Sunshine laws govern public access to governmental records. At the federal level, the Freedom of Information Act details access, and each state also has its own set of rules. In addition, the Internal Revenue Service sets financial and board reporting rules and defines the requirements for charitable nonprofit status under IRC 501(c)(3). To determine whether your organization must maintain documentation for public review, you need to know the IRS rules for 501(c)(3) organizations and understand the sunshine laws for your state. https://yourbusiness.azcentral.com/nonprofits-exempt-sunshine-laws-8739.html
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