Reply To: Frum non profit organizations disclosing financials.

That may be one of a number of relevant provisions of the law, CTR. There are other relevant exemptions as well.

If a Yeshiva is part of a chasidus the provision you mentioned would kick in. If the Yeshiva has a synagogue (shul) that provision also becomes relevant. In fact, the mere fact that a Yeshiva is a religious institution itself likely makes it relevant.