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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 > public disclosure

Nonprofit Law - public disclosure

Expert: Harvey Mechanic - 10/25/2009

Question
what if a non-profit organization(church) refuses to give you a copy of their 501c and a financial statement? or a copy of their current 990

Answer
I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As to the IRS, 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

Note that churches are not required to file form 990.

Your state may give other benefits, but usually not unless the church receives substantial governmental benefits.
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 your state law on Open Records and Open Meetings
See www.rcfp.org/ogg/index.php?op=browse&state=mn
but change the last two letters from mn to your state's two
letter postal code (unless yours is in Minnesota)

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)

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

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