list of Board of Directors 501(c{3})

501(c)3 organizations that are required to file form 990 must list the members of the board of trustees (or whatever they're called) and give the number of people eligible to vote at board meetings. You can request a copy of the most recent form 990 from the organization and it is required to furnish a copy. Many post it on a website. Older returns can be viewed at

Names are generally listed as first and last, sometimes you see middle initials or first initials if someone goes by a middle name. Of all the university form 990s I've read, I've never seen first, middle, last. The form does require an address for each member of the board, but it's the preferred mailing address. It is common practice for large 501(c)3 organizations to list their own address for board members. I am not aware of any rule or law requiring disclosure of the full legal name and home address. Starting with the 2005 form 990, additional disclosure is required regarding relationships among the trustees and officers.

-Crystal

The following, while not directly onpoint with your question, will be applicable to many small 501(c)(3) orgs in

2008. With the enactment of the Pension Protection Act (PPA) of 2006, small tax-exempt organizations that previously were not required to file returns because their gross receipts were normally $25,000 or less may be required to file an annual electronic notice. The first annual electronic notice, Form 990-N, "Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ," also known as the e-Postcard, is due in calendar year 2008. Exceptions to the e-Postcard filing requirement include organizations that are included in a group return; private foundations required to file Form 990-PF, "Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation"; and section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. In addition, this filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches. The e-Postcard will require the organization to provide basic information, such as their name and address, any other names they use, a Web address if they have one, the name and address of a principal officer of the organization, and a statement that the organization's annual gross receipts are still normally $25,000 or less. The information will ensure that donors and the IRS have current information about these organizations. The PPA requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years. Therefore, organizations that do not file the e-Postcard or an information return (Form 990, Form 990-EZ or Form 990-PF) will have their tax-exempt status revoked as of the filing due date of the third year. Beginning in July 2007, IRS will send letters to over 650,000 small organizations explaining the new rules. Because most small organizations have little or no contact with the IRS after they receive their tax-exempt status, IRS may not up-to-date addresses for them. Condor

I don't know what Maine law is on the issue. Corporations in Michigan are required to file an annual report that is publicly available and lists the officers and directors. This information is also available on the organization's annual federal tax return (Form 990). The directors are listed in Part V-A on page 5 of the return. A return has to be filed only if the organization has more than $25,000 in receipts for the year. You can look up charitable organizations and get copies of their most recent tax returns at

The addresses that appear on these documents are usually the addresses for the organization rather than the addresses for the directors themselves.

--Chris

"wuffa" wrote

It's public record, or needs to be if you want to stay non-profit. Yes, the IRS and/or state need to be kept "in the loop". The annual return (990) is where you list the Directors, Board Members, key employees, etc. There may be annual filings with the state that include similar information.

-- Paul A. Thomas, CPA Athens, Georgia

I would presume MOST States (all that I know do) reuire an annual report from all corporations, 501C3 or not,listing all the directors of a corporation. This report is public information available from the states' web sites. ed