Can a non-profit organization (such as a church) with-hold financial statements from members of the congregation?

Tax exempt organizations are requred to file Form 990 with the IRS, so there activities are open to the public. So you may want to go the the IRS site and find this organization to make sure it is in good standing. In addition, you need to let them know that you mean business, so put your demand in writing. Finally, you need to know whether it has been approved as a qualified 501(c)(3) organization, so demand that they give you that support. You may also search the IRS to see if they are listed as tax exempt qualified. Hope this helps. If you think this post was helpful, please check the thumbs up (helpful) tab below and/or designate my answer as best answer. Thanks. LEGAL DISCLAIMER Mr. Fromm is licensed to practice law in PA with offices in Philadelphia and Montgomery Counties. He is uuthorized to handle IRS matters throughout the United States.His phone number is 215-735-2336 or his email address is [email protected] , his website is www.sjfpc.com. and his blog is Mr. Fromm is ethically required to state that the response herein is not legal advice and does not create an attorney/ client relationship. Also, there are no recognized legal specialties under Pennsylvania law. Any references to a trust, estate or tax lawyer refer only to the fact that Mr. Fromm limits his practice to these areas of the law. These responses are only in the form of legal education and are intended to only provide general information about the matter within the question. Oftentimes the question does not include significant and important facts and timelines that if known could significantly change the reply or make such reply unsuitable. Mr. Fromm strongly advises the questioner to confer with an attorney in their state in order to ensure proper advice is received. By using this site you understand and agree that there is no attorney client relationship or confidentiality between you and the attorney responding. This site should not be used as a substitute for competent legal advice from a licensed attorney that practices in the subject area in your jurisdiction, who is familiar with your specific facts and all of the circumstances and with whom you have an attorney client relationship. The law changes frequently and varies from jurisdiction to jurisdiction. The information and materials provided are general in nature, and may not apply to a specific factual or legal circumstance described in the question or omitted from the question. Circular 230 Disclaimer - Any information in this comment may not be used to eliminate or reduce penalties by the IRS or any other governmental agency. [email protected] , website is www.sjfpc.com. blog is

The form 990 is public and can be accessed through a variety of means, including Guidestar: http://www2.guidestar.org/ IRS publication 78 lists all registered charities. http://www.irs.gov/app/pub-78/

As the last two contributors mentioned, all 501(c) organizations, like churches, must file Form 990s. The Form 990 is public record and includes all of the broad stroke financial information. There is a convenient 990 finder on this website: http://foundationcenter.org/findfunders/ In addition to the Form 990, however, if the church has a physical list of members, and those members elect the Board of Directors, the Minnesota Statutes require disclosure: "317A.461 BOOKS AND RECORDS; FINANCIAL STATEMENT. Subd. 2.Inspection.A member or a director, or the agent or attorney of a member or a director, may inspect all documents referred to in subdivision 1 or 3 for any proper purpose at any reasonable time. A proper purpose is one reasonably related to the person's interest as a member or director of the corporation. Subd. 3.Financial statement.Upon request, a corporation shall give the member or the director a statement showing the financial result of all operations and transactions affecting income and surplus during its last annual accounting period and a balance sheet containing a summary of its assets and liabilities as of the closing date of the accounting period. Subd. 4.Other use prohibited.A member or director who has gained access under this section to any corporate record may not use or furnish to another for use the corporate record or a portion of the contents for any purpose other than a proper purpose. Upon application of the corporation, a court may issue a protective order or order other relief as may be necessary to enforce the provisions of this subdivision. Subd. 7.Remedies.A member or a director who is wrongfully denied access to or copies of documents under this section may bring an action for injunctive relief, damages, and costs and reasonable attorney fees." https://www.revisor.mn.gov/statutes/?id=317A.461 Furthermore, the Minnesota Council of Nonprofits, in their "Principles and Practices for Nonprofit Excellence," (see: http://www.mncn.org/info_principles8.htm) also state: "12. A nonprofit organization must openly communicate the annual reporting information contained in its IRS Form 990 to constituents and others who request such information." I hope this helps. My answer, however, does not create an attorney-client relationship. If you find that you need an attorney to further help you with your nonprofit legal issues, please contact me and we can set up a consultation. I focus my legal practice on providing legal services to nonprofits and charitable organizations. My firm, Urban Law Group, PLLC, assists nonprofit entities in multiple ways: we form nonprofit entities, seek federal 501(c) status for the nonprofit, ensure existing nonprofits maintain compliance with state and federal laws, provide advice regarding fundraising, gaming & bingo, and fiduciary duties, create necessary internal policies and procedures for the nonprofit, litigate civil lawsuits, draft contracts and other documents, and mediate board conflicts. www.urban-law-group.com. Best regards, Jenn