A charity must make available for public inspection its application for tax exemption, its determination letter, and its most recent annual infor mation returns (Forms 990). A charity also must provide copies of these documents upon request (unless it makes the documents widely available). A charity may not charge you for inspecting the documents, but it may charge a reasonable fee for copying and mailing the documents. Note: Certain charities, including churches, synagogues, and mosques, are not required to file exemption applications and annual information returns. .
