{"data":{"id":"us-id/idaho-code-30-30-1101","jurisdiction":"us-id","citation":"Idaho Code § 30-30-1101","heading":"Corporate records.","body":"(1) A corporation shall keep as permanent records minutes of all meetings of its members and board of directors, a record of all actions taken by the members or directors without a meeting, and a record of all actions taken by committees of the board of directors as authorized in section 30-30-617(4), Idaho Code.\n(2) A corporation shall maintain appropriate accounting records.\n(3) A corporation shall maintain a record of its members in a form that permits preparation of a list of the name and address of all members, in alphabetical order by class, showing the number of votes each member is entitled to cast.\n(4) A corporation shall maintain its records in written form or in another form capable of conversion into written form within a reasonable time.\n(5) A corporation shall keep a copy of the following records at its principal office:\n(a) Its articles or restated articles of incorporation and all amendments to them currently in effect;\n(b) Its bylaws or restated bylaws and all amendments to them currently in effect;\n(c) Resolutions adopted by its board of directors relating to the characteristics, qualifications, rights, limitations and obligations of members or any class or category of members;\n(d) The minutes of all meetings of members and records of all actions approved by the members for the past three (3) years;\n(e) All written communications to members generally within the past seven (7) years, including the financial statements furnished for the past seven (7) years under section 30-30-1105, Idaho Code;\n(f) A list of the names and business or home addresses of its current directors and officers; and\n(g) Its most recent annual report delivered to the secretary of state under section 30-21-213, Idaho Code.","path":["TITLE 30 CORPORATIONS","CHAPTER 30 IDAHO NONPROFIT CORPORATION ACT","PART 11 RECORDS AND REPORTS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title30/t30ch30/sect30-30-1101/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:44Z","sha256":"d34183acbb5b2f5cd1aea4faf9e59538cf33fce65ec2bbe8f7657705c7043765","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-30-30-1006","next":"us-id/idaho-code-30-30-1102"},"notice":"GroundRules: Original legal text. Not legal advice."}