The regulations make clear that fees charged by the IRS for supplying copies cannot exceed the amounts listed in the agency’s Freedom of Information Act Fee Schedule. Under that schedule, when copies are requested from the IRS, the first 100 pages copied by or for requestors are free of charge, unless it is a commercial requestor.  The fee is $.20 a page after the first 100 pages.

Exempt organizations may charge fees corresponding to the IRS per-page copying fees, however, they need not provide the first 100 pages free of charge. 

The final regulations make permanent the temporary regulations published in the Federal Register on July 9, 2003. These regulations were issued to provide further detail on compliance with rules that require tax-exempt organizations (other than private foundations) to provide copies of certain tax documents to requesting individuals. Generally, these documents must be provided immediately for in-person requests and within 30 days for written requests. The rules allow tax-exempt organizations to charge a reasonable copying fee plus actual postage, if any.