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

Kind

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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A page extract: it may begin or end with the text of neighbouring sections.

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Foundations, CPA firms

Retrieved

2026-10-21, from www.govinfo.gov

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eb758faeb57988917d0701780e24cd78d4f044fb3328029d85854ebfb7b7ebde
Cite this copy

26 U.S.C. § 6104 (2024 main edition), copy retrieved 2026-10-21, SHA-256 eb758faeb57988917d0701780e24cd78d4f044fb3328029d85854ebfb7b7ebde, paretoalphasystems.com/library/irc-6104

Read it with

IRC § 4941: Self-dealing

Statute · 2024 main edition

IRC § 4943: Excess business holdings

Statute · 2024 main edition

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