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2025›Instructions for Form 990-PF›General Instructions

R. Disclosures Regarding Certain Information and Services Furnished

2025 Inst 990-PF (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

A section 501(c) organization that offers to sell or solicits money for specific information or a routine service to any individual that could be obtained by the individual from a federal government agency free or for a nominal charge must disclose that fact conspicuously when making such offer or solicitation.

Any organization that intentionally disregards this requirement will be subject to a penalty for each day the offers or solicitations are made. The penalty is the greater of $1,000 or 50% of the total cost of the offers and solicitations made on that day.

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