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: I am a member of a religious organization (a church) which is recognized as a 501(c)(3) organization by the Internal Revenue Service. The by-laws of this organization originally required that major matters requiring decision be brought before the members of the organization for a vote of approval/disapproval. Within the past few years, the by-laws of this organization were changed to now only require approval by the organization's Board of Trustees. This change was not made known to the general membership of the organization (before or after the change), nor was it voted on by the general membership of the organization. The change was brought before the Board of Trustees only, and the Board of Trustees unanimously approved this change to the by-laws. It should be noted that the members of the Board of Trustees are/were not chosen by the general membership of the organization, nor do they serve defined terms on the Board. They are simply appointed by the President (i.e. Pastor) of the organization. I have used the web to peform basic searches on the requirements of 501(c)(3) organizations in my state, but have not been able to find anything that would speak to the legality of this situation. What is your general opinion as to whether this is allowable by most states' and/or federal requirements for 501(c)(3) organizations? (Note: I realize that this information would be soley for my educational and informational use only.) Thank you.
ANSWER: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. 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. However, I can inform you that states require members approval for changes to their voting rights. States do require in the articles of incorporation whether the organization is a membership organization or not. Therefore, you should first look to the articles of incorporation and then the bylaws, as they existed before the amendment (to see, among other things, what the procedure would be to amend the bylaws).
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
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QUESTION: Thank you for your quick response. I am in Ohio. As a member who has made regular bi-weekly financial contributions for the past several years, do I have a legal right to request a copy of the Articles of Incorporation and/or the 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
As for whether you would be able to obtain a copy of the amended bylaws, that is a question of Ohio law. I would be willing to work on your matter, but I would need to spend a substantial amount of time and that would be beyond the scope of this free forum. If you want to hire me for such work, please contact me directly to the email address below.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
