Pursuant to IRS Regulations, it is the policy of COSLA to allow public access to its original exemption application and to its IRS Form 990. In addition, COSLA will make copies of its governing documents, conflict of interest policy/disclosures, and year-end financial statements available to the public. This access will be provided at COSLA's principal headquarters offices at a time mutually agreeable between its headquarters and the individual requesting the inspection during regular business hours. In addition, COSLA will make each Form 990 information return available for a period of 3 years from filing. Headquarters will provide a copy of the exemption application or Form 990 without charge, other than a reasonable fee for reproduction and actual postage costs, as applicable. The copy must include all information furnished to the IRS as well as all schedules, attachments, and supporting statements, except for the name and address of any contributor to the organization. For further detailed information regarding these IRS requirements, refer to the General Instructions for Form 990.