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Printable Form Instructions 990-PF Roseville California: What You Should Know
Return of Organization Exempt from Income Tax. (a) General. The following are requirements for all exempt organizations in connection with a public release of information from, or under the direction of the organization, if the information constitutes a public record and is required by this Division. To meet the requirements of this section, the organization must maintain an accurate and complete system to track all its exempt activities, to maintain a record of information released to the public under this Division, and to make all of its exempt activities publicly available. (h) Exempt Activity. (1) For purposes of this section a public release of information pursuant to this section includes any activity that includes the public release of any matter, other than: (A) The fact that funds have been placed on deposit, received in payment, disbursed, or otherwise used by the organization or an officer, member, or agent of the organization or a related person to engage in exempt activities; or (B) The name, address, or TIN of an officer, member, or agent that is acting as an officer, member, or agent for the organization. (2) A release of information under this section is not required to be made under a publicly accessible website. (i) Requirements for Records.
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