Corporate records

Common Elements summary — Section 617.1601 lists the records every Florida nonprofit corporation must keep: articles of incorporation and amendments, bylaws and amendments, minutes of all members' and board meetings (including written consents in lieu of meetings), a list of the names and business addresses of current directors and officers, the most recent annual report filed with the Department of State, all financial statements for the past three years, and accounting records sufficient to show the corporation's financial condition. For HOA and COA boards this list is the floor — Chapter 718.111(12) and Chapter 720.303(4) layer on additional records (insurance policies, contracts, ballots, sign-in sheets, etc.) and tighter retention rules. If a member asks for "the corporate records," 617.1601 is the baseline of what you must produce. The retention rule everyone gets wrong: financial statements must be kept for at least three years. Most associations should keep them indefinitely as a matter of practice, because three years is shorter than every statute of limitations that matters for a financial dispute.