What kinds of records does an LLC have to keep?
The LLC must maintain the following records: (1) If it is managed by managers, it must keep a current list of the full name and mailing address of each manager, in alphabetical order; (2) a current list (in alphabetical order) of the names and mailing addresses of each member, along with the capital contributions and shares of profits and losses of each member – or information from which such share can be readily derived; (3) a copy of the articles of organization together with any amendments; (4) a copy of the LLC’s federal, state and local income tax or information returns and reports, if any, for the three most recent fiscal years.
