Several items are exempt from both public inspection and the requirement to provide copies.
Special rules apply to non-profit organizations that aren't required to use Form 1023 or 1024 as part of their exemption application or that filed their exemption application before July 15, 1987. In person request for copies normally must be provided that same day. If unusual circumstances exist, making such a request an unreasonable burden, the organization has until the earlier of the fifth business day after the request or the first business day for which the unusual circumstance no longer applies. Examples of unusual circumstances are contained in the IRS Regulations. The requests normally must be fulfilled within 30 days of when they're received.