(1) Public inspection
(A) Organizations described in section 501 or 527 If an organization described in section
501 (c) or (d) is exempt from taxation under section
501 (a) for any taxable year or a political organization is exempt from taxation under section
527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section
501 (a) or notice of status filed by the organization under section
527 (i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section
501 (a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section
501 which it has been determined describes such organization.
(B) Pension, etc., plans The following shall be open to public inspection at such times and in such places as the Secretary may prescribe:
(i) any application filed with respect to the qualification of a pension, profit-sharing, or stock bonus plan under section
401 (a) or
403 (a), an individual retirement account described in section
408 (a), or an individual retirement annuity described in section
408 (b),
(ii) any application filed with respect to the exemption from tax under section 501(a) of an organization forming part of a plan or account referred to in clause (i),
(iii) any papers submitted in support of an application referred to in clause (i) or (ii), and
(iv) any letter or other document issued by the Internal Revenue Service and dealing with the qualification referred to in clause (i) or the exemption from tax referred to in clause (ii).
Except in the case of a plan participant, this subparagraph shall not apply to any plan referred to in clause (i) having not more than 25 participants.
(C) Certain names and compensation not to be opened to public inspection
In the case of any application, document, or other papers, referred to in subparagraph (B), information from which the compensation (including deferred compensation) of any individual may be ascertained shall not be open to public inspection under subparagraph (B).
(D) Withholding of certain other information
Upon request of the organization submitting any supporting papers described in subparagraph (A) or (B), the Secretary shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) or (B) the public disclosure of which he determines would adversely affect the national defense.
(2) Inspection by committees of Congress Section
6103 (f) shall apply with respect to
(A) the application for exemption of any organization described in section
501 (c) or (d) which is exempt from taxation under section
501 (a) for any taxable year or notice of status of any political organization which is exempt from taxation under section
527 for any taxable year, and any application referred to in subparagraph (B) of subsection (a)(1) of this section, and
(B) any other papers which are in the possession of the Secretary and which relate to such application,
as if such papers constituted returns.
(3) Information available on Internet and in person
(A) In general The Secretary shall make publicly available, on the Internet and at the offices of the Internal Revenue Service
(i) a list of all political organizations which file a notice with the Secretary under section
527 (i), and
(ii) the name, address, electronic mailing address, custodian of records, and contact person for such organization.
(B) Time to make information available The Secretary shall make available the information required under subparagraph (A) not later than 5 business days after the Secretary receives a notice from a political organization under section
527 (i).