(1) Subject to subsection (5) of this section and section 30-3-132 (3), Idaho Code, a member is entitled to inspect and copy, at a reasonable time and location specified by the corporation, any of the records of the corporation described in section 30-3-130 (5), Idaho Code, if the member gives the corporation written notice or a written demand at least fifteen (15) business days before the date on which the member wishes to inspect and copy. (2) Subject to paragraph (c) of this subsection, a member is entitled to inspect and copy, at a reasonable time and reasonable location specified by the corporation, any of the following records of the corporation if the member meets the requirements of subsection (3) of this section and gives the corporation written notice at least fifteen (15) business days before the date on which the member wishes to inspect and copy: (a) Excerpts from any records required to be maintained under section 30-3-130 (1), Idaho Code, to the extent not subject to inspection under section 30-3-131 (1), Idaho Code; (b) Accounting records of the corporation, and (c) Subject to section 30-3-133 , Idaho Code, the membership list. (3) A member may inspect and copy the records identified in subsection (2) of this section only if: (a) The member's demand is made in good faith and for a proper purpose reasonably related to the member's interest as a member of the corporation; (b) The member describes with reasonable particularity the purpose and the records the member desires to inspect; (c) The records are directly connected with this purpose; and (d) The board of directors shall determine whether a member's request is for a proper purpose. (4) The provisions of this section do not affect: (a) The right of a member to inspect records under section 30-3-54 , Idaho Code, or, if the member is in litigation with the corporation, to the same extent as any other litigant; or (b) The board of directors may restrict or deny inspection of personnel and employment records, and confidential attorney-client communications if it determines that such restriction or denial of access to said records or information is in the best interests of the corporation. (5) The articles or bylaws of a religious corporation may limit or abolish the right of a member under this section to inspect and copy any corporate record.
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