Non-profits can choose to pass bylaws to provide guidance about the running of the corporation. These bylaws and other records must be kept at a place where the directors can easily access them. Members also have the right to access the records of a non-profit. The public has the right to access the records of a charitable corporation.
The law does not require a non-profit corporation to have bylaws. They are for the convenience and efficiency of the management of the corporation. Bylaws are used to supplement the articles and must not contradict the articles. Bylaws are not submitted to the Corporate Registry.
The Non-profit Corporations Act, 2022 allows bylaws to be used to change or set certain things required by the Act. For example, bylaws can set out:
Before drafting bylaws, the drafters must carefully review the Act to see what is allowed to be changed. They can then tailor their bylaws to better suit the needs of the corporation.
Directors can make and change bylaws. However, the members must approve them at the next membership meeting.
Non-profit corporations must have a registered office in Saskatchewan. The non-profit corporation must keep an adequate set of records at this registered office or at another place that is fit and reasonable for that purpose. Wherever the records are kept, they must always be accessible to the directors of the corporation for inspection.
An adequate set of records includes:
As long as the records can be read and a copy can be produced, the records can be kept in almost any form including electronically. Records must be safeguarded against loss, destruction or falsification.
Most tax and financial records must be kept for at least six years. For other records, the non-profit may have its own internal policy on record retention.
In a membership corporation, any member is entitled to access the records. In a charitable corporation, any person is entitled to access the records. Members are entitled to make copies free-of-charge. If a person other than member is accessing a charitable corporation’s records, they can make copies for a reasonable fee.
On request and without charge, members are entitled to a copy of the articles and bylaws. With 10 days’ notice, members are also entitled to a list of members and their addresses that is not more than 10 days old at the date of the request. The membership list is supplied for a fee. This list can only be used to influence voting or in connection with other affairs of the corporation.
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