(a)
(1) all records and property owned or used by the corporation necessary to facilitate the audit; and
(2) full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.
(b)
(A) statements necessary to present fairly the corporation's assets, liabilities, and surplus or deficit, and an analysis of the changes in those amounts during the year;
(B) a statement in reasonable detail of the corporation's income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercial-type endeavor; and
(C) the independent auditor's opinion of those statements.
(2) The report may not be printed as a public document, except as part of proceedings authorized to be printed under section 1332 of title 44.
(
In this section, the text of 36:1101 is omitted as unnecessary because of the addition of the words "Except as otherwise provided" in subsection (a) of this section. The text of 36:1166, 1213(a), and 5206(a) is omitted as unnecessary because of the restatement of 36:1102 and 1103 as general provisions covering, except as otherwise provided, all federally chartered corporations referred to in part B of subtitle II of the revised title. The text of 36:1084 (less (b) (2d sentence cl. (2))), 4315 (less (b) (2d sentence cl. (2))), 4514 (less (b) (2d sentence cl. (2))), and 4610 (less (b) (2d sentence cl. (2))) is omitted as unnecessary because of the restatement in this section of the general audit provisions of 36:1102 and 1103.
In subsection (a), before clause (1), the words "Except as otherwise provided" are added because certain corporations referred to in part B of subtitle II of the revised title are not covered by the audit requirements restated in the revised section. The words "at the place or places" and "or persons" are omitted as unnecessary. The words "financial statements" are substituted for "accounts" to use the generally accepted term for audits conducted by public accountants. The words "shall be given access to" are substituted for "shall be made available to" and "shall be afforded to" for consistency. In clause (1), the words "records and property owned or used by" are substituted for "books, accounts, financial records, reports, files, and all other papers, things, or property belonging to or in use by" for consistency in the revised title and with other titles of the United States Code and to eliminate unnecessary words.
In subsection (b)(1)(B), the words "supplemented . . . by" and "carried on by the corporation" are omitted as unnecessary.
With respect to corporations listed below, for termination, effective May 15, 2000, of reporting provisions in subsec. (b)(1) of this section, see section 3003 of
Agricultural Hall of Fame
American Chemical Society
American Council of Learned Societies
American Ex-Prisoners of War
American Gold Star Mothers, Incorporated
American Historical Association
The American Legion
The American National Theater and Academy
The American Society of International Law
American Symphony Orchestra League
American War Mothers
AMVETS (American Veterans)
Army and Navy Union of the United States of America
Aviation Hall of Fame
Big Brothers-Big Sisters of America
Blinded Veterans Association
Blue Star Mothers of America, Inc.
Board For Fundamental Education
Boy Scouts of America
Boys & Girls Clubs of America
Catholic War Veterans of the United States of America, Incorporated
Civil Air Patrol
Congressional Medal of Honor Society of the United States of America
Daughters of Union Veterans of the Civil War 1861–1865
Disabled American Veterans
Former Members of Congress
The Foundation of the Federal Bar Association
Future Farmers of America
General Federation of Women's Clubs
Girl Scouts of the United States of America
Gold Star Wives of America
Italian American War Veterans of the United States
Jewish War Veterans of the United States of America, Incorporated
Jewish War Veterans, U.S.A., National Memorial, Incorporated
Ladies of the Grand Army of the Republic
Legion of Valor of the United States of America, Incorporated
Little League Baseball, Incorporated
Marine Corps League
The Military Chaplains Association of the United States of America
Military Order of the Purple Heart of the United States of America, Incorporated
National Academy of Public Administration
National Academy of Sciences
National Conference of State Societies, Washington, District of Columbia
National Conference on Citizenship
National Council on Radiation Protection and Measurements
National Federation of Music Clubs
National Fund for Medical Education
National Mining Hall of Fame and Museum
National Music Council
National Safety Council
National Ski Patrol System, Incorporated
National Society, Daughters of the American Colonists
The National Society of the Daughters of the American Revolution
National Society of the Sons of the American Revolution
National Tropical Botanical Garden
National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic
The National Yoemen F
Naval Sea Cadet Corps
Navy Club of the United States of America
Navy Wives Clubs of America
Non Commissioned Officers Association of the United States of America, Incorporated
Paralyzed Veterans of America
Pearl Harbor Survivors Association
Polish Legion of American Veterans, U.S.A.
Reserve Officers Association of the United States
Sons of Union Veterans of the Civil War
369th Veterans' Association
United Service Organizations, Incorporated
United States Capitol Historical Society
United States Submarine Veterans of World War II
Veterans of Foreign Wars of the United States
Veterans of World War I of the United States of America, Incorporated
Vietnam Veterans of America, Inc.
Women's Army Corps Veterans' Association