Political Organization Filing Requirements: Penalties for Failing to Make Forms 990 Publicly Available
What if the tax-exempt political organization does not make its Forms 990 publicly available?
A penalty of $20 per day may be imposed on any person with a duty to comply with the public inspection requirements for each day a failure to comply continues. The maximum penalty that may be incurred for any failure to disclose any one return is $10,000.
Page Last Reviewed or Updated: 2012-08-14
