AboutHarvey Mechanic Expertise Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer question about Nonprofit's Unrelated Business or how to fill out forms. This forum is only for legal questions about a specific nonprofit asked by members or those otherwise directly effected by the specific nonprofit organization.
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Question I volunteer and pay membership dues at an organization that has 5013C status. Are they required to make available financial statements and monthly meeting minutes to their members/or the general public? Also, are there any requirements regarding electing/appointing members to the board of directors?
Answer Unless the Articles of Incorporation, Bylaws or any resolutions require otherwise, federal law only requires certain disclosures.
If a nonprofit has received IRS exemption determination or files
annual returns (Form 990) with the IRS it has an obligation to
provide anyone with certain copies. See FAQs About the Exempt
Organization Public Disclosure Requirements
www.irs.gov/charities/article/0,,id=96430,00.html
Specifically for 1023 or 1024 exemption application and supporting
documents required with those applications like articles of
incorporation and bylaws as they existed at the time they submitted
them with the 1023 application.
www.irs.gov/charities/article/0,,id=135008,00.html
