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Nonprofit Law/charter school 501c3 disclosure of employee salaries not listed 990


Dear Mr. Mechanic:  Hello from New Orleans where I'm hoping to learn if a charter school operator with 501c3 status that files an IRS 990 but does not list anyone other than "school leader" salary is in fact required upon request to provide a list of all employees and their respective salaries.  These schools receive state and federal funding in addition to monies granted by philanthropic foundations, earned on investments, and raised via its fundraising events.  Does the 501c3 status also require that information on a charter school's investments portfolio be divulged upon request?  Best wishes and thank you for the work you do, Elizabeth (M Phil American history Columbia University 1994).

You are welcome, Elizabeth. As for Louisiana state law on Open Records and Open Meetings, the
Reporter's Committee for Freedom of the Press has links at:

Specifically read at 1.B.4.a Open Records for "Nongovernmental bodies
receiving public funds or benefits"  "Nongovernmental bodies receiving public funds are subject to the statute, to the extent that the records pertain to the receipt of public funds."
I would need to check court cases to see whether the employee salaries of the school "pertain" to the receipt of public funds.

1.C.1 has the scope of the records that must be available for the public generally.

The state law refers to entities whether or not they have received a determination letter from the IRS that the organization is exempt under section 501(c)(3).

The federal law applies only to Form 990. See FAQs About the Exempt Organization Public Disclosure Requirements at

With Best Wishes,

Harvey Mechanic

Nonprofit Law

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about 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 possible 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. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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