House committee substitute makes the following changes to 1st edition. Amends proposed GS 55A-16-24 to clarify that a corporation receiving any public grants or loans from a local government, the state, or the federal government must provide annual financial statements to any member of the public, and must provide the most recently completed and filed Internal Revenue Service Form 990, excepting information not required for public disclosure under federal law. Provides that in addition to maintaining these documents on its public website, a corporation may comply with these provisions by having such materials posted on a website established and maintained by another entity, as long as the entity does not charge a fee or require website registration to access the information.