Nonprofit Corporation Member Books and Records Inspection in Nevada
At a glance
| Eligible member and corporation | Nonprofit member of record for at least 6 months or group of at least 5% for ledger; person authorized by at least 15% for financial records (§§ 82.181(3), 82.186(1)) |
|---|---|
| Routine records | Members' ledger only through six-month or 5%-group demand; no general unqualified member-record tier (§ 82.181(1),(3)) |
| Purpose-conditioned records | Books of account and all financial records on written authority of at least 15% of members; not available under this section when detailed annual statement is free (§ 82.186(1),(6)) |
| Demand form and notice | At least 5 days' written demand for ledger and financial records; agent demand includes signed power of attorney; affidavit may be required (§§ 82.181(3),(5),(8), 82.186(1),(3)) |
| Purpose, tenure, and connection | Ledger: 6-month record membership or 5% group; financial books: 15% written authorization; refusal of membership-interest affidavit can justify denial (§§ 82.181(3),(5), 82.186(1),(3)) |
| Place, representatives, and delivery | Usual/normal business hours, member or authorized agent/attorney; if required records unavailable in Nevada, registered-agent demand triggers copies within 10 business days (§ 82.181(3)–(4),(8); § 82.186(1)) |
| Copies, conversion, and cost | Ledger copying may use reasonable photographic/xerographic means, with reasonable labor/material/copy charge; financial extracts paid by inspector; entitled inspector may request paper conversion (§§ 82.181(9)–(10), 82.186(2), 82.188(2)) |
| Member list and confidentiality | Affidavit may be demanded; commercial, sale, solicitation and unrelated list uses furnish defense; $25-per-day state forfeiture for ledger-access neglect/refusal (§ 82.181(3),(5)–(6)) |
| Financial statements | Free detailed annual financial statement makes § 82.186 financial-record rights/remedies unavailable; otherwise 15%-authorized financial-record inspection (§ 82.186(1),(6)) |
| Court remedy and special rules | Court retains power to compel books in proper case; prevailing party in § 82.186 enforcement gets costs/fees, losing party owes them; improper-use defenses apply (§§ 82.181(7), 82.186(4)–(5)) |
Requirements one by one
The ledger and the financial books
Section 82.181(3) gives ledger inspection to a director, a person who has been a member of record for at least six months, or at least five percent of the members. It requires at least five days' written demand and allows inspection during usual business hours. Section 82.186(1) separately covers books of account and all financial records for a person authorized in writing by at least 15 percent of members, also after at least five days' written demand. Under § 82.186(6), those financial-record rights and remedies are unavailable to members of a corporation that makes a detailed annual financial statement available to members at no cost.
Agents, copies, and conversion
Section 82.181(8) requires a signed power of attorney with an agent's or attorney's demand. If the subsection (1) records are not available at a Nevada location after a proper ledger demand, subsection (4) allows service on the registered agent and requires paper or electronic copies within ten business days. Section 82.181(9)–(10) permits reasonable photographic or similar ledger copies and a reasonable charge for labor, materials, and copies; § 82.186(2) places financial-extract costs on the inspector. Under § 82.188(2), an entitled inspector may require conversion of electronically kept records into legible paper within a reasonable time.
What trips people up
The corporation may request the membership-interest affidavit described in §§ 82.181(5) and 82.186(3), and refusal can support denial. Section 82.181(6) makes specified solicitation, commercial, sale, and unrelated list uses defenses to enforcement or damages. The ledger section also imposes a $25 daily forfeiture to the state for neglect or refusal to keep the ledger open as required. Section 82.186(4) makes the prevailing side's costs and reasonable attorney fees recoverable in a financial-record enforcement proceeding and places those costs on the party who does not prevail.
Common questions
May a member demand the financial books alone? Section 82.186(1) requires written authorization from at least 15 percent of members, and subsection (6) removes this route when the corporation provides a free detailed annual financial statement.
Can a court still compel corporate books? Section 82.181(7) preserves a court's power to compel production for examination in a proper case.
Statutes and sources
- § 82.181: “at least 5 percent of the members of the corporation, upon at least 5 days” of written demand may inspect the ledger on the stated terms. Official text, accessed 2026-10-02.
- § 82.186: “Any director or person authorized in writing by at least 15 percent of the members of the corporation” has the stated financial-record route. Official text, accessed 2026-10-02.
- § 82.188: “A corporation shall convert within a reasonable time any records” kept electronically into legible paper for an entitled inspector. Official text, accessed 2026-10-02.
Source links
Every statute quoted above, linked, with the date we checked it.
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