Unless the "Widely Available" Provision Is Satisfied, a § 501(c)(3)

question 59

True/False

Unless the "widely available" provision is satisfied, a § 501(c)(3) exempt organization (excluding churches and private foundations) must make copies of the following available to the general public: Form 990 (Return of Organization Exempt from Income Tax) and Form 1023 [Application for Recognition of Exemption under § 501(c)(3)] or Form 1024 [Application for Recognition of Exemption under § 501(a)].

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Definitions:

Target Persons

Individuals who are the focus or recipients of certain actions, behaviors, or strategies.

Political Tactic

A strategic action or maneuver used to gain advantage or influence outcomes within the political or organizational landscape.

Agenda

A list, plan, or outline of things to be considered or done at a meeting or through a project or course of action.

Decision Makers

Individuals or groups responsible for making choices that affect outcomes or determine strategies.