You can post your 990 on your own website, or as part of a database of similar documents (such as the one at http://www.guidestar.org). The documents must be available for downloading at no cost. Software such as Adobe Acrobat must be used that reproduces a "graphic image" of the 990 in exactly the way it was filed with the IRS, and in such a way that someone cannot download your 990 and easily make changes to it. If you choose to post your 990s on the Internet instead of making them available on request, you must tell anyone who requests your 990 the website at which your 990 is located.
The California Attorney General's Office plans to post 990s for California nonprofits on its website in the fall of 1999. This will meet the IRS requirement for disclosure.
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