What information must nonprofits disclose?

Summary:

Generally, it depends on what kind of information is at stake and who is doing the asking.

Answer:

Don Griesmann has carefully considered this question from many points of view. The result is posted here at the Internet Nonprofit Center as http://www.nonprofits.org/npofaq/0/1505.html

There are also other discussions of specific issues related to this topic at:

Do a nonprofit's board meetings or documents have to be open to the public?

http://www.nonprofits.org/npofaq/03/07.html

Who should see board minutes?

http://www.nonprofits.org/npofaq/19/14.html

Don't Board lists have to be made public?

http://www.nonprofits.org/npofaq/03/06.html

Policies for Financial Accountability

http://www.nonprofits.org/npofaq/18/58.html

Can Members Review the Books & Financial Records?

http://www.nonprofits.org/npofaq/19/12.html

How can we ensure our nonprofit operates ethically?

http://www.nonprofits.org/npofaq/17/44.html

Should Staff Attend Board Meetings?

http://www.nonprofits.org/npofaq/03/20.html

What documents should a new employee receive?

http://www.nonprofits.org/npofaq/19/07.html

What Must Be in an Annual Report?

http://www.nonprofits.org/npofaq/01/08.html

What is Form 990? How is it Used?

http://www.nonprofits.org/npofaq/19/06.html

How must NPOs respond to public requests for 990s?

http://www.nonprofits.org/npofaq/16/47.html

What to do if you suspect damaging activities at a nonprofit

http://www.nonprofits.org/npofaq/16/06.html

Can a Donor Retrieve Gifts of Money or Goods?

http://www.nonprofits.org/npofaq/18/67.html

Also, Jossey-Bass published in 2002 volume 31 in their continuing series called "New Directions for Philanthropic Fundraising." The recent volume was edited by Putnam Barber, and includes chapters contributed by Evelyn Brody (Chicago-Kent College of Law), Geoffrey Peters (counsel for American Charities for Reasonable Fundraising Regulation), Vic Murray (University of Victoria), Angela Bies (Texas A&M University), Tom Pollak and Linda Lampkin from the National Center for Charitable Statistics, Dan Moore (New Mexico registrar of charitable organisations) and Sara E. Melendez, Predident of Independent Sector. The range of the discussion is suggested by the title: "Accountability: A Challenge for Charities and Fundraisers." Order Accountability from Amazon.com.(If you buy the book through this link, a portion of your purchase price will be paid as a royalty that helps support this site).

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Posted 9/5/02; link updated 7/2/05 -- PB