I am curious about several non-profit organizations that operate in my state (Massachusetts).
Under Federal Law, public corporations must release their financial statements as a public record. But do the same laws apply to non-profit organizations?
Do you have to invoke special laws (like FOI) to get access to a non-profit’s financial records?
In any case, how does one get access to such info?
What you’re looking for is a Form PF-990. You can find them at places like Guidestar, or (I think) you can petition the IRS for their release.
Here’s some more info on getting non-profit foundation information: http://www.irs.gov/charities/article/0,,id=96430,00.html
Also, every 501(c) nonprofit (generally, charitable ones) has to keep a copy of their 990 at their office location, available for public inspection.
In addition to the links offered above, there’s also Charity Navigator.
As t-bonham said, 501c registred charities are required to provide their last three 990s on request. Many have them posted on their websites. If not, a one sentence email request should suffice.