The Library · 26 U.S.C. § 6104
IRC § 6104: Public inspection of returns
Which exempt-organization returns are open to public inspection, and what they disclose.
This page describes the source; it does not advise on it. The government's published text is the authority.
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Citation
26 U.S.C. § 6104
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Statute
Edition
2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.
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Foundations, CPA firms
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2026-10-21, from www.govinfo.gov
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26 U.S.C. § 6104 (2024 main edition), copy retrieved 2026-10-21, SHA-256 eb758faeb57988917d0701780e24cd78d4f044fb3328029d85854ebfb7b7ebde, paretoalphasystems.com/library/irc-6104
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