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What exactly do I have to show when someone wants to see the books of a non-profit organization ? least as possible legally

Houston, TX |

How much of the books do we have to provide? Do we make copies for those who ask to see the books. How many years back do we have to show legally?

Attorney Answers 1


  1. Your nonprofit needs to make three years of records, books, and reports available to the public for inspection and copying at the corporation's registered or principal office during regular business hours (you can charge a reasonable fees for copies). You don't need to disclose donor names. A nonprofit is exempt from this requirement if: (1) a corporation that solicits funds only from members of the corporation;
    (2) a corporation that does not intend to solicit and receive and does not actually raise or receive during a fiscal year contributions in an amount exceeding $10,000 from a source other than its own membership;
    (3) a private or independent institution of higher education
    (4) a religious institution that is a church, an ecclesiastical or denominational organization, or another established physical place for worship at which religious services are the primary activity and are regularly conducted;
    (5) a trade association or professional society the income of which is principally derived from membership dues and assessments, sales, or services;
    (6) an insurer licensed and regulated by the Texas Department of Insurance; or
    (7) an alumni association of a public or private institution of higher education i

    This answer is provided for your general information based on the facts given and that it is not legal advice and does not create an attorney-client relationship with either Ms. Lindsay or the Law Office of Claire Lindsay. It is recommended that you consult with an attorney licensed to practice in your jurisdiction for specific legal advice to your situation.

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