Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. For more information, see the 2006 Instructions for Form 990-T.

Political organizations only requesting a credit for federal telephone excise taxes paid should file Form 990-T instead of Form 1120-POL. For more information, see the Instructions for Form 990-T.