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inspection during regular business hours at the organization 's principal office and at any regional <br /> or district offices having three or more employees . Form 990 for a particular year must be made <br /> available for a three year period beginning with the due date of the return . '-/ In addition , <br /> organizations that file Form 990 must comply with written or in-person requests for copies of the <br /> Form 990 . The organization may impose no charge other than a reasonable fee to cover <br /> copying and mailing costs . If requested , copies of the Form 990 for the past three years must be <br /> provided . In-person requests must be satisfied on the same day. Written requests must be <br /> satisfied within 30 days .-/ <br /> 8 . Revenue Procedure 75-50 . Rev. Proc . 75-501/ sets forth notice , publication , and <br /> recordkeeping requirements regarding racially nondiscriminatory policies that must be complied <br /> with by private schools , including church-related schools , as a condition of establishing and <br /> maintaining exempt status under section 501 (c) (3 ) of the Code . Under Rev . Proc . 75-50 private <br /> schools are required to file an annual certification of racial nondiscrimination with the IRS . For <br /> private schools not required to file Form 990 , the annual certification must be filed on Form 5578 , <br /> Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal <br /> Income Tax . This form maybe obtained from your local IRS office . Form 5578 must be filed by <br /> the 15th day of the fifth month following the close of the fiscal year. Form 5578 may be filed <br /> individually or by the diocese on behalf of all schools operated under diocesan auspices . <br /> 11 The penalty for failure to permit public inspection of the Form 990 is $20 for each day during <br /> which such failure continues, up to a maximum of $ 10, 000. I. R. C. § 6652(c) ( 1) (C). <br /> 12 1. R. C. § 6104(d). Generally, a copy of an organization 's exemption application and supporting <br /> documents must also be provided on the same basis. However, since Catholic organizations <br /> covered under the Group Ruling did not rile exemption applications with IRS, nor did USCC, <br /> organizations covered under the Group Ruling should respond to requests for? ublic inspection <br /> and written or in-person requests for copies by providing a copy of the page of the current <br /> OCD on which they are listed. If a covered organization does not have a copy of the current <br /> OCD, it has two weeks within which to make it available for inspection and to comply with in- <br /> person requests for copies. Written requests must be satisfied within the general time limits. <br /> For more information on the section 6104(d) requirements, see OGC Memo dated May 18, <br /> 1999. <br /> 13 1975-2 C. B. 587. <br /> 0400 <br />