Nonprofit Law/contracts

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QUESTION: Local 501c3 sports/mentoring organization leases the baseball fields from the city.  The organization will not have an open meeting, disclose financial records or disclose who they contract to mow the baseball fields (the city does not maintain the fields).  The concern is that the contract to mow the fields is going to the organization’s chief volunteer officer.  Thank you for your information on open meetings and disclosure of financial information, which has been very helpful.  I do need further guidance to see if I am on the right track.  Can the meetings where the board discusses the fields qualify under the open meeting act since the fields are owned by the city and can the contract for mowing be included in that open meeting?  We live in Oklahoma.
Thanks,


ANSWER: As for your state law on Open Records and Open Meetings
See www.rcfp.org/ogg/index.php?op=browse&state=ok

specifically at "Open Meetings" about 1/2 the way down the left
column at I.C.4 "Nongovernmental bodies receiving public funds or
benefits" and it does not appear that the local sports/mentoring organization would be subject to the law.
---Start of Excerpt--
All boards, bureaus, commissions, agencies, trusteeships, authorities, councils, committees, public trusts, or any entity created by a public trust, task forces or study groups in the State of Oklahoma supported in whole or in part by public funds, or entrusted with the expending of public funds, or administering public property are public bodies for purposes of the act. 25 Okla. Stat. 2001 § 304.1. Private organizations are subject to the Act if (1) they do not submit itemized invoices for goods or services provided and instead receive a direct allocation of public funds from tax or other revenues or (2) there is no quid pro quo between the amount of goods, and services provided and the funds received, i.e. the organization receives funds regardless of whether they provide goods and services. 2002 Okla. Op. Att'y Gen. 37.
---End of Excerpt--

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




---------- FOLLOW-UP ----------

QUESTION: Is there any way to get this information?  Also, thank you for responding so quickly.

Answer
You are welcome.  Other than the organization giving you the information voluntarily you would need to see if that information is in its filings. 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

You may review pdf copies of filed forms 990 and form 990-Pf by
searching at:
http://tfcny.fdncenter.org/990s/990search/esearch.php

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

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Harvey Mechanic

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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 by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

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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

To inquire to have me work for you on matters beyond what I offer on this free forum contact me at 302.824.0757 or to: Harvey108@hotmail.com.

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