SECTION 4. EXCEPTION WHERE

FORM 990–T USED SOLELY TO REQUEST TELEPHONE EXCISE TAX REFUND

For 2006, exempt organizations must use Form 990–T if they wish to request a refund of telephone excise tax paid after February 28, 2003, and before August 6, 2006. See Notice 2006–50, 2006–25 I.R.B. 1141, for more information regarding the telephone tax refund.

A charity that files a Form 990–T solely to request a refund of the federal telephone excise tax is not required to make that Form 990–T available for public inspection and copying. However, if a charity files a Form 990–T to request a refund of the federal telephone excise tax and to report unrelated business taxable income under section 511, the charity is required to make that Form 990–T available for public inspection and copying in its entirety.