Nonprofit Corporation Member Books and Records Inspection in Idaho
At a glance
| Eligible member and corporation | Member of an Idaho nonprofit corporation; agent or attorney shares the member's rights (§§ 30-30-1102–1103) |
|---|---|
| Routine records | Current articles/bylaws, member-rights resolutions, 3 years of member minutes/actions, 7 years of general communications, current officers/directors, latest annual report (§§ 30-30-1101(5), -1102(1)) |
| Purpose-conditioned records | Other meeting/action excerpts, accounting records, and membership list (§ 30-30-1102(2)–(3)) |
| Demand form and notice | Written notice or demand at least 15 business days before core inspection; written notice at least 15 business days and a particular purpose/record description for other records (§ 30-30-1102(1)–(3)) |
| Purpose, tenure, and connection | Conditional tier needs good faith, proper purpose reasonably related to membership, particular description and direct record connection; board determines proper purpose (§ 30-30-1102(3)) |
| Place, representatives, and delivery | Corporation specifies reasonable time/location; agent or attorney shares access; reasonable copies may be furnished (§§ 30-30-1102(1)–(2), -1103(1)–(2)) |
| Copies, conversion, and cost | Charge for provided copies may cover reasonable labor/material, capped at estimated production or reproduction cost (§ 30-30-1103(2)–(3)) |
| Member list and confidentiality | Fresh member list may satisfy demand; board-consent rule limits unrelated use, solicitation, commercial use, and sale (§§ 30-30-1103(4), -1104) |
| Financial statements | Written member demand for latest annual statements with balance sheet and operations statement; accountant or officer report accompanies, subject to religious-corporation articles/bylaws (§ 30-30-1105) |
| Court remedy and special rules | Board may restrict personnel/employment records and privileged attorney communications in corporation's interests; religious articles/bylaws may limit member inspection (§ 30-30-1102(4)–(5)) |
Two inspection groups
Section 30-30-1102(1) lets a member inspect and copy the core records listed in § 30-30-1101(5) after at least 15 business days' written notice or demand. These include current governing documents, member-rights resolutions, recent member minutes and communications, current directors and officers, and the latest annual report. Section 30-30-1102(2)–(3) applies the same lead time to other meeting/action excerpts, accounting records, and the membership list, with a good-faith purpose reasonably related to membership, a particular description of purpose and records, and a direct connection between them. The board determines whether a member's request has a proper purpose.
Copies, lists, and annual statements
Section 30-30-1103 extends inspection to a member's agent or attorney and permits reasonable copies to be furnished. Its charge cap is the estimated cost of production or reproduction. The corporation may supply a member list compiled no earlier than the demand. Section 30-30-1104 limits unrelated list use, solicitation, commercial use, and sale without board consent.
A written demand under § 30-30-1105 obtains the latest annual financial statements, including a balance sheet and statement of operations. An accountant's report, or an officer's accounting statement, accompanies them. Religious corporations may vary this rule in their articles or bylaws.
Limits
Section 30-30-1102(4)(b) permits the board to restrict or deny personnel and employment records and confidential attorney-client communications if it decides doing so is in the corporation's best interests. A religious corporation may limit or abolish member inspection in its articles or bylaws under subsection (5).
Statutes and sources
- § 30-30-1101: “A corporation shall keep a copy of the following records at its principal office.” Official code, accessed 2026-10-02.
- § 30-30-1102: “The board of directors shall determine whether a member’s request is for a proper purpose.” Official code, accessed 2026-10-02.
- § 30-30-1103: “The charge may not exceed the estimated cost of production or reproduction of the records.” Official code, accessed 2026-10-02.
- § 30-30-1104: “A membership list or any part thereof may not be obtained or used by any person for any purpose unrelated to a member’s interest as a member.” Official code, accessed 2026-10-02.
- § 30-30-1105: “A corporation upon written demand from a member shall furnish that member its latest annual financial statements.” Official code, accessed 2026-10-02.
Source links
Every statute quoted above, linked, with the date we checked it.
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