Can our 501(c)(3) organization keep the list of board members confidential and refuse to make it available to the public?
Not if you are required to file a federal Form 990, 990EZ or 990-PF tax information return. Each of those forms requires a list of officers, directors and key employees. State charitable solicitation registration forms are also likely to require the list.
If you are a very small organization or a church or other religious organization that is not required to make such a filing, you may have no legal obligation to disclose such information to the general public. But the failure to do so undercuts the credibility of the organization and is inconsistent with the increasing desire – and legislative demand – for transparency in the charitable sector.
Sunday, March 15, 2009