Electronic Filing of Form 990

Issue

All 501(c)(3) charitable organizations are required to file the Internal Revenue Service (IRS) Form 990 in accordance with the annual reporting requirements under Sec. 6033 of the Internal Revenue Code. This form asks for detailed information about the activities of the charity for the reporting year and serves to confirm that the filing charity is fulfilling its charitable purpose as stated in its determination letter granting tax-exempt status. There are not currently any technological requirements for the mode by which a charity must file this form (i.e. filled out by hand and mailed or completed in a fillable-PDF which is sent electronically to the IRS). The IRS makes Form 990 data publicly available, but due to the varied methods of receipt from charities, the data is not always easy to provide in a machine-readable format that would allow a user to search or aggregate information related to reported charitable activities.

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