Access to Records by Members/PublicPursuant to IRS Regulations, it is the policy of the Nursing Organizations Alliance (NOA) to allow public access to its original exemption application and to its IRS Form 990. In addition, NOA will make copies of its governing documents, conflict of interest policy/disclosures, and year-end financial statements available to the public. This access will be provided at NOA's principal headquarters offices at a time mutually agreeable between its headquarters and the individual requesting the inspection during regular business hours. In addition, NOA will make each Form 990 information return available for a period of 3 years from filing. Headquarters will provide a copy of the exemption application or Form 990 without charge, other than a reasonable fee for reproduction and actual postage costs, as applicable. The copy must include all information furnished to the IRS as well as all schedules, attachments, and supporting statements, except for the name and address of any contributor to the organization. For further detailed information regarding these IRS requirements, refer to the General Instructions for Form 990. When applicable, Form 990-T, Unrelated Business Income Tax Return, is a tax return, not an information return, and NOA [a 501(c)(6)] is not obligated to provide this information to the public. Minutes from the Board of Directors and Annual Business meetings are available to members upon request. |