Membership in a non-profit is decided by the directors. The directors of a non-profit can accept or deny memberships for any or no reason, subject to the non-profit’s bylaws. The law does require directors be 18 or older unless the bylaws state otherwise. Once a person is a member, there is a process that must be followed to remove that person as a member.

A complete set of minutes lists the date, time, location, members in attendance, and purpose/type of meeting. The minutes are intended to reflect the decisions taken at the meeting not to be a verbatim record of all of what was said.  should also include the name of the chair at the meeting, movers and seconders of motions (if required), and specific outcomes of votes e.g., whether resolution was passed or defeated.

Financial statements and accounting records are two different types of records.  Accounting records is a term that covers the general register where all transactions are recorded as well as things like bank statements, credit card receipts, and invoices.  Non-profits generate financial statements from the accounting records. Financial statements provide a broad overview of a non-profit’s financial position. The statement includes a balance sheet and a statement of revenues and expenditures.