Fundraising nonprofits must prioritize compliance with filings and records that are generally required to be available for public inspection, ensuring these documents are provided upon request by mail or made accessible through widely available platforms where applicable as part of lawful charitable solicitation practices, including:

• IRS Form 990 series (such as Form 990 or 990 EZ) as the primary public disclosure document, providing detailed financials, leadership compensation, and program activities, and required to be accessible to anyone upon request either in person or in writing (IRS standard).
• IRS Form 1023 or 1023 EZ (application for tax exempt status), which must be made available for public inspection upon request after approval.
• IRS determination letter confirming tax exempt status, required to be provided for public inspection upon request.
• State charitable registration filings and annual renewals, generally required for organizations that solicit donations and often accessible through state databases for public review.

Fundraising nonprofits are required to meet additional disclosure and compliance obligations to ensure transparency, including:

• Providing proper donor acknowledgment for tax deductible contributions in accordance with IRS requirements.
• Making required documents available for public inspection upon request or through accessible platforms where applicable.
• Maintaining accurate and complete financial and governance records to support all required disclosures.

These standards reflect our interpretation of general IRS requirements and serve as the basis for verifying nonprofit compliance. Fundraising nonprofits that complete verification may receive promotional benefits, as our goal is to connect verified organizations with thousands of donors who actively seek to support nonprofits they trust. These requirements are essential not only for compliance but also for demonstrating transparency, strengthening public confidence, and ensuring accountability to donors.

Verified Compliance Benefits