Nonprofit Corporation Member Books and Records Inspection in Nebraska

At a glance

Two inspection groups

Section 21-19,166(a) lets a member inspect and copy the core records listed in § 21-19,165(e) after at least five business days' written notice or demand. They include current governing documents, member-rights resolutions, recent member records and communications, a current officer/director list, and the latest biennial report. Subsections (b)–(c) apply the same advance notice to other action excerpts, accounting records, and the membership list, and require a demand made in good faith for a proper purpose, describing the purpose and records with reasonable particularity and linking the records directly to that purpose.

Copies, lists, and statements

An agent or attorney has the member's inspection rights under § 21-19,167(a). The corporation may charge for copies it provides, but no more than estimated production or reproduction cost. A list compiled no earlier than the demand may satisfy a membership-record request. Section 21-19,169 limits unrelated use, solicitation, commercial use, and sale of that list without board consent.

Under § 21-19,170, a member may make a written demand for 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 statement rule in their articles or bylaws.

Refusal and special scope

Section 21-19,168 authorizes the district court where the corporation has its principal office, or its Nebraska registered office if it lacks a Nebraska principal office, to order inspection. The core-record application may be decided summarily at corporate expense; an application for other records is expedited. When the court orders access, it also awards the member's costs and reasonable counsel fees unless the corporation proves a good-faith refusal grounded in reasonable doubt about the member's right. The court may restrict use or distribution. A religious corporation may limit or abolish member inspection rights in its articles or bylaws under § 21-19,166(e).

Statutes and sources

• § 21-19,165: “A corporation shall keep a copy of the following records at its principal office.” Official code, accessed 2026-10-02.
• § 21-19,166: “A member may inspect and copy the records identified in subsection (b) of this section only if” the stated purpose conditions are met. Official code, accessed 2026-10-02.
• § 21-19,167: “The charge may not exceed the estimated cost of production or reproduction of the records.” Official code, accessed 2026-10-02.
• § 21-19,168: “The district court shall dispose of an application under this subsection on an expedited basis.” Official code, accessed 2026-10-02.
• § 21-19,169: “Without consent of the board, 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.
• § 21-19,170: “A corporation, upon written demand from a member, shall furnish that member its latest annual financial statements.” Official code, accessed 2026-10-02.