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Information about the funding and expenses of federally tax-exempt organizations is, in most circumstances, required by law to be public.

Tax-exempt organizations that have annual gross receipts in excess of $25,000 in a tax year must file an "information return" with the Internal Revenue Service for that year. The return, not really a tax return but often referred to as such, is known as a Form 990 and requires the reporting of revenue sources; expenses such as salaries and wages, supplies, travel, and legal fees; and a statement of program accomplishments. It also asks for the names of, and compensation given to, "officers, directors, trustees and key employees" and requires the answering of dozens of other questions. The names and addresses of contributors to nonprofit organizations are not required to be listed.

The Form 990 is a public document that the tax-exempt organization must make available on demand.

The instructions for Form 990, for the 2006 tax year and for several preceding tax years, say a tax-exempt organization must:

"Make its application for recognition of exemption and its annual information returns available for public inspection without charge at its principal, regional and district offices during regular business hours."

"Make each annual information return available for a period of three years beginning on the date the return is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later."

"Provide a copy without charge, other than a reasonable fee for reproduction and actual postage costs, of all or any part of any application or return required to be made available for public inspection to any individual who makes a request for such copy in person or in writing (except as provided in Regulations sections 301.6104(d)-2 and -3)."

The rules also say that the organization may have an employee present during the inspection and that anyone wanting to inspect the records must be allowed "to take notes freely" during the inspection.

Requests made in person and during regular business hours for a copy of Form 990 must be fulfilled on the day of the request except in unusual circumstances, which the IRS defines as having the records request cause an unreasonable burden on the organization.

In those circumstances, the organization must provide the record on the business day immediately following the day the unusual circumstance ends or the fifth business day after the request, whichever occurs first.

The "application for recognition of exemption" referred to in the instructions for Form 990 are Form 1023 and Form 1024. Those forms and all supporting material required by the IRS and any additional material submitted with the application for exemption are also public, as are any documents or letters from the IRS in response to the application, as long as the application was filed before July 15, 1987.

Forms 990 are also available through some online services. One popular source is GuideStar.org, which makes the Forms 990 available without charge. GuideStar is a service provided, according to its Web site, by Philanthropic Research Inc., which is also a federally tax-exempt organization. "PRI's mission is to revolutionize philanthropy and nonprofit practice with information," it says on its Web site.

GuideStar, funded by a variety of foundations, says it gets its financial information from the "IRS Business Master File of exempt organizations and IRS Forms 990, 990-EZ, and 990-PF. Other information, such as an organization's programs, accomplishments, and goals, are obtained directly from the organization or from the organization's Form 990 or 990-EZ."