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:

Adam's Apple

The protrusion in the neck, more prominent in males, formed by the thyroid cartilage surrounding the larynx.

Mobile and Soft

Describes physical characteristics such as the ability to move easily and the quality of being pliable or not hard to the touch.

Parotid Gland

A major salivary gland located on each side of the face, responsible for producing saliva to aid in digestion.

Ear Lobe

The lower, fleshy, outer portion of the ear, often where earrings are worn.