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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 boards

Nonprofit Law - Non-profit boards


Expert: Harvey Mechanic - 6/29/2009

Question
Is it necessary for the names and addresses of board members of a non-profit
organization to be made public and is it necessary to publicly announce all
board meetings?

Answer
The federal requirement is in the IRS disclosure rules. 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 may review pdf copies of filed forms 990 and form 990-Pf by
searching at:
http://tfcny.fdncenter.org/990s/990search/esearch.php

Also you can go to www.guidestar.org and you can register there
without fee and do a basic search and see the 990s there and
other information.

I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you that some state's require public filings to their Secretary of State's office that include the names of the Board members.

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)

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)

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com  

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