Q: I’m pretty sure a 501(c) 3 in San Francisco is cooking its books. For example, claiming on their 990 that a certain program cost $50,000 when I think it’s more like $500. Can I demand their receipts under a FOIA request? Is there a reward for discovering and proving such scammers?
A: It appears that under the federal Freedom of Information Act, 5 U.S.C. § 552, tax records from nonprofits, such as Form 990 filings, are subject to disclosure. See, e.g., Public.Resource.Org v. IRS, 2014 WL 2810499 (N.D. Cal. June 20, 2014). The IRS has a form for requesters who seek such records related to a specific tax-exempt organization. Unfortunately, you would only be able to obtain records submitted to the IRS itself through this procedure, and not receipts that the nonprofit may retain but did not necessarily submit in connection with its annual tax filing.
As for the second part of your inquiry – whether you might receive a reward for exposing the nonprofit – this unfortunately is outside the scope of the First Amendment Coalition’s expertise. You might want to reach out to an attorney who specializes in federal whistleblower laws if you feel you need guidance on this.
Bryan Cave LLP is general counsel for the First Amendment Coalition and responds to FAC hotline inquiries. In responding to these inquiries, we can give general information regarding open government and speech issues but cannot provide specific legal advice or representation.