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About Harvey Mechanic
Expertise
US 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 questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search:
site:allexperts.com/q/nonprofit
[with your other search terms appended].

Experience
I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

You are here: Experts > Real Estate > Tax Planning: U.S. > Nonprofit Law > Non-Profit Reporting

Nonprofit Law - Non-Profit Reporting

Expert: Harvey Mechanic - 10/24/2009

Question
I am a member of a Pop Warner/All American youth Football organization. The Board of Directors is headed by few individuals who refuse to divulge information regarding actions taken at Board meetings (regardless of importance...they simply state that they are not obligated to inform the league's members of the business that takes place during Board meetings).
I live in California and know there are statutes that relate to reporting rquirements for nonprofits to memberships but I have no idea if a Pop Warner Football Association would fall into that category. So, my question is: Does a Pop Warner Football Association fall under California Statutes regarding making actions taken at and minutes of meetings available to it's members? How can I get details if they refuse to show parents financials.

Answer
I am assuming that the Pop Warner group is a 501(c)(3) organization. Therefore, they would need to give you copies of their articles of incorporation and bylaws. 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

You can then review the articles of incorporation and bylaws to see if the members have any right to access the minutes of meetings. I doubt that you will find anything like that.

Then you would try to find out what, if any, government benefits the organization receives. There are Open Access laws in the States which are usually called "Sunshine Laws". Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government.

As for the California law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ca

specifically at 1.B.4 is Open Records for "Nongovernmental bodies
receiving public funds or benefits" and the sections nearby have
the applicable discussion. I.C. has the list of Records that must
be made available by applicable organizations. That organization
may not even be under that classification (if it does not receive
government funds or benefits)

specifically at "Open Meetings" about 1/2 the way down the left
column at I.C.4 "Nongovernmental bodies receiving public funds or
benefits" if that applies or any of the other sections nearby
apply to your situation. That organization may not even be under
that classification (if it does not receive government funds or
benefits)

You will see there that, even if the organization receives state benefits, unless it has a government official on its board, it will probably not be subject to the California sunshine law.

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

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