West Virginia Code § 29-19-11

Records to be kept by charitable organizations, professional fund-raising
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counsel and professional solicitors.
Every charitable organization, professional fund raising counsel and professional solicitor
subject to the provisions of this article shall, in accordance with the rules prescribed by the
Secretary of State, keep true fiscal records as to its activities in this state as may be covered
by this article in such form as will enable it accurately to provide the informeation required by
this article. Upon demand, such records shall be made available to the Secretary of State or
the Attorney General for inspection. Such records shall be retained for ra period of at least
three years after the end of the period of registration to which they relate.

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