns 990 and CT-12 are available on demand from government websites through search engines.

990 Forms – IRS Tax Exempt Organizaiton Search

CT-12 – Oregon DOJ Charity Search

Note: While every nonprofit is encouraged to function transparently, the Oregon Public Records Law does not apply to nonprofit corporations.