AboutHarvey 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
Question QUESTION: New president of the board wants to hold closed meetings. This is a nonprofit for an athletic association for kids which pay to play making them members I believe. If they are members, can the president make these closed meetings. We have always held open meetings but new president is trying to run things "her way" not accepting votes by other board members and closing meetings to everyone including parents of kids who pay to play. I believe she cannot do this since we have "paying members". I am correct in this. Thank you for your time.
ANSWER: You would need to review articles of incorporation and bylaws to find the rights of persons who pay to play, if any. Now, if they are what the state considers voting members, and that is usually indicated in the articles of incorporation, let me know and the state. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you.
Also notify me if the nonprofit receives any benefits from any government agency.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
---------- FOLLOW-UP ----------
QUESTION: Thanks for your prompt reply. We are located in Missouri. It is my understanding that bylaws have not been used in years so I am not sure how to handle that. Also, they do not receive any benefits from any government agency that we are aware of. I do not believe though that their prior bylaws ever stated anything about the rights of persons who pay to play.
Answer You did not mention the articles of incorporation, a copy of which you can obtain from the State and that will indicate about voting membership. You may search online on the website of the Secretary of State
and download filed documents, like articles of incorporation. http://bit.ly/cN01n at "Search Document Filings"
The organization also will need to supply you certain documents like 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
