(b) Certain organizations described in section 501(c)(3)(1) its gross income for the year,
(2) its expenses attributable to such income and incurred within the year,
(3) its disbursements within the year for the purposes for which it is exempt,
(4) a balance sheet showing its assets, liabilities, and net worth as of the beginning of such year,
(5) the total of the contributions and gifts received by it during the year, and the names and addresses of all substantial contributors,
(6) the names and addresses of its foundation managers (within the meaning of section 4946(b)(1)) and highly compensated employees,
(7) the compensation and other payments made during the year to each individual described in paragraph (6),
(8) in the case of an organization with respect to which an election under section 501(h) is effective for the taxable year, the following amounts for such organization for such taxable year:(A) the lobbying expenditures (as defined in section 4911(c)(1)),
(B) the lobbying nontaxable amount (as defined in section 4911(c)(2)),
(C) the grass roots expenditures (as defined in section 4911(c)(3)), and
(D) the grass roots nontaxable amount (as defined in section 4911(c)(4)),
(9) such other information with respect to direct or indirect transfers to, and other direct or indirect transactions and relationships with, other organizations described in section 501(c) (other than paragraph (3) thereof) or section 527 as the Secretary may require to prevent—(A) diversion of funds from the organization’s exempt purpose, or
(B) misallocation of revenues or expenses,
(10) the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):(A) section 4911 (relating to tax on excess expenditures to influence legislation),
(B) section 4912 (relating to tax on disqualifying lobbying expenditures of certain organizations),
(C) section 4955 (relating to taxes on political expenditures of section 501(c)(3) organizations), except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded, and
(D) section 4959 (relating to taxes on failures by hospital organizations),
(11) the respective amounts (if any) of—(A) the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section 4958 (relating to taxes on private excess benefit from certain charitable organizations), and
(B) reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section,
except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,
(12) such information as the Secretary may require with respect to any excess benefit transaction (as defined in section 4958),
(13) such information with respect to disqualified persons as the Secretary may prescribe,
(14) such information as the Secretary may require with respect to disaster relief activities,
(15) in the case of an organization to which the requirements of section 501(r) apply for the taxable year—(A) a description of how the organization is addressing the needs identified in each community health needs assessment conducted under section 501(r)(3) and a description of any such needs that are not being addressed together with the reasons why such needs are not being addressed, and
(B) the audited financial statements of such organization (or, in the case of an organization the financial statements of which are included in a consolidated financial statement with other organizations, such consolidated financial statement), and
(16) such other information for purposes of carrying out the internal revenue laws as the Secretary may require.
For purposes of paragraph (8), if section 4911(f) applies to the organization for the taxable year, such organization shall furnish the amounts with respect to the affiliated group as well as with respect to such organization.
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 85–866, title I, § 75(b), Sept. 2, 1958, 72 Stat. 1661; Pub. L. 91–172, title I, § 101(d)(1), (2), (j)(30), (31), Dec. 30, 1969, 83 Stat. 519, 520, 529; Pub. L. 93–406, title II, § 1031(c)(2), Sept. 2, 1974, 88 Stat. 946; Pub. L. 94–455, title XIII, § 1307(a)(4), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1722, 1834; Pub. L. 96–603, § 1(a), Dec. 28, 1980, 94 Stat. 3503; Pub. L. 99–514, title XV, § 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 100–203, title X, § 10703(a), Dec. 22, 1987, 101 Stat. 1330–460; Pub. L. 103–66, title XIII, § 13222(c), Aug. 10, 1993, 107 Stat. 480; Pub. L. 104–168, title XIII, § 1312(a), (b), July 30, 1996, 110 Stat. 1479; Pub. L. 104–188, title I, § 1703(g), Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105–34, title XVI, § 1603(b), Aug. 5, 1997, 111 Stat. 1096; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(A), Oct. 21, 1998, 112 Stat. 2681–889; Pub. L. 106–230, § 3(a)(2), July 1, 2000, 114 Stat. 482; Pub. L. 107–276, § 3(c), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 109–222, title V, § 516(b)(1), May 17, 2006, 120 Stat. 371; Pub. L. 109–280, title XII, §§ 1205(b)(1), 1223(a), (b), 1235(a)(1), 1245(a), (b), Aug. 17, 2006, 120 Stat. 1067, 1090, 1101, 1108; Pub. L. 110–343, div. C, title VII, § 703(a), Oct. 3, 2008, 122 Stat. 3919; Pub. L. 111–148, title I, § 1322(h)(2), title IX, § 9007(d), Mar. 23, 2010, 124 Stat. 192, 857; Pub. L. 114–113, div. Q, title IV, § 405(b), Dec. 18, 2015, 129 Stat. 3119; Pub. L. 115–97, title I, § 13308(b), Dec. 22, 2017, 131 Stat. 2129; Pub. L. 115–141, div. U, title IV, § 401(a)(258), (d)(6)(B)(v), Mar. 23, 2018, 132 Stat. 1196, 1211; Pub. L. 116–25, title III, §§ 3101(a), 3102(a), July 1, 2019, 133 Stat. 1015, 1016.)