IRS Guidance on Public Inspection of Form 990-T

Notice 2007-45 gives interim IRS guidance on section 6104(d)(1)(A)(ii) of the Internal Revenue Code, added by the Pension Protection Act of 2006. The Act imposed new requirement on all organizations exempt under section 501(a) and described in section 501(c)(3) to make their Form 990-T available for public inspection. Full text.