4 alr fe3d 2d 337 request for expedited processing under foia

**106 ALR, Fed. 94, When Are Government Records Similar Files Exempt from Disclosure
Under Freedom of Information Act Provision (5 U.S.C.A. 552(B)(6)) Exempting, Certain
Personnel, Medical, and Similar Files.

**112 ALR, Fed. 561, Exhaustion of Administrative Remedies as Prerequisite to Judicial
Action to Compel Disclosure Under Freedom of Information Act (FOIA) (5 U.S.C.A. 552).

**139 ALR, Fed. 225, What Constitutes Trade Secrets and Commercial or Financial
Information Obtained from Person and Privileged or Confidential, Exempt from Disclosure
Under Freedom of Information Act (5 U.S.C.A. 552(B)(4))...

*153 ALR, Fed. 571, What Are Records of Agency Which Must be Made Available Under
Freedom of Information Act (5 U.S.C.A. 552(A)(3)).

**165 ALR, Fed. 591, What Constitutes Agency for Purposes of Freedom of Information
Act (5 U.S.C.A. 552).

**169 ALR, Fed. 495, What Matters Are Exempt from Disclosure Under Freedom of
Information Act (5 U.S.C.A. 552(B)(1)) as Specifically Authorized Under Criteria
Established by an Executive Order to be Kept Secret in the Interest Of...

**184 ALR, Fed. 435, Construction and Application of FOIA Exemption 7(F), 5 U.S.C.A.
552(B)(7)(F), Which Permits Withholding of Information Compiled for Law Enforcement
Purposes If Disclosure Could Reasonably be Expected to Endanger Life...

**189 ALR, Fed. 1, When Are Government Records Reasonably Expected to Interfere With
Enforcement Proceedings So as to be Exempt from Disclosure Under Freedom of Information
Act Provision (5 U.S.C.A. 552(B)(7)(A)) Exempting Any...

**107 ALR, Fed. 888, Recoupment by Pro Se Litigant of Attorney's Fees Under Equal Access
to Justice Act (28 U.S.C.A. 2412).

**104 ALR, Fed. 734, When Are Government Records Medical Files Exempt from Disclosure
Under Freedom of Information Act Provision (5 U.S.C.A. 552(B)(6)) Exempting Certain
Personnel, Medical, and Similar Files.

**104 ALR, Fed. 757, When Are Government Records Personnel Files Exempt from
Disclosure Under Freedom of Information Act Provision (5 U.S.C.A. 552(B)(6)) Exempting
Certain Personnel, Medical, and Similar...

**82 ALR, Fed. 698, Exhaustion of Administrative Remedies as Prerequisite to Civil
Action Under 3(G) of Privacy Act (5 U.S.C.A. 552a(G)).
**57 ALR, Fed. 903, Use of Freedom of Information Act (5 U.S.C.A. 552) as Substitute
For, or as Means Of, Supplementing Discovery Procedures Available to Litigants in
Federal Civil, Criminal, or Administrative...

**55 ALR, Fed. 583, What Are Enforcement Proceedings Within Freedom of Information Act
Exemption from Disclosure of Investigatory Records that Would Interfere With Enforcement
Proceedings...

**55 ALR, Fed. 903, What Materials Are Exempt from Disclosure Under Privacy Act's
Exemption of Investigatory Material Contained in 5 U.S.C.A. 552a(K)(5).

**50 ALR, Fed. 552, When is Federal Agency Justified, Under Freedom of Information Act,
in Refusing to Furnish Documents Without Charge or at Reduced Charge for Search and
Duplication, Pursuant to 5 U.S.C.A...
**5 ALR 6th 327, What Constitutes Commercial or Financial Information, Exclusive of
Trade Secrets, Exempt from Disclosure Under State Freedom of Information Acts--General
Rules of Construction.

**8 ALR 6th 117, What Constitutes Commercial or Financial Information, Exclusive of
Trade Secrets, Exempt from Disclosure Under State Freedom of Information Acts--Specific
Applications.

**26 ALR 4th 666, What Constitutes Personal Matters Exempt from Disclosure by Invasion
of Privacy Exemption Under State Freedom of Information Act.

**27 ALR 4th 680, What Are Records of Agency Which Must be Made Available Under State
Freedom of Information Act.

**27 ALR 4th 742, What Constitutes an Agency Subject to Application of State Freedom of
Information Act.

**40 ALR 4th 333, What Constitutes Legitimate Research Justifying Inspection of State or
Local Public Records Not Open to Inspection by General Public.

**26 ALR 4th 701, Patient's Right to Disclosure of His or Her Own Medical Records Under
State Freedom of Information Act.

**86 ALR 3rd 571, Right of Defense in Criminal Prosecution to Disclosure of Prosecution
Information Regarding Prospective Jurors.

**169 ALR 653, Enforceability by Mandamus of Right to Inspect Public Records.

**151 ALR 1049, Constitutionality, Construction, and Application of Statutory Provisions
Regarding Publicity or Confidential and Privileged Character of Income Tax Information
or Returns.


Exemption Application A public charity must make available for
public inspection its exemption application, Form 1023, Application
for Recognition of Exemption Under Section 501(c)(3) of the Internal
Revenue Code, along with each of the following documents:
all documents submitted with Form 1023; all documents the IRS requires
the organization to submit in support of its application; and,
the exemption ruling letter issued by the IRS.
Annual Information Return A public charity must make available for
public inspection its annual information return (Form 990 series) with
schedules, attachments, and supporting documents filed with the IRS.
However, a public charity that files a Form 990 or Form 990-EZ does
not have to disclose the names and addresses of contributors listed on
Schedule B. All other information, including the amount of
contributions, the description of noncash contributions, and any other
information provided will be open to public inspection unless it
clearly identifies the contributor.
Note: If an organization files a copy of Form 990 or Form 990-EZ, and
attachments, with any state, it should not include its Schedule B in
the attachments for the state, unless a schedule of contributors is
specifically required by the state. States that do not require the
information might inadvertently make the schedule available for public
inspection along with the rest of the Form 990 or Form 990-EZ.
Certain information may be withheld from public inspection.A return
must be made available for a period of three years from the date the
return is required to be filed or is actually filed, whichever is
later.
Form 990-T A public charity must make Form 990-T available for the
three years beginning on the last day (including extensions) for
filing the return. Schedules, attachments and supporting documents
filed with Form 990-T that do not relate to unrelated business income
tax are not required to be made available.Read Notice 2007-45 and
Notice 2008-49 at www.irs.gov for interim guidance regarding how the
returns are to be made public.See Announcement 2008-21 for procedures
the public may use to request a 501(c)(3) organization's Form 990-T
from the IRS.
Public Inspection and Disclosure Procedures A public charity may
place reasonable restrictions on the time, place, and manner of in-
person inspection and copying, and may charge a reasonable fee for
providing copies.**It can charge no more for the copies than the per
page rate the IRS charges for providing copies.A tax-exempt
organization does not have to comply with individual requests for
copies if it makes the documents widely available.This can be done by
posting the documents on a readily accessible Web site.For details on
disclosure rules and procedures for 501(c)(3) organizations, see the
Life Cycle of a Public Charity and the instructions to Forms 990, 990-
T and 1023 at www.irs.gov/eo.
**All publicly-available information may be obtained from the IRS for
a fee by using Form 4506-A, Request for Public Inspection or Copy of
Exempt or Political Organization IRS Form.An organization may obtain a
complete copy of its own application by filing Form 4506, Request for
Copy of Tax Return.
PENALTIES
Penalties apply to responsible persons of a tax-exempt organization
who fail to provide the documents as required. A penalty of $20 per
day may apply for as long as the failure continues. A $10,000 maximum
penalty applies to a failure to provide an information return; no
maximum penalty applies to application requests.
30

http://www.irs.gov/Charities-&-Non-Profits/Substantiating-Charitable-Contributions

Substantiating Charitable Contributions
Many charitable organizations described in section 501(c)(3), other than testing for
public safety organizations, are eligible to receive tax-deductible contributions in
accordance with section 170. Most eligible organizations are listed in Exempt
Organizations Select Check (Pub 78 database).
A charitable organization must provide a written disclosure statement to donors of a
quid pro quo contribution in excess of $75. A quid pro quo contribution is a payment
made to a charity by a donor partly as a contribution and partly for goods or services
provided to the donor by the charity. For example, if a donor gives a charity $100 and
receives a concert ticket valued at $40, the donor has made a quid pro quo contribution.
In this example, the charitable contribution portion of the payment is $60. Even though
the part of the payment available for deduction does not exceed $75, a disclosure
statement must be filed because the donor's payment (quid pro quo contribution) exceeds
$75. The required written disclosure statement must:
1. Inform the donor that the amount of the contribution that is deductible for
federal income tax purposes is limited to the excess of any money (and the value
of any property other than money) contributed by the donor over the value of
goods or services provided by the charity, and
2. Provide the donor with a good faith estimate of the value of the goods or
services that the donor received.
The charity must furnish the statement in connection with either the solicitation or the
receipt of the quid pro quo contribution. If the disclosure statement is furnished in
connection with a particular solicitation, it is not necessary for the organization to
provide another statement when the associated contribution is actually received.
No disclosure statement is required when:
1. The goods or services given to a donor meet the standards for insubstantial value
set out in Revenue Procedure 90-12, 1990-1 C.B. 471, and Revenue Procedure 92-49,
1992-1 C.B. 987 (as updated);
2. There is no donative element involved in a particular transaction with a charity
(for example, there is generally no donative element involved in a visitor's
purchase from a museum gift shop); or
3. There is only an intangible religious benefit provided to the donor. The
intangible religious benefit must be provided to the donor by an organization
organized exclusively for religious purposes, and must be of a type that
generally is not sold in a commercial transaction outside the donative context.
A penalty is imposed on a charity that does not make the required disclosure in
connection with a quid pro quo contribution of more than $75. The penalty is $10 per
contribution, not to exceed $5,000 per fund-raising event or mailing. The charity can
avoid the penalty if it can show that the failure was due to reasonable cause.
Under a new recordkeeping rule effective for all cash, check, electronic funds transfers,
credit card charges, or other monetary contributions of any amount made in taxable years
beginning after August 17, 2006, the donor must obtain and keep a bank record or a
written communication from the donee as a record of the contribution. Written records
prepared by the donor (such as check registers or personal notations) are no longer
sufficient to support charitable contributions. **Bank records for this recordkeeping
requirement include bank or credit union statements, canceled checks, or credit card
statements. They must show the date paid or posted, the name of the charity, and the
amount of the payment. Taxpayers who claim charitable contributions made by payroll
deduction can satisfy the recordkeeping requirement if the donor has (1) a pay stub, W-2,
or other document furnished by the employer that states the amount withheld for payment
to charity, and (2) a pledge card other document prepared by or at the direction of the
charity that shows the name of a donee. An organization described in section 170(c), or
a Principal Combined Fund Organization for purposes of the Combined Federal Campaign,
will be treated as a donee organization for purposes of the new recordkeeping provision.
A donor claiming a deduction of $250 or more is also required to obtain and keep a
contemporaneous written acknowledgment for a charitable contribution . To be
contemporaneous the written acknowledgment must generally be obtained by the donor no
later than the date the donor files the return for the year the contribution is made.
The written acknowledgment must state whether the donee provides any goods or services
in consideration for the contribution. If the donee provides goods or services to the
donor in exchange for the contribution (a quid pro quo contribution), the written
acknowledgment must include a good faith estimate of the value of the goods or services.
The donee is not required to record or report this information to the IRS on behalf of a
donor. The donor is responsible for requesting and obtaining the written acknowledgement
from the donee. Although there is no prescribed format for the written acknowledgment,
it must provide sufficient information to substantiate the amount of the contribution.
For more information, see Publication 1771.
The contemporaneous written acknowledgment may be contained in the same document as the
written communication from the donee used to satisfy the new cash recordkeeping
requirement, as long as it contains all information required by both the recordkeeping
requirement and the contemporaneous written acknowledgment requirement.
For claimed contributions over $5,000, generally a qualified appraisal prepared by a
qualified appraiser must be obtained. For appraisals prepared in connection with
returns or submissions filed after August 17, 2006, see Notice 2006-96.
Household items and clothing contributed to charity after August 17, 2006 must be in at
least good used condition to be deductible. This requirement does not apply to
contributions of food, paintings, antiques, other art objects, jewelry and gems, or
collections, and does not apply to a contribution of an item for which a deduction of
more than $500 is claimed if the taxpayer obtains a qualified appraisal of the item.
Additional information
Publication 1771, Charitable Contributions - Substantiation and Disclosure
Requirements
Updates on Disclosure and Substantiation Rules.
IRC 6700 and IRC 6701 and Charitable Contribution Deductions
Publication 526, Charitable Contributions
Required Disclosures - online training at StayExempt.IRS.gov
Contributions of vehicles
Page Last Reviewed or Updated: 28-Jan-2014

DISCLOSURE REQUIREMENTS REGARDING FINANCIAL DOCUMENTS THAT MUST BE PROVIDED TO A MEMBER
OF THE PUBLIC UPON REQUEST

Federal tax documents must be available for inspection by the public -- The following
federal tax documents should be available for inspection, upon request during normal
business hours, at your principal office and any regional or district office with three
or more full-time employees (or the part-time equivalent). The Taxpayers Bill of Rights
enacted in 1996, also requires that you honor in-person or written requests for copies
of these documents.

The annual federal tax return, form 990, for the preceding three years. **The copy
available for public inspection should include all attachments, schedules, and the form
990-T, the Exempt Organization Business Income Tax Return (for form 990-Ts filed after
August 17, 2006), except you may omit: lists of names and addresses of contributors.
The original application for tax exempt status, form 1023 or 1024, with all materials
submitted in support of the application.
The IRSs determination letter issued in response to your application for tax exempt
status,
or any IRS letters issued in response to your annual tax return.

When providing public access to these federal tax documents:

Documents must be provided free of charge, except that you may charge a reasonable fee
for reproduction and mailing costs. You MAY charge $1.00 for the first page and $0.15
for each additional page of copying.
You MAY NOT require the person making the request to tell you the reason they want to
see the materials.
While there is a limited exception to the requirement that you have the materials
available at regional and branch offices, we recommend you have the materials available
at any site with three or more full-time equivalent employees.
Some states also have public disclosure requirements for nonprofits financial
documents. Consult your states charity regulatory authority for more information.
http://www.pgdc.com/pgdc/irs-releases-compliance-guide-tax-exempt-organizations-other-
501c3-public-charities-and-private-foundations

What records should be kept?

Except in a few cases, the law does not require a special kind of record. A tax-exempt
organization can choose any recordkeeping system, suited to its activities, that clearly
shows the organization's income and expenses. The types of activities a tax-exempt
organization conducts determines the type of records that should be kept for federal tax
purposes. A tax-exempt organization should set up a recordkeeping system using an
accounting method that is appropriate for proper monitoring and reporting of its
financial activities for the tax year. If a tax-exempt organization has more than one
program, it should ensure that the records appropriately identify the income and expense
items that are attributable to each program.
A recordkeeping system should generally include a summary of transactions. This summary
is ordinarily written in the tax-exempt organization's books (for example, accounting
journals and ledgers). The books must show gross receipts, purchases, (deposits),
expenses (other than purchases), employment taxes, and assets. For most small
organizations, the checkbook might be the main source for entries in the books while
larger organizations would need more sophisticated ledgers and records. A tax-exempt
organization must keep documentation that supports entries in the books.
Accounting Periods and Methods
Tax-exempt organizations must keep their financial records based on an annual accounting
period, called a tax year, in order to comply with annual reporting requirements.
Accounting Periods -- A tax year is usually 12 consecutive months. There are two kinds
of tax years.
calendar tax year This is a period of 12 consecutive
months beginning January 1 and
ending December 31.

fiscal tax year This is a period of 12 consecutive
months ending on the last day of
any month except December.

Accounting Method -- An accounting method is a set of rules used to determine when
income and expenses are reported. A tax-exempt organization chooses an accounting method
when it files its first annual return. There are two basic accounting methods:
cash method Under the cash method, a tax-exempt
organization reports income in the
tax year received. It usually
deducts expenses in the year paid.

accrual method Under an accrual method, a tax-exempt
organization generally records income
in the tax year earned (i.e., in the
tax year in which a pledge is
received, even though it may receive
payment in a later year). It records
expenses in the tax year incurred,
whether or not it pays the expenses
that year.

For more information about accounting periods and methods, see Publication 538,
Accounting Periods and Methods, and the instructions to Form 990 and Form 990-EZ.
Supporting Documents
Organization transactions such as contributions, **purchases, sales, and **payroll will
generate supporting documents. These documents -- grant applications and awards, sales
slips, **paid bills, invoices, receipts, deposit slips, and **canceled checks -- contain
information to be recorded in accounting records. It is important to keep these
documents because they support the entries in books and the entries on tax and
information returns. Tax-exempt organizations should keep supporting documents organized
by year and type of receipt or expense. Also, keep records in a safe place.
Records Management

**GROSS RECEIPTS
Gross receipts are the amounts received from all sources, including contributions.
a tax-exempt organization should keep supporting documents that show the amounts
and sources of its gross receipts. documents that show gross receipts include:
donor correspondence, pledge documents, cash register tapes, **bank deposit slips,
receipt books, invoices, **credit card charge slips, and Forms 1099-MISC,
Miscellaneous Income.
**PURCHASES, INCLUDING ACCOUNTING FOR INVENTORY
Purchases are items bought, including any items resold to customers. If a tax-
exempt organization produces items, it must account for any items resold to
customers. Thus, for example, the organization must account for the cost of all
raw materials or parts purchased for manufacture into finished products.
Supporting documents should show the amount paid, and that the amount was for
purchases. documents for purchases include: **canceled checks, cash register tape
receipts, **credit card sales slips, and invoices. These records will help an
organization determine the value of its inventory at the end of the year. See
Publication 538, Accounting Periods and Methods, for general information on
methods for valuing inventory.
**EXPENSES
Expenses are the costs a tax-exempt organization incurs (other than purchases) to
carry on its program. Supporting documents should show the amount paid and the
purpose of the expense. documents for expenses include: **canceled checks, cash
register tapes, contracts, **account statements, **credit card sales slips,
invoices, and **petty-cash slips for small cash payments.
EMPLOYMENT TAX RECORDS
Organizations that have employees must keep records of compensation and specific
employment tax records. Information related to independent contractors should
also be maintained. See Publication 15, Circular E, Employer's Tax Guide, for
details.
ASSETS & LIABILITIES
Assets are the property, (such as investments, buildings, and furniture) an
organization owns and uses in its activities. liabilities reflect the financial
obligations of the organization. a tax-exempt organization must keep records to
verify certain information about its assets and liabilities. Records should show:
when and how the asset was acquired;
whether any debt was used to acquire the asset;
documents relating to mortgages, notes, loans or other forms of debt;
purchase price;
cost of any improvements;
deductions taken for depreciation, if any;
deductions taken for casualty losses, if any, such as losses resulting from fires
or storms;
how the asset was used;
when and how the asset was disposed of;
selling price;
expenses of sale.
Documents that may show the above information include: **purchase and sales
invoices, real estate closing statements, **canceled checks, and financing
documents. If a tax-exempt organization does not have canceled checks, it may be
able to show payment with certain financial account statements prepared by
financial institutions. These include account statements prepared for the
financial institution by a third party. all information, including account
statements must be legible. The following defines acceptable account statements.

IF payment is by: THEN statement must show:
________________________________________________________________
**check check number, amount, payee's
name, and date the check amount
was posted to the account by the
financial institution.
________________________________________________________________
**electronic amount transferred, payee's name,
funds transfer and date the transfer was posted
to the account by the financial
institution.
________________________________________________________________
**credit card amount charged, payee's name,
and transaction date.
How long should records be kept?

Tax-exempt organizations must keep records for federal tax purposes for as long as they
may be needed to document evidence of compliance with provisions of the Code. Generally,
this means the organization must keep records that support an item of income or
deduction on a return until the statute of limitations for that return runs. The statute
of limitations has run when the organization can no longer amend its return and the IRS
can no longer assess additional tax. Generally, the statute of limitations runs three
years after the date the return is due or filed, whichever is later. An organization may
be required to retain records longer for other legal purposes, including state or local
tax purposes.
Record Retention Periods
Record retention periods vary depending on the types of records and returns.
Permanent Records -- Some records should be kept permanently. These include the
application for recognition of tax-exempt status, the determination letter recognizing
tax-exempt status, and organizing documents, such as articles of incorporation and by-
laws, with amendments, as well as board minutes.
Employment Tax Records -- If an organization has employees, it must keep employment tax
records for at least four years after the date the tax becomes due or is paid, whichever
is later.
Records for Non-Tax Purposes -- When records are no longer needed for tax purposes, an
organization should keep them until they are no longer needed for non-tax purposes. For
example, a grantor, insurance company, creditor, or state agency may require that
records be kept longer than the IRS requires.
3[a] Payroll records as public recordsHeld to be public records

[Cumulative Supplement]
In the circumstances of the following cases involving questions as to public disclosure
of payroll or salary records of individual government employees, it was held or
otherwise recognized that such records were public records within the meaning of
statutes or constitutional provisions authorizing access to public records, and it
accordingly was held in a number of cases that the records were subject to disclosure to
the public.
**See Braun v City of Taft (1984, 5th Dist) 154 Cal App 3d 332, 201 Cal Rptr 654,
5.

3[b] Payroll records as public recordsHeld not to be public records

Public employees' privacy interest in nondisclosure of individually identifiable
salaries outweighed public interest in disclosure, for purpose of determining propriety
of preliminary injunction prohibiting disclosure of detailed salary information in
action brought by newspaper against cities under California Public Records Act (CPRA);
evidence supporting nondisclosure included city policy manuals and union agreements
indicating salary data was confidential, employees' reasonable expectations of privacy,
release of other detailed information concerning the payment of employees, and lack of
evidence suggesting release of the employees' names and their compensation would advance
public interest in efficient governmental operations. West's Ann. Cal. Gov. Code 6250
et seq. Teamsters Local 856 v. Priceless, LLC, 112 Cal. App. 4th 1500, 5 Cal. Rptr. 3d
847 (1st Dist. 2003).

**In action by union under Freedom of Information Act to compel disclosure of names of
eight employees listed on certified payroll reports submitted to federal government by
non-union contractor in connection with one construction job, disclosure was warranted
where revealing employee's wages for only one job would not be embarassing, public's
interest in assuring that anti-kickback and prevailing-wage laws were being enforced
outweighed any embarassment to employees from disclosure of their non-union status,
prime function of Act was to enable public to survey operations of its government, and
it did not appear that union could have obtained desired information readily, if at all,
by other means. International Broth. of Elec. Workers, Local 41 v. U.S. Dept. of Housing
and Urban Development, 763 F.2d 435, 103 Lab. Cas. (CCH) 11510 (D.C. Cir. 1985).

**Disclosure of gross salaries of all city employees who earned at least $100,000 to
newspaper that sought information did not constitute "unwarranted invasion of privacy"
within meaning of exemption from disclosure in California Public Records Act (CPRA);
disclosure of salary information had been longstanding practice of federal, state, and
local governments including this city until it had recently passed ordinance to contrary,
and disclosing such information furthered strong public interest in knowing how
government money was spent. West's Ann.Cal.Gov.Code 6254(c), 6255(a). International
Federation of Professional and Technical Engineers, Local 21, AFL-CIO v. Superior Court,
42 Cal. 4th 319, 64 Cal. Rptr. 3d 693, 165 P.3d 488, 26 I.E.R. Cas. (BNA) 940, 35 Media
L. Rep. (BNA) 2590 (2007).

**The disclosure of public salary information under the Public Records Act does not
violate the right of privacy protected by the California Constitution. West's Ann.Cal.
Const. Art. 1, 1; West's Ann.Cal.Gov.Code 6250 et seq. Sacramento County Employees'
Retirement System v. Superior Court, 195 Cal. App. 4th 440, 2011 WL 1797199 (3d Dist.
2011).

**In action brought by city councilman, who had been censured for release of salary card
of city firefighter to member of press, for writ of mandate to set aside censure action,
trial court properly found that salary card had been public record and had not been
confidential personnel record, where salary card, showing firefighter's salary along
with other personal information, had been clearly related to conduct of city's business
and thus had been public record, where state statute exempting personnel records from
disclosure to public in situations where disclosure would constitute unwarranted
invasion of personal privacy had not applied, inasmuch as, even though information on
salary card had been of personal nature and there had been chance of invasion of privacy,
data listed on card had not been in any way embarrassing and salary classification had
been public information, where city had not shown that public interest in nondisclosure
had clearly outweighed public interest served by disclosure, and where, in balancing
constitutional right to privacy against public's interest in city's business, trial
court had carefully considered clash between need for public disclosure of its business
and need by individual for privacy in determining that there had been no invasion of
privacy. Braun v. City of Taft, 154 Cal. App. 3d 332, 201 Cal. Rptr. 654 (5th Dist.
1984).

139 alr fed 229 What Constitutes "Trade Secrets and Commercial or Financial Information
Obtained From Person and Privileged or Confidential," Exempt From Disclosure Under
Freedom of Information Act (5 U.S.C.A. 552(b)(4)) (FOIA)



22[a] Personnel informationSubject to disclosure

[Cumulative Supplement]
Affirmative action plans, equal employment reports and other information relating to
personnel and payroll matters submitted to government agencies by contractors and others
have been the subject of disclosure requests under the Freedom of Information Act (5
U.S.C.A. 552) (FOIA). The courts in the following cases have held that this type of
information is not exempt from disclosure under exemption 4 (5 U.S.C.A. 552(b)(4)).

In News Group Boston, Inc. v National R. Passenger Corp. (1992, DC Mass) 799 F Supp 1264,
20 Media L R 1816, payroll information concerning Amtrak employees was found not to be
exempt from disclosure under FOIA, despite Amtrak's argument that disclosure of its
labor costs might threaten its overall productivity and ability to compete in the
marketplace. The court found no specific factual or evidentiary proof to support
Amtrak's claim.


**Right of privacy, 14 A.L.R.2d 750
**Waiver or loss of right of privacy, 57 A.L.R.3d 16

5 u.s.c. 552



561. ---- Mandatory nature of exemptions, financial institutions, regulation or
supervision of, exemptions generally

Literal application of statutory exemption against disclosure afforded matters contained
in or related to examination, operating, or condition reports prepared by, on behalf of,
or for use of an agency responsible for regulation or supervision of financial
institutions will not prevent disclosure of closed bank records for centuries contrary
to policy of encouraging reasonable full disclosure of governmental activities inasmuch
as agency is free to release records and its discretion in respect thereto is exercised
pursuant to published regulations. Gregory v. Federal Deposit Ins. Corp., C.A.D.C.1980,
631 F.2d 896, 203 U.S.App.D.C. 314. Records 54

1384. ---- Securities and Exchange Commission personnel, invasion of privacy, records
compiled for law enforcement purposes

Of the names, addresses, social security numbers and phone numbers of individuals
mentioned in securities transaction reports, **bank records, lists of subscribers,
Securities and Exchange Commission memos and other records withheld by Commission
pursuant to investigatory records/personal privacy exemption, plaintiff was entitled
only to release of names of Commission employees, since, as to that information, there
was legitimate public interest in knowing who at the Commission conducted an
investigation so those individuals could be subject to inquiry. Canadian Javelin, Ltd. v.
Securities and Exchange Commission, D.C.D.C.1980, 501 F.Supp. 898. Records 60


1209. Wage and pay information, personnel, medical and similar files causing invasion of
personal privacy

**Disclosure of wages from a particular job would not disclose or give key to a
disclosure of a person's entire income to extent that disclosure would be so
embarrassing as to warrant application of exemption from disclosure for personnel and
medical files under subsec. (b)(6) of this section disclosure of which would constitute
clearly unwarranted invasion of personal privacy. International Broth. of Elec. Workers
Local 41 v. U.S. Dept. of Housing and Urban Development, D.C.D.C.1984, 593 F.Supp. 542,
affirmed 763 F.2d 435, 246 U.S.App.D.C. 145. Records 58

**The release of the justifications for co-employee's awards would constitute more than
a de minimis invasion of privacy, as they necessarily included personal, albeit positive,
information regarding his job performance, and thus, Freedom of Information Act (FOIA)
exemption for personnel records was applicable to FOIA request brought by employee of
the General Services Administration (GSA) who sought information regarding why co-
employee at the GSA was given certain awards and financial bonuses; co-employee's
interest in keeping personal information regarding his job performance private
outweighed any interest the public might have in disclosure of such information. Tomscha
v. General Services Admin., C.A.2 (N.Y.) 2005, 158 Fed.Appx. 329, 2005 WL 3406575,
Unreported. Records 58

330. Financial records

**Document containing most recent aggregate figures showing amount of deposits in United
States banks by foreign persons from 3 Arab countries and amount of Treasury bills owned
or held by such persons is protected from disclosure in action under Freedom of
Information Act by Exemption 1 (5 USCS 552(b)(1)), where document is properly
classified "confidential" pursuant to Executive Order No. 12065 and affidavits of
Treasury Department officials show harm to national security that could reasonably
result from disclosure, especially in view of expressed desire of foreign governments
involved to keep information held in confidence. American Jewish Congress v Department
of Treasury (1982, DC Dist Col) 549 F Supp 1270, affd without op (1983, App DC) 230 US
App DC 70, 713 F2d 864, cert den (1983) 464 US 895, 78 L Ed 2d 233, 104 S Ct 244.

730. Financial records or information

**There was no indication that requested e-mails contained information about either
of authors' personal finances, as would be found in bank statements or tax returns and
one's financial interest in other's firm did not lead to protection for their business
discussions; moreover, SEC failed to provide any support for its overly generous
interpretation of "personal financial information," and thus, court found that
communications between them were not protected by Freedom of Information Act (FOIA), 5
USCS 552, Exemption 7(C). Aguirre v SEC (2008, DC Dist Col) 551 F Supp 2d 33.
See priv_commun_confid_other_priv_bank_&_customer_bank_records_fed_all_digest.doc

[Cited 19 times for this legal issue]
Harris v. U.S., 413 F.2d 316
C.A.9.Cal.,1969
**Communications between bank and depositor are not privileged.

**29 Testimonial or evidentiary privilege in respect of business transactions
between banker or broker and customer, 109 A.L.R. 1450 (1937) HN: 2,5 (F.R.D.)

[Cited 3 times for this legal issue]
**Sneirson v. Chemical Bank, 108 F.R.D. 159
D.Del.,1985
Privilege against bank's disclosure of customer's financial records in bank's custody
was not established by reference to Right to Financial Privacy Act, 12 U.S.C.A. 3401
et seq. , which limits government access to individual financial records, not access in
litigation between two private parties. Right to Financial Privacy Act of 1978, 1101
et seq., 1110, 12 U.S.C.A. 3401 et seq. , 3410 .

**112 ALR, Fed. 295, Construction and Application of Right to Financial Privacy Act of 1978
(12 U.S.C.A. 3401 et seq.).

12 U.S.C. 3403. Confidentiality of financial records

(a) Release of records by financial institutions prohibited

No financial institution, or officer, employees, or agent of a financial institution,
may provide to any Government authority access to or copies of, or the information
contained in, the financial records of any customer except in accordance with the
provisions of this chapter.

(b) Release of records upon certification of compliance with chapter

A financial institution shall not release the financial records of a customer until the
Government authority seeking such records certifies in writing to the financial
institution that it has complied with the applicable provisions of this chapter.

(c) Notification to Government authority of existence of relevant information in records

Nothing in this chapter shall preclude any financial institution, or any officer,
employee, or agent of a financial institution, from notifying a Government authority
that such institution, or officer, employee, or agent has information which may be
relevant to a possible violation of any statute or regulation. Such information may
include only the name or other identifying information concerning any individual,
corporation, or account involved in and the nature of any suspected illegal activity.
Such information may be disclosed notwithstanding any constitution, law, or regulation
of any State or political subdivision thereof to the contrary. Any financial institution,
or officer, employee, or agent thereof, making a disclosure of information pursuant to
this subsection, shall not be liable to the customer under any law or regulation of the
United States or any constitution, law, or regulation of any State or political
subdivision thereof, for such disclosure or for any failure to notify the customer of
such disclosure.

(d) Release of records as incident to perfection of security interest, proving a claim
in bankruptcy, collecting a debt, or processing an application with regard to a
Government loan, loan guarantee, etc.


(1) Nothing in this chapter shall preclude a financial institution, as an incident to
perfecting a security interest, proving a claim in bankruptcy, or otherwise collecting
on a debt owing either to the financial institution itself or in its role as a fiduciary,
from providing copies of any financial record to any court or Government authority.

(2) Nothing in this chapter shall preclude a financial institution, as an incident to
processing an application for assistance to a customer in the form of a Government loan,
loan guaranty, or loan insurance agreement, or as an incident to processing a default on,
or administering, a Government guaranteed or insured loan, from initiating contact with
an appropriate Government authority for the purpose of providing any financial record
necessary to permit such authority to carry out its responsibilities under a loan, loan
guaranty, or loan insurance agreement.

1. Purpose

Right to Financial Privacy Act (RFPA) was passed by Congress in order to provide protection
against unrestricted access to financial records to fill in void left by Supreme Court's
holding in United States v. Miller that bank customer has no constitutionally protected
privacy interests in bank records. McDonough v. Widnall, D.Colo.1995, 891 F.Supp. 1439. Banks
And Banking 151

U. S. v. Miller, 425 U.S. 435, 442, 96 S.Ct. 1619, 48 L.Ed.2d 71, (U.S.Ga., Apr 21, 1976)

Respondent urges that he has a Fourth Amendment interest in the records kept by the banks
because they are merely copies of personal records that were made available to the banks for
a limited purpose and in which he has a reasonable expectation of privacy. He relies on this
Court's statement in Katz v. United States, 389 U.S. 347, 353, 88 S.Ct. 507, 512, 19 L.Ed.2d
576, 583 (1967), quoting Warden v. Hayden, 387 U.S. 294, 304, 87 S.Ct. 1642, 1648, 18 L.Ed.2d
782, 790 (1967), that we have . . . departed from the narrow view that property
interests control the right of the Government to search and seize, and that a search and
seizure become unreasonable when the Government's activities violate the privacy upon which
(a person) justifiably relie(s). But in Katz the Court also stressed that (w)hat a person
knowingly exposes to the public . . . is not a subject of Fourth Amendment protection. 389
U.S., at 351, 88 S.Ct., at 511, 19 L.Ed.2d, at 582. We must examine the nature of the
particular documents sought to be protected in order to determine whether there is a
legitimate expectation of privacy concerning their contents. Cf. Couch v. United States,
409 U.S. 322, 335, 93 S.Ct. 611, 34 L.Ed.2d 548, 558, 619 (1973).

[5] Even if we direct our attention to the original checks and deposit slips, rather **1624
than to the microfilm copies actually viewed and obtained by means of the subpoena, **we
perceive no legitimate expectation of privacy in their contents. The checks are not
confidential communications but negotiable instruments to be used in commercial transactions.
All of the documents obtained, including financial statements and deposit slips, contain only
information voluntarily conveyed to the banks and exposed to their employees in the ordinary
course of business. The lack of any legitimate expectation of privacy concerning the
information kept in bank records was assumed by Congress in enacting the Bank Secrecy Act,
the expressed purpose of which is to require records *443 to be maintained because they have
a high degree of usefulness in criminal tax, and regulatory investigations and proceedings.
12 U.S.C. s 1829b(a)(1). Cf. Couch v. United States, supra, at 335, 93 S.Ct., at 619, 34
L.Ed.2d, at 558.

[6] The depositor takes the risk, in revealing his affairs to another, that the information
will be conveyed by that person to the Government. United States v. White, 401 U.S. 745, 751-
752, 91 S.Ct. 1122, 1125-1126, 28 L.Ed.2d 453, 458-459 (1971). This Court has held repeatedly
that the Fourth Amendment does not prohibit the obtaining of information revealed to a third
party and conveyed by him to Government authorities, even if the information is revealed on
the assumption that it will be used only for a limited purpose and the confidence placed in
the third party will not be betrayed. Id., at 752, 91 S.Ct., at 1126, 28 L.Ed.2d, at 459;
Hoffa v. United States, 385 U.S. at 302, 87 S.Ct., at 413, 17 L.Ed.2d, at 382; Lopez v.
United States, 373 U.S. 427, 83 S.Ct. 1381, 10 L.Ed.2d 462 (1963).
FN4


FN4. We do not address here the question of evidentiary privileges, such as that protecting
communications between an attorney and his client. Cf. Fisher v. United States, 425 U.S., at
403-405, 96 S.Ct., at 1577, 48 L.Ed.2d, at 51-53.

This analysis is not changed by the mandate of the Bank Secrecy Act that records of
depositors' transactions be maintained by banks. In California Bankers Assn. v. Shultz, 416
U.S., at 52-53, 94 S.Ct., at 1512-1513, 39 L.Ed.2d, at 835-836, we rejected the contention
that banks, when keeping records of their depositors' transactions pursuant to the Act, are
acting solely as agents of the Government. But, even if the banks could be said to have been
acting solely as Government agents in transcribing the necessary information and complying
without protest
FN5
with the requirements of the subpoenas, there would be no intrusion upon
the depositors' Fourth Amendment rights. See Osborn v. United States, 385 U.S. 323, 87 S.Ct.
429, 17 L.Ed.2d 394 (1966); Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d
312 (1966).


In the U. S. v. Miller, 425 U.S. 435, 442, 96 S.Ct. 1619, 48 L.Ed.2d 71, (U.S.Ga.,
Apr 21, 1976), the court citing, Katz v. United States, 389 U.S. 347, 351, 88 S.Ct. 507,
512, 19 L.Ed.2d 576, 583 (1967), stated, (w)hat a person knowingly exposes to the
public . . . is not a subject of Fourth Amendment protection.

And the court stated,

if we direct our attention to the original checks and deposit slips, rather **1624 than to
the microfilm copies actually viewed and obtained by means of the subpoena, **we perceive no
legitimate expectation of privacy in their contents. The checks are not confidential
communications but negotiable instruments to be used in commercial transactions. All of the
documents obtained, including financial statements and deposit slips, contain only
information voluntarily conveyed to the banks and exposed to their employees in the ordinary
course of business. The lack of any legitimate expectation of privacy concerning the
information kept in bank records was assumed by Congress in enacting the Bank Secrecy Act,
the expressed purpose of which is to require records *443 to be maintained because they have
a high degree of usefulness in criminal tax, and regulatory investigations and proceedings.
12 U.S.C. s 1829b(a)(1). Cf. Couch v. United States, supra, at 335, 93 S.Ct., at 619, 34
L.Ed.2d, at 558.

[6] The depositor takes the risk, in revealing his affairs to another, that the
information will be conveyed by that person to the Government. United States v. White,
401 U.S. 745, 751-752, 91 S.Ct. 1122, 1125-1126, 28 L.Ed.2d 453, 458-459 (1971). This
Court has held repeatedly that the Fourth Amendment does not prohibit the obtaining of
information revealed to a third party and conveyed by him to Government authorities,
even if the information is revealed on the assumption that it will be used only for a
limited purpose and the confidence placed in the third party will not be betrayed. Id.,
at 752, 91 S.Ct., at 1126, 28 L.Ed.2d, at 459; Hoffa v. United States, 385 U.S. at 302,
87 S.Ct., at 413, 17 L.Ed.2d, at 382; Lopez v. United States, 373 U.S. 427, 83 S.Ct.
1381, 10 L.Ed.2d 462 (1963).
FN4
(U.S. v. Miller, supra, 425 U.S. 435, 442-443)


**State prisoner's Fair Credit Reporting Act and state and federal Right to
Financial Privacy Act claims arising out of ongoing prosecution in state court, which
were not brought under 1983, should not have been dismissed pursuant to rule
precluding accrual of 1983 claim when successful claim would necessarily imply
invalidity of conviction in pending criminal prosecution. 42 U.S.C.A. 1983. Young v.
Trans Union, 260 Fed. Appx. 1 (9th Cir. 2007).

[Cited 0 times for this legal issue]
**U.S. Bank Nat. Ass'n v. James, 264 F.R.D. 17
D.Me.,2010
Since a customer's bank records lack any legitimate expectation of privacy, subpoena
seeking a party's bank records may not be quashed on this basis.

[Cited 0 times for this legal issue]
**U.S. Bank Nat. Ass'n v. James, 264 F.R.D. 17
D.Me.,2010
Information sought in bank's subpoena, for information on all accounts owned in whole
or in part by borrower was not privileged, as required for borrower to quash subpoena
in mortgage foreclosure action; borrower had no legitimate expectation of privacy in
financial banking records.Niester v. Moore, 2009 WL 2179356 West KeySummary[1]
E.D.Pa.,2009Discovery information requested by limited liability corporation (LLC)
related to bank accounts were not impliedly confidential, and therefore LLC's motion to
compel was granted in LLC's negligence action against bank. LLC alleged the bank was
negligent for allowing the creation of an account without doing due diligence for
accepting the deposited checks. While a Pennsylvania court had previously recognized a
duty on a bank to keep customer's bank account information confidential as an implied
contractual duty, the request for bank records was a formal request for discovery made
pursuant to LLC's litigation. Pa.C.S. 3404.1 311Hk4072019438361001012019438361001

[Cited 0 times for this legal issue]
**Individual Reference Services Group, Inc. v. F.T.C., 145 F.Supp.2d 6
D.D.C.,2001
Privacy protection under the Gramm-Leach-Bliley Act exists even where the information is
otherwise publicly available: the information is still protected, as long as it was
derived using nonpublic personal information. Gramm-Leach-Bliley Act, 509(4)(C)(i), 15
U.S.C.A. 6809(4)(C)(i) .

48 Validity, Construction, and Application of Information Privacy Provisions of
Gramm-Leach-Bliley Act, 15 U.S.C.A. secs. 6801 to 6809, and Regulations Promulgated
Thereunder, 5 A.L.R. Fed. 2d 497 (2005) HN: 2 (F.Supp.2d)

[Cited 3 times for this legal issue]
**In re Request For Judicial Assistance from Seoul Dist. Criminal Court, Seoul, Korea,
555 F.2d 720
C.A.9.Cal.,1977
Right of privacy, as recognized under California Constitution, affords limited
protection to bank customer information, in that the bank is to be deemed to have agreed
not to divulge such information absent court order; hence, no state law privilege
precluded compelled production of the records in response to request by foreign tribunal
for assistance in procuring the records in connection with investigation of foreign
citizen for violating currency laws. 28 U.S.C.A. 1782 .

Const_law_right_to_privaccy_partic_issues_applic_public_employees_&_officials_financial_
information_ca_all_digest.doc

[Cited 1 times for this legal issue]
**Mangum v. Action Collection Service, Inc., 575 F.3d 935
C.A.9.Idaho,2009
City employee lacked reasonable expectation of privacy in bad checks that she issued and
placed in stream of commerce, thereby precluding her claim against city for deprivation
of her right to privacy or right to informational privacy by obtaining copies of her bad
checks from debt collector, since checks were not confidential communications but
negotiable instruments to be used in commercial transactions and contained information
voluntarily conveyed to third parties.

CFR 402.30 Definitions.
As used in this part,
Agency means any executive department, military department, government corporation,
government controlled corporation, or other establishment in the executive branch of the
Federal Government, or any independent regulatory agency. A private organization is not an
agency even if it is performing work under contract with the Government or is receiving
Federal financial assistance. Grantee and contractor records are not subject to the FOIA
unless they are in the possession or under the control of SSA or its agents. Solely for the
purpose of disclosure under the FOIA, we consider records of individual beneficiaries located
in the State Disability Determination Services (DDS) to be agency records.

**27 ALR 4th 742, What Constitutes an Agency Subject to Application of State Freedom of
Information Act.

**40 ALR 4th 333, What Constitutes Legitimate Research Justifying Inspection of State or
Local Public Records Not Open to Inspection by General Public.

**100 ALR 3rd 699, Payroll Records of Individual Government Employees as Subject to
Disclosure to Public.

**361 What Constitutes "Agency" for Purposes of Freedom of Information Act (5
U.S.C.A. s552), 165 A.L.R. Fed. 591 (2000) HN: 1,7,12,14,15 (F.2d)

**What is "agency" within meaning of Federal Sunshine Act (5 U.S.C.A. 552b), 68 A.L.R.
Fed. 842

**Meaning of term "agency" for purposes of Freedom of Information Act (5 U.S.C.A. 552),
57 A.L.R. Fed. 295

Exhaustion of administrative remedies as prerequisite to judicial action to compel
disclosure under Freedom of Information Act (FOIA) (5 U.S.C.A. sec. 552), 112 A.L.R. Fed.
561 (1993)

*4 Discovery and inspection of income tax returns in actions between private
individuals, 70 A.L.R.2d 240 (1960)

3 Validity, construction, and effect of state laws requiring public officials
to protect confidentiality of income tax returns or information, 1 A.L.R.4th 959 (1980)

70 A.L.R. 2d 240 Discovery and inspection of income tax returns in actions between
private individuals


U. S. v. Continental Bank & Trust Co., 503 F.2d 45, 34 A.F.T.R.2d 74-5831, 74-2 USTC
P 9686 (10th Cir.(Utah), Sep 10, 1974)
Petition by Internal Revenue Service for judicial enforcement of summons demanding that
bank produce for examination records reflecting deposits to account of named bank
customers and cancelled checks drawn on account. The United States District Court for
the District of Utah, Willis W. Ritter, J., granted the Service's motion for summary
judgment, and the bank appealed. The Court of Appeals, Lewis, Chief Judge, held that
compliance with summons would not impose unreasonable financial burden on bank in light
of Service's offer to provide personnel and equipment required to locate and copy
requested records, and that bank did not have right to assert that compliance with
summons constituted an infringement upon right of privacy of persons named as payees on
checks drawn on account or as drawers on checks payable to account.

Affirmed.

West Headnotes

[1] Constitutional Law 92 4149

92 Constitutional Law
92XXVII Due Process
92XXVII(G) Particular Issues and Applications
92XXVII(G)6 Taxation
92k4149 k. Federal Taxes; Internal Revenue. Most Cited Cases
(Formerly 92k286)

Compliance with summons issued by Internal Revenue Service and seeking from bank records
reflecting deposits to the accounts of named customers for a two-year period and
cancelled checks drawn on customers' accounts for two-year period did not impose an
unreasonable financial burden on bank so as to result in an unconstitutional taking
under the Fifth Amendment, where none of cost of examination of records would be
attributable to efforts not essential to service's investigation of bank customers, bank
was asked only to provide use of records identified specifically by customers' names and
account numbers, Service offered to provide personnel and equipment required to locate
and copy needed records and bank would in fact incur only a minimal financial burden. 26
U.S.C.A. (I.R.C.1954) 7602, 7603; U.S.C.A.Const. Amends. 4, 5.

[2] Internal Revenue 220 4500

220 Internal Revenue
220XX Examination of Persons and Records
220k4500 k. Banks and Bank Records. Most Cited Cases
(Formerly 220k1460)

Privileged Communications and Confidentiality 311H 407

311H Privileged Communications and Confidentiality
311HVII Other Privileges
311Hk407 k. Bank and Customer; Bank Records. Most Cited Cases
(Formerly 220k1460)

Individuals who were named either as payees on checks written by bank customers or as
drawers on checks payable to bank customers and bank customers could assert no
proprietary interest or bank depositor privilege in bank's records reflecting deposits
to customers' accounts and cancelled checks drawn on accounts; thus, such individuals
and customers could not intervene in proceeding to enforce summons issued by Internal
Revenue Service and seeking such records from bank. 26 U.S.C.A. (I.R.C.1954) 7402(b),
7602, 7603, 7604(a); Fed.Rules Civ.Proc. rule 24(a)(2), 28 U.S.C.A.

U.S. Dept. of Justice v. Reporters Committee For Freedom of Press, 489 U.S. 749, 772,
109 S.Ct. 1468, 103 L.Ed.2d 774

the basic purpose of the Freedom of Information Act to open agency action to the light
of public scrutiny. Department of Air Force v. Rose, 425 U.S., at 372, 96 S.Ct., at
1604,

And the court stated at p. 772,

Kronman, The Privacy Exemption to the Freedom of Information Act, 9 J. Legal Studies 727,
733 (1980) (The act's first and most obvious goal (reflected in its basic disclosure
requirements) is to promote honesty and reduce waste in government by exposing official
conduct to public scrutiny);

And the court stated at p. 773,

This basic policy of full agency disclosure unless information is exempted under
clearly delineated statutory language, Department of Air Force v. Rose, 425 U.S., at
360-361, 96 S.Ct., at 1599 (quoting S.Rep. No. 813, 89th Cong., 1st Sess., 3 (1965)),
indeed focuses on the citizens' right to be informed about what their government is up
to. Official information that **1482 sheds light on an agency's performance of its
statutory duties falls squarely within that statutory purpose.

And the court stated at p. 774,

**the FOIA's central purpose is to ensure that the Government's activities be opened to
the sharp eye of public scrutiny

And the court stated at p. 775,

**we note that **Congress has provided that the standard fees for production of
documents under the FOIA shall be waived or reduced if disclosure of the information is
in the public interest because it is likely to contribute significantly to public
understanding of the operations or activities of the government and is not primarily in
the commercial interest of the requester. 5 U.S.C. 552(a)(4)(A)(iii) (1982 ed., Supp.
V). Although such a provision obviously implies that there will be requests that do not
meet such a public interest standard, we think it relevant to today's inquiry
regarding the public interest in release of rap sheets on private citizens that
**Congress once again expressed the core purpose of the FOIA as contribut[ing]
significantly to public understanding of the operations or activities of the government.

17. Lahr v. National Transp. Safety Bd.
United States Court of Appeals, Ninth Circuit. June 22, 2009 569 F.3d 964

...Once government has identified cognizable privacy interest sought to be protected
under Freedom of Information Acts (FOIA) law enforcement/privacy exemption, only
relevant public interest in FOIA balancing analysis is **extent to which disclosure of
information sought would shed light on agencys performance of its statutory duties or
otherwise let citizens know what their government is up to. 5 U.S.C.A. 552(b)(7)(C)....

[Cited 0 times for this legal issue]
**Gilmore v. U.S. Dept. of Energy, 4 F.Supp.2d 912
N.D.Cal.,1998
Basic purpose of Freedom of Information Act (FOIA) is to ensure an informed citizenry,
vital to the functioning of a democratic society, needed to check against corruption and
to hold the governors accountable to the governed. 5 U.S.C.A. 552 .

N.L.R.B. v. Robbins Tire & Rubber Co., 437 U.S. 214, 242, 98 S.Ct. 2311, 57 L.Ed.2d
159

The United States District Court for the Northern District of Alabama, ordered the
National Labor Relations Board to turn over to employer copies of all written statements
of witnesses to be called in unfair labor practice proceeding, and the Board appealed.
The Court of Appeals, 563 F.2d 724, affirmed, and certiorari was granted. The Supreme
Court, Mr. Justice Marshall, held that release of statements of witnesses whom National
Labor Relations Board intends to call at hearing on unfair labor practice complaint
necessarily would interfere with the Board's enforcement proceedings and thus Board
is not required to disclose such statements prior to hearing.

Judgment of Court of Appeals reversed.

Mr. Justice Stevens filed a concurring opinion in which Mr. Chief Justice Burger and Mr.
Justice Rehnquist joined.

Mr. Justice Powell filed an opinion concurring in part and dissenting in part in which
Mr. Justice Brennan joined.

[5] Records 326 50

326 Records
326II Public Access
326II(B) General Statutory Disclosure Requirements
326k50 k. In General; Freedom of Information Laws in General. Most Cited
Cases
(Formerly 326k14)

**Basic purpose of the Freedom of Information Act is to ensure an informed citizenry,
vital to functioning of a democratic society, needed to check against corruption and to
hold the governors accountable to the governed; the Act was not intended to function as
a private discovery tool. 5 U.S.C.A. 552.


**[5] The basic purpose of FOIA is to ensure an informed citizenry, vital to the
functioning of a democratic society, needed to check against corruption and to hold the
governors accountable to the governed. 1974 Source Book 38; see also NLRB v. Sears,
Roebuck & Co., 421 U.S., at 152, 95 S.Ct., at 1517.