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Nonprofit Law/Corporate By-laws, rules, financial reports


I am wondering about a Florida 501c3 that is not a governmental aganecy, but connected to one.  This is a Band Booster corporation in a high school.  

My questions are:  Are the By-Laws and corporate minutes and rules public record or filed somewhere that I can view or get a copy?

An election was held for officers.  One of the elected officers resigned her position almost immediately.  Her position was not filled with the other person who ran, nor was it filled at all.  The president states that that is a decision of the band director and he chose not to fill it.  It that proper procedure?

Are the financials public record? If so, how would I get a copy. Shouldn't they be provided at an annual meeting of the Boosters?  

Thank you!

Generally a booster organization is an entity separate from the school board and the school board has no control over the decisions of the booster organization.

As for your state law on Open Records and Open Meetings, the Reporter's Committee for Freedom of the Press has links to each state's laws at:

specifically read at 1.B.4.a Open Records for "Nongovernmental bodies receiving public funds or benefits" and the sections B5-B7 nearby have the applicable discussion. If none of those apply to the organization , then the state open records law does not apply to the organization.

But, as to federal law, if a nonprofit has received IRS exemption determination and  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

The exempt organization is required, upon request to provide copies of the exemption application that it filed with the IRS along with supporting documents required with those applications, which includes articles of incorporation and bylaws as they existed at the time the exemption application was filed with the IRS.

So you can then look into the bylaws (if there were not later amended) and find out the procedure for the election of officers.

Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. 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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