On April 8, 1999, the IRS issued T.D. 8818, amending the regulations implementing § 6104 of the Code. The amendments generally require tax-exempt organizations (other than private foundations) to provide copies of certain tax documents to requesting individuals; these tax documents are usually to be provided immediately in the case of in-person requests and within 30 days in the case of written requests. The tax-exempt organization may charge a reasonable copying fee plus actual postage, if any. These new disclosure requirements are in addition to the requirement that tax-exempt organizations must make their tax-documents available for public inspection.

• How can one get a copy of an organization's exemption application or annual information return from the IRS?
• What was the old law and to what extent does it still apply?
• What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
• If an organization makes it documents "widely available" must it make the documents available for public inspection?
• Is there a convenient exception to the requirement to provide copies?
• What does the IRS consider to be a reasonable charge for copying costs?
• What does the new law require the tax-exempt organization to do?
• What disclosure laws apply to private foundations?
• What tax documents are affected by the new regulations?
• What organizations are tax-exempt organizations for the purposes of the new law?
• Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of the annual returns to requesters?
• Are tax-exempt organizations required to disclose the names or addresses of its contributors?