Thanks very much to everyone who responded!
Here's a compilation of the guidance I received (paraphrased and edited)...
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Try the Foundation Center. They have a 990 database but I think they would only come up if they were involved with grants.
There is also http://www.irs.gov/app/pub-78/.
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There are research guides for grants and nonprofits at http://www.njstatelib.org/Research_Guides/Grants/index.php
Look at http://www.guidestar.org\\\\
It used to be that a lot of information was available at the site for free, but it looks like they charge for more in-depth information. Sometimes the state’s attorney general maintains a report if it is a charitable organization.
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I believe that charities have to provide a copy of a 990 if you request it. Guidestar collects many but it isn't comprehensive.
They may choose to thank their donors publicly but I don't think they are obligated to reveal the source of their funding, the way a political campaign would.
Most Secretary of State filing sources don't have nonprofits but you can retrieve the filing from the state on record. It takes a few days. Note, however, that the filings rarely contain the information people expect, such as the board. In California, it isn't required.
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As far as I know, the non-profit itself is the only place to go for the records. California may have some filing requirements, but in Texas you have to make an appointment with the non-profit to see their books. There aren't any federal requirements beyond that and no federal filings on the non-profit will be available from the IRS.
It's really difficult to get the non-profits to show you everything, as you can imagine. They don't have to provide copies. Everything is on their schedule at your expense.
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I often find these filings on the Foundation Center's site, see: http://tfcny.fdncenter.org/990s/990search/esearch.php
I've also found Harvard's nonprofit research guide helpful in the past:
http://www.hks.harvard.edu/library/research/guides/?guide=Nonprofit
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Often times they have to file with the Secretary of State. I would think a list of donors would not be public but an annual report would be.
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The Foundation Center's Foundation Directory usually works. There is also a subscription part to the Foundation Center, but I think you'll be able to get the 990s there.
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//foundationcenter.org/ has that type of information, but it's a subscription database...
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You might be able to get the 990 and other information from Guide star.
http://www.guidestar.org/
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Thanks again, everyone!
Dave C.
David C. Clark, JD, MLIS
Law Librarian
Lightfoot, Franklin, & White, L.L.C.
The Clark Building, 400 20th St. N.
Birmingham, AL 35203-3200
205-581-0768 / 205-380-9368 FAX
(Any opinions expressed herein are solely my own.)
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