Transparency

Transparency at NAR.

NAR is a 501(c)(3) public charity. Our governing documents, financial filings, and compliance records are public — by IRS rule and by our own design.

Founding documents

Articles, bylaws, and IRS recognition.

The legal foundation of NAR: Articles of Incorporation, Bylaws, the Form 1023 application for 501(c)(3) recognition, and the IRS determination letter.

Bylaws Articles I–XII · Ratified May 1, 2026
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Articles of Incorporation Filed at incorporation
Available on request: [email protected]
Form 1023 application 501(c)(3) recognition application
Available on request
IRS determination letter Pending IRS confirmation
Posted here within 7 days of receipt

Annual returns

Form 990 filings.

Every 501(c)(3) files an annual information return with the IRS. NAR posts each filing here within 30 days of submission.

No Form 990 has been filed yet. NAR's first Form 990 is due May 15, 2026, after the close of NAR's first full fiscal year. It will be posted here within 30 days of submission, and is also available from the IRS at apps.irs.gov/app/eos.

Audited financials

Independent audits.

Independent CPA audits of NAR's financial statements, with the auditor's opinion and management letter.

No external audit yet. Audits become required as NAR scales past the IRS gross-receipts threshold (typically $750k–$2M depending on state). Until then, NAR publishes Form 990 returns and an annual financial summary on the budget page.

State registrations

State charitable solicitation.

States that require NAR to register before soliciting donations from their residents. Each registration is renewed on the schedule below.

No active state charitable-solicitation registrations on file yet. NAR is registering in its state of incorporation first; additional states are added as fundraising activity warrants. The current list is maintained at the Treasurer's office.

Compelled disclosures

Subpoenas and court orders.

Per bylaws Article VII, NAR publishes a transparency report for every compelled disclosure within 30 days of disclosure (or, if a gag order applies, within 30 days of the gag order lifting).

NAR has received zero compelled disclosure requests to date. If that changes, the request will appear here within 30 days of disclosure (or 30 days after any gag order lifts).

Governance documents

Policies and procedures.

The plain-language documents that govern how NAR operates. Each is binding on every admin and is reviewed annually.

Governance summary Board structure, decision rules, decision log
Open →
Bylaws Articles I–XII, including amendments
Open →
Conflict-of-interest policy Annual disclosure, recusal procedure, COI types
Article VI →
Code of ethics Mission first, honest communication, no personal benefit
Article XII →
Records-retention policy IRS Form 990 Part VI line 14 schedule + litigation hold
Article XI →
Whistleblower protection Good-faith reporting, retaliation prohibited
Article V →
Data-trust policy Encryption, access, compelled disclosure procedure
Article VII →

Code of ethics — full text

See bylaws Article XII for the full code. Seven commitments: mission first, honest communication, confidentiality where required, no personal benefit, full participation, respectful conduct, speak up. Violations are documented cause for removal under Article V.

Records-retention policy — full text

See bylaws Article XI for the full retention schedule. Highlights: Articles of Incorporation, Bylaws, board minutes, audit_log, Form 990 filings — permanent. Financial records, donor records, payroll — 7 years. Email correspondence — 3 years. Litigation hold supersedes the schedule.

Board roster

Active managing board.

Every active admin on the managing board, with their officer title (if any) and home state. All board members serve unpaid.

Board roster is maintained at /governance.

Records inspection

Want to inspect a record?

Public-charity records inspection requests, additional financials, or anything else not posted here go to [email protected]. We respond within 5 business days.

[email protected] Governance →