1. No category

STATE CHARITABLE SOLICITATION REGISTRATION REQUIREMENTS
2013 UPDATE
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Unified Registration Statement [URS]
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ALABAMA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Alabama Criminal Code – Charitable Fraud & Unlawful Charitable Solicitation, ALA. CODE § 13A-9-70, et seq.
Section 13A-9-71(f):
(1) Educational institutions and their authorized and related foundations
(2) Religious organizations
(3) Political organizations
(4) Fraternal, social, educational, alumni, health care foundation, historical and civil rights organizations, including
fraternities and sororities and any auxiliaries associated with any such organizations
(5) Civic leagues and civic organizations which solicit solely from their membership
(6) Persons requesting any contributions for the relief of any individual, specified by name at the time of the
solicitation, if all of the contributions collected do not exceed $10,000 and, without any deductions, are turned
over to the named beneficiary
(7) Any charitable organization that does not intend to solicit and receive and does not actually receive
contributions in excess of $25,000 during the fiscal year, provided all of its fundraising functions are carried out
by persons who are not paid for such services. If the gross contributions received during any fiscal year exceed
$25,000, the organization shall register with the Attorney General within 30 days of receipt of the total
excessive contributions
(8) (a) Any charitable organization receiving an allocation from an incorporated community chest or united fund,
provided all of the following requirements have been met:
• The chest or fund is complying with this section relating to registration and filing of annual reports with
the Attorney General
• The charitable organization does not actually receive, in addition to an allocation, contributions in
excess of $25,000 during the fiscal year
• All of the fundraising functions of the charitable organization are carried on by persons who are not paid
for such services
(b) If the gross contributions other than the allocation received by the charitable organization during any fiscal
year of the charitable organization are in excess of $25,000, the charitable organization shall within 30 days
after the date it receives the contributions in excess of $25,000 register with the Attorney General as required
by this section
(9) A local post, camp, chapter, or similarly designated element, or a county unit of such elements of a bona fide
veterans organization, which issues charters to local elements throughout this state, or a bona fide organization
of volunteer firefighters, ambulance companies, or rescue squads, or a bona fide auxiliary or affiliate of such
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Professional Fundraiser
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
organizations, provided all of its fundraising activities are carried on by members of the organization, family
members of the members of the organization, volunteers, or an affiliate of the organization and the members
receive no compensation, directly or indirectly, therefor
*Must file Charitable Organization Registration Exemption state form [last revised 09/11]
No renewal requirement
Yes—in lieu of State Form Charitable Organization Registration Statement [last revised 12/11]
No
Must be signed by (1) President or other authorized Officer, AND (2) Chief Fiscal Officer, and notarized
(1) Charitable organizational charter
(2) Articles of organization or incorporation
(3) Any other organizational instruments
(4) Bylaws
(5) Statement detailing place and date of establishment, form of organization, and tax exempt status [with federal
or state determination letters]
(6) Attached list of officers, directors, trustees and executive personnel [names, addresses, phone numbers]
Indefinite
$25 payable to “Alabama Attorney General’s Office”
Office of the Alabama Attorney General, Consumer Protection, Attn: Charitable Organization Registration, P.O. Box
300152, Montgomery, AL 36130
Rhonda Barber: 1-800-392-5658 or 334-242-7335
http://www.ago.state.al.us/Page-Consumer-Protection-Consumer-Charities
Yes
Same requirements as for regular registration – does NOT follow Charleston Principles
State Charity Office website and contact info. updated
RENEWAL
Due Date
Required
Information/Attachments
Fees
Miscellaneous
Must submit annually within 90 days from end of organization’s Fiscal Year
(1) State Form Charitable Organization Renewal Statement [last revised 09/11]
a. may submit URS in lieu of state renewal form BUT state form considerably shorter
(2) Written Financial Statement or most recently submitted IRS Form 990
$25
*If NOT RENEWING, must file with Attorney General Notice of Non-Renewal for Charitable Organizations
PAGE 3 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ALASKA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Yes
Alaska Charitable Solicitations Act, ALASKA STAT. §§ 45.68.010-45.68.900;
Alaska Charitable Solicitations Regulations, 9 Alaska Admin. Code 12.010-12.900
Section 45.68.120:
(1) A church or religious organization that is exempt from filing a federal annual information return under 26
U.S.C. 6033(a)(3)(A)
(2) A candidate for national, state, or local office, and a political party, or other committee or group if the
candidate, party, committee, or group is required to file financial information with the Alaska Public Offices
Commission under AS 15.13 or with the Federal Election Commission under 2 U.S.C. 431-456 (Federal
Election Campaign Act)
(3) A charitable organization that does not intend to raise or receive contributions, excluding government grants, in
excess of $5,000 during a fiscal year of the charitable organization, or that does not intend to receive
contributions from more than 10 persons during a fiscal year of the charitable organization if, in either situation,
a. All of the organization’s functions, including solicitation, are performed by persons who are not paid for
their services; and
b. An officer or member of the organization is not paid or does not otherwise receive all or a part of the
assets or income of the charitable organization
i. Note: A person who qualifies for an exemption under subsection (3) shall maintain for 5 years
the records necessary to prove that the organization qualifies for the exemption
ii. Note: If a charitable organization actually raises or receives more than $5,000 in contributions
during a fiscal year of the charitable organization or receives contributions from more than 10
persons during the same fiscal year, the charitable organization shall, within 30 days after the
earlier event, register with the department under AS 45.68.010
(4) A person or municipality who has a permit under AS 05.15.100 [current gaming permit issued by the AK
Department of Revenue]
No official requirements BUT best practice to send letter/email with organization’s full name, address and type of
exemption to be entered into database [Email: [email protected]; Address: as below, Attn: Charities]
Not required
Yes—in lieu of Alaska Charitable Organization Registration Form [may be outdated – last updated Aug. 2007]
No
One signature required – need not be notarized
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Additional Information
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Miscellaneous
Paid Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(1) Contact information for officers [unless current AK corporation registration]
(2) Most recent Fiscal Year Form 990 and/or audit financial report
One year; Registration due on September 1st
$40; Payment via Visa, MasterCard, or Discover using Credit Card Payment Form or calling 907-269-5100
Mail to: State of Alaska, Department of Law, Attorney General’s Office, 1031 W. 4th Ave., Suite 200, Anchorage, AK
99501
Phone: 907-269-5200; Website: http://www.law.state.ak.us/department/civil/consumer/charityreg.html
Failure to register PRIOR to soliciting charitable contributions violates the Alaska Charitable Solicitations Act and
subjects the person to civil penalties under the Alaska Consumer Protect Act [AS 45.50.471-45.50.561]
Yes
Follows Charleston Principles – Principle III(B)(1): An entity that is not domiciled within a state must register in
accordance with the law of that state if:
a. Its non-Internet activities alone would be sufficient to require registration;
b. (1) The entity solicits contributions through an interactive Web site; and
(2) Either the entity:
i.
Specifically targets persons physically located in the state for solicitation, or
ii.
Receives contributions from the state on a repeated and ongoing basis or a substantial basis through
its Web site; or
c. (1) The entity solicits contributions through a site that is not interactive, but either specifically invites further
offline activity to complete a contribution, or establishes other contacts with that state, such as sending e-mail
messages or other communications that promote the Web site; and
(2) The entity satisfies Principle III(B)(1)(b)(2).
**see Principle III(B)(2) for definitions of key terms
Payment method changed to credit card
RENEWAL
Due Date
Form
Required Information
Fees
Miscellaneous
September 1st, annually
Same form as for Registration or URS
Same as above
$40
No late fee if fail to file before September 1st, BUT not registered in Alaska until registration forms received and
approved. Charitable organizations and paid solicitors that are required to register under Alaska law cannot solicit
contributions in Alaska until they are registered with the Department of Law.
PAGE 5 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ARIZONA
**Beginning Sept. 13, 2013, charitable organizations will no longer be required to register to solicit contributions in AZ**
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Additional Information
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Miscellaneous
Yes
Solicitation of Funds for Charitable Purposes, ARIZ. REV. STAT. §§ 44-6551—44-6561
[for registration requirements, see § 44-6552]
Section 44-6553:
(1) This state or any counties or municipalities of this state or their agencies
(2) Political parties, candidates for federal, state, or local office and campaign committees required to file financial
information with federal, state, or local election agencies
**Religious organizations must register, but are NOT required to file any financial disclosure information if
ALL of the following apply:
(1) It is a tax-exempt entity pursuant to the IRC
(2) No part of its net income inures to the direct benefit of any individual
(3) The organization only solicits monies from its membership, congregation, or previous donors and the
organization’s conduct and fees charged for services are primarily supported and paid through government
grants or contracts
Religious Organizations must file a Religious Organization Registration Form [last revised 07/26/12] [September 30
due date – only for renewal] [no attachments required]
Deadline to file renewal notice is September 30 of each year [late fee of $25 if received after this date – if filing late,
include check/money order payable to “Secretary of State” with application]
NO—must file state Charitable Organization Registration/Renewal Form [last revised 06/10/10]
Notarized signatures of any TWO officers
IRS Determination Letter
One year – renewal must be filed between September 1st and September 30th
No filing fees
Mail to: Arizona Secretary of State, Attn: Business Services, Charities Division, 400 West Congress, 2nd Floor Room
252, Tucson, AZ 85701
Phone: 602-542-6187 or 800-458-5842; Website: http://www.azsos.gov/business_services/Charities/Default.htm
To Amend or Cancel a Charitable Organization Registration, file a Charitable Organization Amendment/Cancellation
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Contracted Fundraiser
Registration?
Online Solicitation
Updates as of July 2010
Yes
Same requirements as for regular registration – does NOT follow Charleston Principles
(1) NO LONGER ACCEPTS URS
(2) No longer requires signature of President (or equivalent) and Secretary/Treasurer (or equivalent) – may be
signed by any two officers
(3) SOS no longer mails renewal reminders prior to September renewal period
RENEWAL
Due Date
Form
Required Information
Fees
September 30th, annually
Same form as for Registration or URS
ONE of the following financial reports from previous Fiscal Year:
(1) Secretary of State’s Charitable Organization Financial Statement
(2) Form 990 from previous Fiscal Year [first 2 pages or 990-EZ]
(3) Web addresses where financial records are available
None unless late [$25 late fee – check or money order payable to “Secretary of State” included with application]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ARKANSAS
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Supplemental URS
Form/Info. Required?
Signatures
Yes – Charitable organizations soliciting or intending to solicit contributions in excess of $25,000 a year, or using a
paid solicitor or fund-raising counsel, must file an application for registration
Solicitation of Charitable Contributions, ARK. CODE ANN. §§ 4-28-401—416
Section 4-28-404:
(1) Religious Organizations, i.e., any bona fide, duly constituted religious entity if the entity satisfies each of the
following criteria:
a. The entity is exempt from taxation pursuant to the Internal Revenue Code; and
b. No part of the entity’s net income inures to the direct benefit of any individual
(2) Educational institutions, i.e., any parent-teacher association or educational institution, the curricula of which in
whole or in part are registered or approved by any state or the U.S. either directly or by acceptance of
accreditation by an accrediting body
(3) Political candidates and organizations, i.e., any candidate for national, state or local elective office or a political
party or other committee required to file information with the Federal Election Committee or any state election
commission or its equivalent agency
(4) Governmental organizations, i.e., any department, branch or instrumentality of the federal, state, or local
governments
(5) Non-Profit Hospitals, i.e., any nonprofit hospital licensed by this state or in any other state
(6) Any charitable organization which does not intend to solicit and receive, and does not actually receive
contributions in excess of $25,000 during a calendar year:
a. If all of its functions, including its fundraising functions, are carried on by persons who are unpaid for
their services; and
b. Provided that no part of its assets or income inures to the benefit of or is paid to any officer or member
(7) Any person who solicits solely for the benefit of organizations described in subdivisions (1)-(6) of this section
Exemptions must be applied for using Verification of Exemption from Registration Requirements Form included
in Application for Registration [must be notarized] [no registration fee] [submit before soliciting]
[attach (1) IRS Determination Letter, (2) Articles of Incorporation, (3) Form 990 (if filed)]
Does NOT have to be renewed
Yes—in lieu of Charitable Organization Application for Registration [includes all applications, forms and attachments]
[last updated 01/30/08]
YES – Irrevocable Consent for Service: Charitable Organization if physical location is outside of Arkansas
[must be notarized]
Notarized signature of an authorized officer, director, or incorporator
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Additional
Information/Attachments
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Paid Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(1) IRS Determination Letter
(2) Articles of Incorporation
(3) Most recent version of ONE of the following financial reports:
a. Form 990 or Form 990-EZ and the Arkansas attachment to Form 990-EZ
b. Annual Report of Charitable Organization
(4) Audit [if total revenue > $500,000]
(5) Executed Consent for Service if physical location is outside of Arkansas
(6) All contracts [even if previously submitted] for commercial co-venturers, paid solicitors, fund-raising counsel
One year
None for charities; $100 for fundraising counsel; $200 for paid solicitors
Check payable to “Office of Attorney General”
Office of the Attorney General, ATTN: Charitable Registration, 323 Center Street, Suite 200, Little Rock, AR 72201
Phone: 501-682-2007/1-800-482-8982; Website: http://arkansasag.gov/programs/arkansas-lawyer/charities-registration
Yes – also required form for Fundraising Counsel Registration
Follows the Charleston Principles
Updated web address and phone number
RENEWAL & FINANCIAL REPORTING
Due Date
Required Information
Fees
Renewal due by the anniversary of initial registration [no extentions]
Annual Financial Reporting is due by May 15th [if fiscal year is not calendar year, may file within 6 months after
close of fiscal year, upon application] [extensions can be obtained by submitting IRS Form 8868]
Renewal [same form as for Registration or URS]
(1) Copy of all contracts [even if previously submitted] for (a) commercial co-venturers, (b) paid solicitors, (c)
fund-raising counsel
(2) Executed Consent for Service if physical location outside Arkansas
(3) Most recent Form 990 if not previously submitted
(4) Audit if total revenue > $500,000
(5) Amended Articles of Incorporation if name change
Annual Financial Reporting
(1) Form 990 or Form 990-EZ with Arkansas Attachment, if required to file with IRS – if not required, then
complete a Charitable Organization Annual Report [included in Registration packet]
(2) Audit Report with Form 990 if gross revenue > $500,000
(3) Fundraiser contracts
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
CALIFORNIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional Information
Required
Yes – Must register with Attorney General’s Registry of Charitable Trusts within 30 days of initially receiving assets
California Law on Charitable Solicitations, CAL. BUS. & PROF. CODE §§ 17510-17510.95; California Law on the
Supervision of Trustees & Fundraisers for Charitable Purposes, CAL. GOV’T CODE §§ 12580-12599.8; California
Regulations on the Supervision of Trustees & Fundraisers for Charitable Purposes, CAL. CODE REGS. tit. 11, §§ 300312.1; California Regulations on Nonprofit Corporations Relating to Transactions Requiring Notice to or Attorney
General Approval, CAL. CODE REGS. tit. 11, §§ 999.1-999.5
Section 12583:
The filing registration, and reporting provisions of this article do not apply to the United States, any state, territory, or
possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their
agencies or governmental subdivisions, to any religious corporation sole* or other religious corporation or
organization that holds property for religious purposes, or to any officer, director, or trustee thereof who holds
property for like purposes, to a cemetery corporation regulated under Chapter 19 (commencing with Section 9600) of
Division 3 of the Business and Professions Code, or to any committee as defined in Section 82013 that is required to
and does file any statement pursuant to Article 2 (commencing with Section 84200) of Chapter 4 of Title 9, or to a
charitable corporation or unincorporated association organized and operated primarily as a religious
organization, educational institution, hospital, or a health care service plan licensed pursuant to Section 1349 of
the Health and Safety Code.
*Cal. Corp. Code § 10002 allows for formation of corporation sole “by the bishop, chief priest, presiding elder, or
other presiding officer of any religious denomination, society, or church, for the purpose of administering and
managing the affairs, property, and temporalities thereof”
Send letter requesting exemption including Founding Documents and IRS Determination Letter, will in turn receive an
exemption letter from CA explaining why organization has been ruled exempt [no fee] [before soliciting]
Does NOT need to be renewed BUT must notify Registry if exemption status changes
Yes—in lieu of CT-1 Initial Registration Form [last updated 06/07] [see Registration Guide for instructions]
No
Any authorized officer or director [doesn’t need to be notarized]
(1) Founding documents, as follows:
a. Corporations – Articles of Incorporation, all amendments and current bylaws
b. Associations – organizational instruments [bylaws, constitution, and/or articles of association]
c. Trusts – trust instrument or will and decree of final distribution
d. Trustees for charitable purposes – statement describing your operations and charitable purpose
(2) IRS Form 1023, if submitted
(3) IRS Determination Letter, if received
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Period of Registration
Fees
State Charity Office
Contact Info.
Commercial Fundraiser
Registration?
Online Solicitation
Updates of July 2010
One year
$25 fee – check payable to Department of Justice
California Attorney General’s Office, Registry of Charitable Trusts, P.O. Box 903447, Sacramento, CA 94203-4470
Phone: 916-445-2021; Email: [email protected]; Website: http://oag.ca.gov/charities
Yes
Registration required only if the organization is actively doing business in CA/purposefully soliciting CA residents.
If passive website [listing info on directory site, maintenance of site specifically for out of state org, etc.] NOT required
to register; If active site [advertises/targets/sends email to CA residents on regular basis], MUST register.
[if org sends info in response to donor’s request for info, then considered interactive site – registration depends on # of
CA residents being solicited in this way, frequency of solicitation]
No longer exempts charities organized in another state not “doing business” or holding property in California
RENEWAL
Due Date
Form
Required Information
Fees
Miscellaneous
Within 4 months and 15 days of fiscal year end
Must use RRF-1 Annual Registration Renewal Fee Report [cannot use URS for Renewal]
Charities w/total gross revenue/assets of $25,000 or more must file copy of 990, 990-EZ, or 990-PF and attachments
Fee depends on gross annual revenue [check payable to “Attorney General’s Registry of Charitable Trusts”]:
(1) $0 if less than $25,000
(2) $25 if $25,000 - $100,000
(3) $50 if $100,001 - $250,000
(4) $75 if $250,001 - $1 million
(5) $150 if $1,000,001 - $10 million
(6) $225 if $10,000,001 - $50 million
(7) $300 if more than $50 million
(1) Failure to submit no later than 4 months and 15 days after fiscal year end may result in loss of tax exemption
and assessment of minimum tax of $800, plus interest, and/or fines or filing penalties
(2) Extensions for filing RRF-1 will be allowed if organization has received IRS extension for filing Form 990,
990-PF or 990-EZ. In such cases, file both forms [RRF-1 and applicable 990 Form] with the Registry of
Charitable Trusts at the same time, with copies of all requests to IRS for extension and, where extension
approval is not automatic, a copy of each approved extension request.
(3) Annual Financial Solicitation Report must be submitted by charity that solicits for charitable purposes, (1)
collects > 50% of its annual income and > $1 million in charitable contributions from donors in CA during
previous calendar year, and (2) spent > 25% of annual income on non-program activities as defined in Business
and Professions Code section 17510.9
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
COLORADO
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Information/Attachments
Required
Period of Registration
Fees
Yes – must register via website before engaging in charitable activities/performing services in connection with
solicitations
Colorado Charitable Solicitations Act, COLO. REV. STAT. §§ 6-16-101 to -113;
Rules for the Administration of the Colorado Charitable Solicitations Act, 8 COLO. CODE REGS. § 1505-9
Section 6-16-104(6):
a) Persons that are exempt from filing a federal annual information return pursuant to 26 U.S.C. sec. 6033
(a)(2), (3)(A)(I), (3)(A)(III), or (3)(C)(i) or pursuant to 26 CFR 1.60332(g)(1)(i) to (g)(1)(iv) or (g)(1)(vii);
b) Political parties, candidates for federal or state office, and political action committees required to file financial
information with federal or state elections commissions; and
c) Charitable organizations that do not intend to and do not actually raise or receive gross revenue, excluding
grants from governmental entities or from organizations exempt from federal taxation under section 501(c)(3)
of the federal "Internal Revenue Code of 1986", as amended, in excess of $25,000 during a fiscal year or do not
receive contributions from more than 10 persons during a fiscal year. The exemption authorized in this
paragraph (c) shall not apply to a charitable organization that has contracted with a paid solicitor to solicit
contributions in this state for the organization.
No filing requirement
N/A
NO – *Must create login account to SOS website and follow instructions to eFile
Must be signed by one authorized officer [officer of a non-profit corporation, trustee of charitable trust or senior
manager-member of any other type of organization]
Need not be notarized – filing with unique user identification and password constitutes official signature
(1) Fundraiser contracts
(2) IRS Determination Letter (only the date of the letter is required)
(3) Designation of a Colorado-based registered agent [include name and address]
(4) Complete list of ALL owners, officers, employees, and executive personnel [will be rejected if not complete]
(5) Must provide physical address as primary address
One year
Application for new registration number – $1; Amendment to registration statement – $1 [unless filed within 30 days
of initial registration, renewal registration or solicitation notice approval date]
*Soliciting While Unregistered Fee – $300
Make payments via online payments page with U.S. credit card or existing prepaid account [mail application and check
to SOS office – not ideal for only filing once a year]
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State Charity Office
Contact Info.
Miscellaneous
Paid Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Charitable Solicitations Program, Office of the Secretary of State, 1700 Broadway, Suite 200, Denver, CO 80290 –
BUT all registrations must be made electronically
Phone: 303-894-2200, option 2; Email: [email protected]
http://www.sos.state.co.us/pubs/charities/charitableHome.html
If organization is new and doesn’t have financial figures yet, can file initial registration using estimated financial
information BUT must file amendment updating those figures by 15th day of 5th month after close of fiscal year.
*As of Jan. 1, 2013, such organizations receive automatic 3-month extension. If still can’t provide actual financial
figures by original or extended deadline, can file for additional 3-month extension to avoid late fees.
Yes – Registration also required for Professional Fundraising Consultants
Follows Charleston Principles
(1) Registration and renewal fees decreased
(2) Automatic 3-month extension for filing both initial registration financial figures and renewal registration
RENEWAL
Due Date
Form
Required Information
Fees
Due at same time IRS Form 990 is due – usually the 15th day of the 5th month after fiscal year end [must file by this
date unless IRS authorizes later date for filing Form 990]
*As of Jan. 1, 2013, charitable organizations receive automatic 3-month extension of deadline [must file for additional
extension to avoid late fees]
Renew Registration
Must include a Financial Report
Annual registration renewal – $1; Failure to file renewal – $60 [fee triggered 61 days after due date]
PAGE 13 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
CONNECTICUT
REGISTRATION
Yes – must file application prior to soliciting in CT
Connecticut Solicitations of Charitable Funds Act, CONN. GEN. STAT. §§ 21a-175 to -190l;
Connecticut Regulations on the Solicitation of Charitable Funds, CONN. AGENCIES REGS. §§ 21a-190k-1 to -190k-8
Section 21a-190d:
Exemptions
(1) Any duly organized religious corporation, institution or society
(2) Any parent-teacher association or educational institution, the curricula of which in whole or in part are
registered or approved by any state or the United States either directly or by acceptance of accreditation by an
accrediting body
(3) Any nonprofit hospital licensed in accordance with the provisions of section 19a-630 or any similar provision
of the laws of any other state
(4) Any governmental unit or instrumentality of any state or the United States
(5) Any person who solicits solely for the benefit of organizations described in subdivisions (1) to (4), inclusive, of
this section
(6) Any charitable organization which normally receives less than $50,000 in contributions annually, provided such
organization does not compensate any person primarily to conduct solicitations
Exemption Requirements Exemption must be claimed before any solicitation occurs in Connecticut by filing Form CPC-54 Claim of Exemption
from Registration [no filing fee]
Does NOT have to be renewed, no financial reporting requirements
Exemption Renewal
Yes—in lieu of Initial Charitable Organization Registration Application
URS Form Accepted?
No
URS Supplement?
Any two authorized representatives must sign [Need not be notarized]
Signatures
(1) Must provide an email address
Additional Info. Required
(2) IRS Form 990, 990-EZ or 990-PF for most recently completed year
a. May attach prior year if most recently completed year’s form not complete as long as year-end of form
not more than 23 months old
b. Complete forms in accordance with IRS instructions unless superseded by CT Special Instructions
c. If organization has not yet completed initial fiscal year, financial report is NOT required, but will be
required when it renews registration
(3) Audit by an independent public accountant, if gross revenue exceeds $500,000 during report year [excluding
government grants and fees, and trust revenues]
a. Can refer to IRS Form or set of financial statements, which must be filed in addition to IRS Form
b. Must be on auditor’s signed letterhead
Registration Required?
Governing Law
PAGE 14 OF 109
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Period of Registration
Fees
Paid Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(4) Attached list of officers, directors, principal salaried employees, etc (names, titles, addresses)
*Application not accepted if any part missing
One year; Registration expires the last day of the 5th month after the end of the organization’s fiscal year so initial
registration may be less than one year
$50 check payable to “Treasurer, State of Connecticut”
Late fee of $25/month or part thereof if received after the due date or extended due date
Yes – also Registration requirement for Fundraising Counsel
Follows the Charleston Principles
Public Charities, Department of Consumer Protection, 165 Capitol Avenue, Hartford, CT 06106-1630
Phone: 860-713-6170, 800-842-2649; Email: [email protected]
http://www.ct.gov/dcp/cwp/view.asp?a=1654&q=459952
Simplified Renewal application for charitable organizations with fiscal years ending 10/31/2010 and later
RENEWAL
Due Date
Form
Required Information
Fees
Must be filed by last day of the 5th month after the end of the organization’s fiscal year
**If any part of application requirements not available by due date, must request extension of current registration
BEFORE expiration date by emailing [email protected]
[include (1) organization name, (2) CT Charities Registration Number, (3) FEIN, (4) reason for request]
***Recently passed law [yet to take effect] has eliminated extension requests***
Already-registered organizations receive a Charitable Organization Renewal Notice by mail [last revised 04/13]
[URS not accepted – must use the form mailed by state]
(1) Charitable Organization Registration number
(2) IRS Form 990, 990-EZ or 990-PF [as above]
(3) Audit Report for most recently completed fiscal year if Form 990 reported > $500,000 gross revenue [as above]
$50 check payable to “Treasurer, State of Connecticut”
Late fee of $25/month renewal notice received after expiration date of registration
PAGE 15 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
DELAWARE
Registration Required?
Governing Law
Disclosure Requirements
Miscellaneous
State Charity Office
Contact Info.
Updates as of July 2010
**NO**
Delaware Charitable/Fraternal Solicitation Act of 1996, DEL. CODE ANN. tit. 6 §§ 2591-97
(1) Solicitor must identify himself and the agency for which the funds are solicited,
(2) Donors are entitled to question how the funds will be allocated between admin costs and actual charitable use
Any foreign corporation doing fundraising in DE must comply with DE law requiring foreign corporations doing
business in DE to appoint a registered agent and to make annual filings
http://revenue.delaware.gov/services/Business_Tax/Fund.shtml
None
PAGE 16 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
DISTRICT OF COLUMBIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Yes – must apply for a Basic Business License with a Charitable Solicitation Endorsement
Charitable Solicitations, D.C. CODE §§ 44-1700 to 1714; General License Law – General Provisions, D.C. CODE § 472851; D.C. Municipal Regulations on Charitable Solicitation, D.C. MUN. REGS. tit. 16, § 13
Section 44-1703:
b) The provisions of this chapter shall not apply to any person making solicitations, including solicitations for
educational purposes, solely for a church or a religious corporation or a corporation or an unincorporated
association under the supervision and control of any such church or religious corporation; provided, that
such church, religious corporation, corporation, or unincorporated association is an organization which has
been granted exemption from taxation under the provisions of § 501 of the Internal Revenue Code of 1986 (26
U.S.C. § 501); provided further, that such exemption from the provisions of this chapter shall be in effect only
so long as such church, religious corporation, corporation, or unincorporated association shall be exempt from
taxation under the provisions of § 501 of the Internal Revenue Code of 1986
c) The provisions of subsection (a) of this section and §§ 44-1704, 44-1705, 44-1706, and 44-1708 shall not apply
to any person making solicitations: (1) solely for the American National Red Cross; or (2) exclusively among
the membership of the soliciting agency
d) The Council of the District of Columbia may by regulation prescribe the terms and conditions under which
solicitations in addition to those enumerated in subsection (b) of this section may be exempted from the
provisions of subsection (a) of this section and §§ 44-1705 and 44-1706; provided, that no exemption granted
under authority of this subsection shall exceed for any calendar year $1,500 in money or property
No requirements
N/A
NO – must apply for Basic Business License [with General Business – Charitable Solicitation endorsement]
[License also known as “Charitable Solicitation License”]
Notarized Certified Resolution authorizes an officer to apply in DC on behalf of organization
(1) Basic Business License Application
(2) Corporate Registration
(3) Resident Registered Agent
(4) Certificate of Occupancy/Home Occupation Permit [if operating from a premise located in DC]
(5) Notarized Certified Resolution authorizing a corporate officer to make application in DC
(6) Clean Hands Certification [don’t owe more than $100 to DC government in fees, penalties, interest or taxes]
(7) Registered Tax Number – file Combined Business Tax Registration Application (Form FR500) with OTR
(8) Office of Tax and Revenue (OTR) Registration OR Exemption
PAGE 17 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Period of Registration
Fees & Method(s) of
Payment
State Charity Office
Contact Info.
Professional Fundraiser
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(9) Evidence of corporate qualification in D.C.
(10) Statement of character and extent of charitable work being done
(11) IRS Determination Letter
(12) Fundraiser contracts
(13) (Optional) Solicitor Information Cards [3 copies of names, addresses of persons who will solicit for org.]
**BBL Application not available to view online – may require additional/different information
Two years
$412.50 [$70 Application Fee + $280 Category License Fee + $37.50 Technology Fee (10%) + $25 Endorsement Fee]
Online app. – major credit/debit card
Via mail – check/money order payable to “D.C. Treasurer” – mail application + payment to Wells Fargo Bank, DC
Government Wholesale Lockbox 91360, 7175 Columbia Gateway Drive, Columbia, MD 21046 [6-8 weeks to process]
In-person app. – cash, check/money order, or credit/debit card at DCRA, Business License Center, 1100 4th Street
S.W., 2nd Floor, Washington, DC 20024
Department of Consumer & Regulatory Affairs, 1100 4th Street SW, Washington, DC 20024 [Note: this is NOT
mailing address for application, see above] Phone: 202-442-4400; Website
Unclear but website states that a Charitable Solicitation License is required for any request (directly or indirectly) for
any contribution on the plea or representation that such contribution will or may be used for any charitable purpose
Same requirements as for regular registration – does NOT currently follow Charleston Principles
(1) Can now apply for BBL online
(2) Application information requirements have changed
(3) Category License Fee increased
(4) Updated address for applications by mail
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Renew Business License Application online 30 days prior to expiration of current license
Online Renewal of Basic Business License [URS not accepted for Renewal]
(1) ABL Number – printed on renewal bill received in mail [starts with LREN or IREN]
(2) FEIN
(3) PIN – sent with renewal bill
(4) Credit Card payment
**Will likely have to provide the same information that was required for initial application
Most likely fee will be the same as initial application ($412.50)
If renewal application postmarked after renewal deadline date, must pay $250 late fee. If payment submitted 31 days
after renewal deadline, must pay $500 late fee
PAGE 18 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
FLORIDA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Yes
Florida Statutes – Solicitation of Funds, FLA. STAT. §§ 496.401-.426
Florida Administrative Code – Solicitations of Contributions, FLA. ADMIN. CODE r. 5J-7
Section 496.403: “Sections 496.401-496.424 do not apply to bona fide religious institutions, educational institutions,
and state agencies or other government entities or persons or organizations who solicit or act as professional
fundraising consultants solely on their behalf. Sections 496.401-496.424 do not apply to political contributions
solicited in accordance with the election laws of this state.”
Section 496.406: The following charitable organizations and sponsors are exempt from the requirements of s. 496-405:
(1) A person who is soliciting for a named individual, provided that all the contributions collected without any
deductions whatsoever are turned over to the beneficiary for her or his use and provided that the person has
complied with the requirements of s. 496.413.
(2) A charitable organization or sponsor which limits solicitation of contributions to the membership of the
charitable organization or sponsor. For the purposes of this paragraph, the term “membership” does not include
those persons who are granted a membership upon making a contribution as a result of a solicitation
(3) Any division, department, post, or chapter of a veterans’ service organization granted a federal charter under
Title 36, United States Code
No formal requirement but best practice to send letter requesting exemption [same address as below], including
general information about organization, which exemption it fits under and a link to organization’s website
Not required
NO – Solicitation of Contributions Registration Application must be submitted [last revised 07/11]
Enclosed affidavit of Treasurer or Chief Fiscal Officer must be completed
(1) List of representatives with contact information
(2) Fundraiser contracts
(3) One of the following financial reports
a. Budget [new organizations only]
b. IRS Form 990 with Schedule A – if not ready, complete and submit Statement of Support/Revenue
included with application then send Form 990 when ready
c. Form 990-EZ
i. Will NOT accept 990-PF, 990-N or 990-T or any other type of tax return
d. Financial Statement on pp. 6 and 7 of application
One year – from initial date of compliance with registration requirements
PAGE 19 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Fees
State Charity Office
Contact Info.
Professional Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Fees based on immediate preceding year’s financial report submitted by organization
(1) $10 if less than $5,000, with or without paid officers
(2) $10 if $25,000 or less and no paid professional solicitors/consultants
(3) $75 if $5,000 - $99,999
(4) $125 if $100,000 - $199,999
(5) $200 if $200,000 - $499,999
(6) $300 if $500,000 - $999,999
(7) $350 if $1 million - $9,999,999
(8) $400 if $10 million or more
*Check/money order payable to “Florida Department of Agriculture and Consumer Services”
Florida Department of Agriculture & Consumer Services, Solicitation of Contributions, P.O. Box 6700, Tallahassee,
FL 32314-6700; Phone: 1-800-435-7352 [from within FL], 850-410-3800 [from outside FL]
*Mail overnight packages to: Florida Department of Agriculture & Consumer Services, 407 S. Calhoun St., First Floor,
Attention: Finance and Accounting, Tallahassee, FL 32399-0800
Email: [email protected]; Website: http://www.800helpfla.com/socbus.html#forms
Yes – also Registration requirements for Professional Fundraising Consultants
Same requirements as for regular registration – does NOT currently follow Charleston Principles
As of Apr. 10, 2013, non-profit entities may not operate a “game promotion”
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Renewal due on one-year anniversary of initial registration
A preprinted renewal application will be mailed approximately 60 days in advance of expiration date
Must include ONE of the following financial reports: (1) Form 990 with Schedule A, (2) Form 990-EZ, OR (3) FL
Financial Report [included in renewal application]
Same fees as for Registration
$25 late fee for each month or part of a month after expiration date [when annual renewal and financial report due]
*FL does not recognize IRS extensions BUT organizations can fax, email [[email protected]] or
mail a request for 60-day extension on or before expiration date
[No late fees as long as extension requested before expiration date and renewal submitted by extension date]
PAGE 20 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
GEORGIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Yes
Georgia Charitable Solicitations Act of 1988, GA. CODE ANN. §§ 43-17-1 to 17-23
Section 43-17-9(a): [*see subsections (b) – (d) for exemption laws regarding affiliates]
(1) Educational institutions and those organizations, foundations, associations, corporations, charities, and agencies
operated, supervised, or controlled by or in connection with a nonprofit educational institution, provided that
any such institution or organization is qualified under Section 501(c) of the Internal Revenue Code of 1986;
(2) Business, professional, and trade associations and federations which do not solicit members or funds from the
general public;
(3) Fraternal, civic, benevolent, patriotic, and social organizations, when solicitation of contributions is carried on
by persons without any form of compensation and which solicitation is confined to their membership;
(4) Persons requesting any contributions for the relief of any other individual who is specified by name at the time
of the solicitation if all of the contributions collected, without any deductions whatsoever, are turned over to the
named beneficiary; provided, however, that any such person who collects contributions in excess of $5,000.00
in order to claim benefit of this exemption shall file with the Secretary of State a written accounting of funds so
collected on forms prescribed by the Secretary of State at the end of the first 90 days of solicitation and,
thereafter, at the end of every subsequent 90 day period until said solicitation is concluded;
(5) Any charitable organization which does not have any agreement with a paid solicitor and whose total revenue
from contributions has been less than $25,000 for both the immediately preceding and current calendar years;
(6) Any local or state-wide organization of hunters, fishermen, and target shooters which has been recognized as an
organization described in Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code, as amended, or
the corresponding provisions of any future federal revenue law;
(7) Any volunteer fire department or rescue service operating in conjunction with city or county government in this
state and which has received less than $25,000 in both the immediately preceding and current calendar years;
(8) Religious organizations; or
(9) Political parties, candidates for federal or state office, and political action committees required to file financial
information with federal or state elections commissions.
No requirements but may send letter demonstrating exemption qualification
N/A
Yes—in lieu of Form C-100 Charitable Organization Registration [last revised Aug. 2012]
YES – Georgia Supplement to URS [must be notarized]
Enclosed affidavit to be completed by an executive officer
[irrevocably appoints SOS as org’s agent for service of process for any action arising from Solicitation Act]
PAGE 21 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Additional
Information/Attachments
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Miscellaneous
Professional Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(1) IRS Form 990 or 990-EZ filed for previous 2 taxable years [if org. received/collected any charitable
contributions during preceding fiscal year]
(2) One of the following Financial Statements:
a. Audit by independent CPA, if gross revenue in either of 2 preceding fiscal years exceeds $1 million
b. Review Report by independent CPA, if gross revenue > $500,000 but < $1 million during either of 2
preceding fiscal years
c. Financial Statements [no certification or review requirements], if gross revenue < $500,000 during
either of 2 preceding fiscal years
d. Signed Statement from an officer that no funds have been received or collected
(3) IRS Determination Letter
(4) Georgia Supplement to URS
Two years
$35 check payable to “Secretary of State”
Securities and Business Regulation, 2 Martin Luther King, Jr. Dr., #802 W. Tower, Atlanta, GA 30303-9000
Charities Unit Phone: 404-656-3920; Website: http://sos.georgia.gov/securities/charitable_organization.htm
(1) If registration expires, may reinstate registration by completing and filing entire Charitable Organization
Registration Form with financial statements required for that filing period and paying $35
(2) To keep current, amend registration within 30 days to reflect any change to initial registration statement
a. Use same Charitable Organization Registration Form, circle section to be amended, update and filed
with execution page manually signed by authorized agent and notarized
Yes
Same requirements as for regular registration – does NOT currently follow Charleston Principles
None
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Must be renewed on or before expiration date
Renewal Notice mailed to organization in month prior to expiration date [responsible for filing even if not received]
[URS may be submitted in lieu of Renewal Notice but state form considerably shorter, doesn’t require supplement]
Must submit one of the Financial Statements required for Registration
[May submit written request for extension (with renewal fee and form) if additional time needed to file fin. statements
BUT request must (1) be submitted before expiration date, AND (2) specify reason can’t be filed, date will be filed]
$20
PAGE 22 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
HAWAII
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Yes – online only
Hawaii Revised Statues – Solicitation of Funds from the General Public, HAW. REV. STAT. § 467B-1 to B-17
Section 467B-11.5:
(1) Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with
the Internal Revenue Service pursuant to sections 6033(a)(3)(A)(i) and (iii) and 6033(a)(3)(C)(i) of the Internal
Revenue Code, as amended;
(2) Parent-teacher associations;
(3) Any educational institution that is licensed or accredited by any of the following licensing or accrediting
organizations: (A) Hawaii Association of Independent Schools; (B) Hawaii Council of Private Schools; (C)
Western Association of Schools and Colleges; (D) Middle States Association of Colleges and Schools; (E) New
England Association of Schools and Colleges; (F) North Central Association of Colleges and Schools; (G)
Northwest Association of Schools and Colleges; (H) Southern Association of Colleges and Schools; or (I) The
National Association for the Education of Young Children; and any organization exempt from taxation under
section 501(c)(3) of the Internal Revenue Code expressly authorized by, and having an established identity
with, such an educational institution; provided that the organization's solicitation of contributions is primarily
directed to the students, alumni, faculty, and trustees of the institutions and their respective families;
(4) Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state;
(5) Any corporation established by an act of the United States Congress that is required by federal law to submit to
Congress annual reports, fully audited by the United States Department of Defense, of its activities including
itemized accounts of all receipts and expenditures;
(6) Any agency of this State, another state, or the federal government; and
(7) Any charitable organization that normally receives less than $25,000 in contributions annually, if the
organization does not employ or compensate a professional solicitor or professional fundraising counsel
Must apply for exemption using Application for Recognition of Exemption from the Registration [before soliciting]
[Religious organizations submit IRS Determination Letter or if church/integrated auxiliary, submit substantiation;
Parent-teacher associations submit Articles of Incorporation & By-Laws; Hospitals submit license number & state of
issuance; Organizations with < $25,000 submit evidence of annual contributions below this amount]
No renewal requirement but will need to amend Application if organization receives > $25,000
Yes – register online only using either URS or One-Time Charity Registration e-File [online tutorial available]
No
Any two authorized officers [by individual Login IDs]
PAGE 23 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Additional Information
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Professional Solicitor
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
May need PDF copies of organizing docs and/or correspondence from the IRS re tax exempt status
[system will indicate if these docs are needed] [do NOT need Form 990 for initial registration]
Indefinite one-time registration BUT must also submit annual financial report [Annual Transmittal Form] w/fees
None
Department of the Attorney General, Tax & Charities Division, 425 Queen Street, Honolulu, HI 96813-2903
Phone: 808-586-1480; email: [email protected]; Website: http://hawaii.gov/ag/charities
Yes – also Registration requirements for Professional Fundraising Counsel
Follows Charleston Principles
Annual fees changed
ANNUAL FINANCIAL REPORT
Due Date
Form
Required Information
Fees
On or before date Form 990 or 990-EZ must be filed with IRS [including any extensions granted by IRS]
Annual Transmittal Form
(1) IRS Form 990 or 990 EZ
(2) Audit, if organization’s gross revenues (excluding government grants) are more than $500,000 or where the
charity prepares an audited financial statement required by a governmental authority or third party
Based on annual gross revenue:
(1) $10 if gross income is less than $25,000
(2) $25 if $25,000 - $49,999
(3) $50 if $50,000 - $99,999
(4) $100 if $100,000 - $249,999
(5) $150 if $250,000 - $499,999
(6) $200 if $500,000 - $999,999
(7) $250 if $1 million - $1,999,999
(8) $350 if $2 million - $4,999,999
(9) $600 if $5 million or more
* Make check payable to “State of Hawaii”
PAGE 24 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
IDAHO
Registration Required?
Governing Law
Updates as of July 2010
**NO**
Idaho Charitable Solicitation Act – IDAHO CODE ANN. §§ 48-1201 to 1206
None
PAGE 25 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ILLINOIS
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Illinois Solicitation for Charity Act, 225 ILL. COMP. STAT. 460/1-460/23;
Illinois Regulations on Solicitations for Charity Act, ILL. ADMIN. CODE tit. 14, § 400.10-.100
225 ILCS 460/3: (a) [Exempt from Reporting but NOT Registration] Upon initial filing of a registration statement
pursuant to Section 2 of this Act and notification by the Attorney General of his determination that the organizational
purposes or circumstances specified in this paragraph for exemption are actual and genuine, the following entities shall
be exempt from all the report filing provisions of this Act, except for the requirements set forth in Section 2 of this Act:
(1) A corporation sole or other religious corporation, trust or organization incorporated or established for
religious purposes, nor to any agency or organization incorporated or established for charitable, hospital or
educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated
by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization
incorporated or established for religious purposes, nor to other religious agencies or organizations which serve
religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering
religion, including the moral and ethical aspects of a particular religious faith.
(2) Any charitable organization which does not intend to solicit and receive and does not actually receive
contributions in excess of $15,000 during any 12 month period ending December 31 of any year. However, if
the gross contributions received by such charitable organization during any 12 month period ending December
31 of any year shall be in excess of $15,000, it shall file reports as required under this Act and the provisions of
this Act shall apply.
(b) [Exempt from Registration] The following persons shall not be required to register with the Attorney General:
(1) The University of Illinois, Southern Illinois University, Eastern Illinois University, Illinois State Normal
University, Northern Illinois University, Western Illinois University, all educational institutions that are
recognized by the State Board of Education or that are accredited by a regional accrediting association or by an
organization affiliated with the National Commission on Accrediting, any foundation having an established
identity with any of the aforementioned educational institutions, any other educational institution confining its
solicitation of contributions to its student body, alumni, faculty and trustees, and their families, or a library
established under the laws of this State, provided that the annual financial report of such institution or library
shall be filed with the State Board of Education, Governor, Illinois State Library, County Library Board or
County Board, as provided by law.
(2) Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of
contributions is confined to their membership. This exemption shall be extended to any subsidiary of a parent
or superior organization exempted by Sub-paragraph 2 of Paragraph (b) of Section 3 of this Act where such
solicitation is confined to the membership of the subsidiary, parent or superior organization.
PAGE 26 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(3) Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of
the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting
reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are
carried on by persons who are unpaid, directly or indirectly, for such services.
(4) Any bona fide union, bona fide political organization or bona fide political action committee, which does not
solicit funds for a charitable purpose.
(5) Any charitable organization receiving an allocation from an incorporated community chest or united fund,
provided such chest or fund is complying with the provisions of this Act relating to registration and filing of
annual reports with the Attorney General, and provided such organization does not actually receive, in addition
to such allocation, contributions in excess of $4,000 during any 12 month period ending June 30th of any year,
and provided further that all the fund raising functions of such organization are carried on by persons who are
unpaid for such services. However, if the gross contributions other than such allocation received by such
charitable organization during any 12 month period ending June 30th of any year shall be in excess of $4,000, it
shall within 30 days after the date it shall have received such contributions in excess of $4,000 register with the
Attorney General as required by Section 2.
(6) A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization,
provided all its fund raising activities are carried on by members of such an organization or an affiliate thereof
and such members receive no compensation, directly or indirectly, therefor.
(7) Any charitable organization operating a nursery for infants awaiting adoption providing that all its fund raising
activities are carried on by members of such an organization or an affiliate thereof and such members receive
no compensation, directly or indirectly therefor.
(8) Any corporation established by the Federal Congress that is required by federal law to submit annual reports of
its activities to Congress containing itemized accounts of all receipts and expenditures after being duly audited.
(9) Any boys' club which is affiliated with the Boys' Club of America, a corporation chartered by Congress;
provided, however, that such an affiliate properly files the reports required by the Boys' Club of America and
that the Boys' Club of America files with the Government of the U.S. the reports required by its federal charter.
(10)
Any veterans organization chartered or incorporated under federal law and any veterans organization
which is affiliated with, and recognized in the bylaws of, a congressionally chartered or incorporated veterans
organization; provided, however, that the affiliate properly files the reports required by the congressionally
chartered or incorporated veterans organization, that the congressionally chartered or incorporated veterans
organization files with the government of the United States the reports required by its federal charter, and that
copies of such federally required reports are filed with the Attorney General.
(11)
Any parent-teacher organization that is controlled by teachers and parents of children attending a
particular public or private school for which the organization is named and solicits contributions for the benefit
of that particular school; provided that: (i) the school is specified by name at the time the solicitation is made;
(ii) all of the contributions are turned over to the school, after first deducting reasonable expenses for
PAGE 27 OF 109
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Professional Fundraiser
Registration?
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
fundraising and parent-teacher activities; (iii) all fundraising functions are carried on by persons who are not
paid, either directly or indirectly, for their fundraising services; (iv) the total contributions, less reasonable
fundraising expenses, do not exceed $50,000 in any calendar year; (v) the organization provides the school at
least annually with a complete accounting of all contributions received; and (vi) the governing board of the
school certifies to the Attorney General, if the Attorney General makes a request for certification, that the
parent-teacher organization has provided the school with a full accounting and that the organization has
provided benefits and contributions to the school.
Organizations exempt from Registration under section 3(b) do not have to register for exemption status BUT Religious
Organizations are NOT exempt from registration requirements – to obtain exemption from annual filing requirements,
submit Form CO-3 Religious Organization Exemption Form [notarized] with Registration Statement – AG will issue
either blanket [central body of church/denomination, covers all listed affiliated agencies] or individual [single named
religious group] religious exemption [if blanket exemption, must periodically supply AG with current lists of affiliates]
No requirements for other types of exemptions
Only have to resubmit Religious Organization Exemption Form if scope of mission changes
Yes – in lieu of Form CO-1 Charitable Organization Registration Statement [last revised 01/07]
No
(1) President or other authorized officer and (2) Chief Financial Officer
(1) Fundraiser contracts
(2) Articles of Incorporation [and amendments] + Certificate of Authority to do business from IL SOS
(3) Bylaws
(4) Constitution [if unincorporated association]
(5) Required Financial Report:
a. IRS Form 990 for the last 3 years, AND
b. ONE of the following: (1) Form AG990-IL for each year of org’s existence, OR (2) Form CO-2 if in
existence < 1 year [notarized]
(6) IRS Determination letter [if pending, submit copy of IRS Form 1023 or 1024]
(7) Attached list of officers, directors, trustees [names, addresses, phone]
Indefinite
$15 check payable to “Illinois Charity Bureau Fund” [$200 late registration fee for soliciting prior to registration]
Office of the Illinois Attorney General, Charitable Trust Bureau, 100 W. Randolph St., 11th Floor, Chicago, IL 60601
Phone: 312-814-2595; Website: http://www.illinoisattorneygeneral.gov/charities/file_require.html
Yes
Same requirements as for regular registration – does NOT currently follow Charleston Principles
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ILLINOIS [continued]
ANNUAL REPORTS
Due Date
Form
Required
Information/Attachments
Fees
No renewal of registration BUT Annual Reports are due within 6 months of fiscal year end
*60 day extension granted only upon written request with Attorney General before due date
Form AG990-IL Illinois Charitable Organization Supplement [last revised 03/05] [URS not accepted]
*send to same address as above, ATTN: Annual Report Section
(1) IRS Form 990 or other return or report
(2) Audited Financial Statements, if gross contributions over $300,000 OR professional fundraiser used and
contributions exceed $25,000
(3) Form IFC Attorney General Report of Individual Fundraising Campaign if paid professional fundraiser used
**Simplified Filing Option [only for SMALL orgs] – if gross contributions and assets $25,000 or less, may file
AG990-IL disclosing only (1) total revenue, (2) total expenditures and (3) assets at fiscal year end
$15* for each annual report; $100 late report fee; $200 re-registration fee
*only required to pay fee if gross contributions > $15,000 or assets > $25,000
PAGE 29 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
INDIANA
Registration Required?
Updates as of July 2010
**NO**
None
PAGE 30 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
IOWA
Registration Required?
Updates as of July 2010
**NO**
None
PAGE 31 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
KANSAS
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Kansas Statutes – Charitable Organizations & Solicitations Act, KAN. STAT. ANN. §§ 17-1759 to 1776
Section 17-1762:
(a) State educational institutions under the control and supervision of the state board of regents, unified school
districts, educational interlocals, educational cooperatives, area vocational-technical schools, all educational
institutions that are accredited by a regional accrediting association or by an organization affiliated with the
national commission of accrediting, any foundation having an established identity with any of the
aforementioned educational institutions, any other educational institution confining its solicitation of
contributions to the student body, alumni, faculty and trustees of such institution, and their families, or a library
established under the laws of this state, provided that the annual financial report of such institution or library
shall be filed with the attorney general;
(b) fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of
contributions is confined to their membership. This exemption shall be extended to any subsidiary of a parent
or superior organization exempted by this subsection where such solicitation is confined to the membership of
the subsidiary, parent or superior organization;
(c) persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of
the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting
reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are
carried on by persons who are unpaid, directly or indirectly, for such services;
(d) any charitable organization which does not intend to solicit and receive and does not actually receive
contributions in excess of $10,000 during such organization's tax period, as defined by K.S.A. 17-7501, and
amendments thereto, if all of such organization's fund-raising functions are carried on by persons who are
unpaid for such services. However, if the gross contributions received by such charitable organization during
any such tax period is in excess of $10,000, such organization, within 30 days after the end of such tax period,
shall register with the secretary of state as provided in K.S.A. 17-1763, and amendments thereto;
(e) any incorporated community chest, united fund, united way or any charitable organization receiving an
allocation from an incorporated community chest, united fund or united way;
(f) a bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, if all
fund-raising activities are carried on by members of such organization or an affiliate thereof and such members
receive no compensation, directly or indirectly, therefor;
(g) any charitable organization operating a nursery for infants awaiting adoption if all fund-raising activities are
carried on by members of such an organization or an affiliate thereof and such members receive no
compensation, directly or indirectly, therefor;
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(h) any corporation established by the federal congress that is required by federal law to submit annual reports of
such corporation's activities to congress containing itemized accounts of all receipts and expenditures after
being duly audited by the department of defense or other federal department;
(i) any girls' club which is affiliated with the girls' club of America, a corporation chartered by congress, if such an
affiliate properly files the reports required by the girls' club of America and that the girls' club of America files
with the government of the United States the reports required by such federal charter;
(j) any boys' club which is affiliated with the boys' club of America, a corporation chartered by congress, if such
an affiliate properly files the reports required by the boys' club of America and that the boys' club of America
files with the government of the United States the reports required by such federal charter;
(k) any corporation, trust or organization incorporated or established for religious purposes, or established
for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that
is affiliated with, operated by or supervised or controlled by a corporation, trust or organization incorporated or
established for religious purposes, or to any other religious agency or organization which serves religion by the
preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including
the moral and ethical aspects of a particular religious faith;
(l) the boy scouts of America and the girl scouts of America, including any regional or local organization affiliated
therewith;
(m) the young men's christian association and the young women's christian association, including any regional or
local organization affiliated therewith;
(n) any licensed medical care facility which is organized as a nonprofit corporation under the laws of this state;
(o) any licensed community mental health center or licensed mental health clinic;
(p) any licensed community center for people with intellectual disability and its affiliates as determined by the
department of social and rehabilitation services;
(q) any charitable organization of employees of a corporation whose principal gifts are made to an incorporated
community chest, united fund or united way, and whose solicitation is limited to such employees;
(r) any community foundation or community trust to which deductible contributions can be made by individuals,
corporations, public charities and private foundations, as well as other charitable organizations and
governmental agencies for the overall purposes of the foundation or to particular charitable and endowment
funds established under agreement with the foundation or trust for the charitable benefit of the people of a
specific geographic area and which is a nonprofit organization exempt from federal income taxation pursuant to
section 501(a) of the internal revenue code of 1986, as in effect on the effective date of this act, by reason of
qualification under section 501(c)(3) of the internal revenue code of 1986, as in effect on the effective date of
this act, and which is deemed a publicly supported organization and not a private foundation within the
meaning of section 509(a)(1) of the internal revenue code of 1986, as in effect on the effective date of this act;
(s) any charitable organization which does not intend to or does not actually solicit or receive contributions from
more than 100 persons;
PAGE 33 OF 109
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(t) any charitable organization the funds of which are used to support an activity of a municipality of this state; and
(u) the junior league, including any local community organization affiliated therewith.
No requirements
N/A
Yes—in lieu of Form SC 53-10 Registration Statement for Solicitations [last revised 12/28/10]
[file online or mail to address below]
No
(1) An authorized officer, AND (2) Chief Fiscal Officer [not required to be notarized]
(1) IRS Form 990 or Financial Statement [Form FS] disclosing all fiscal activities of preceding year
(2) Audit, if contributions received exceed $500,000
(3) Fundraising costs [as a percentage of contributions received]
One year
$35 check payable to “Secretary of State” [$25 service fee for all returned checks]
Yes – also Registration requirements for Professional Solicitors [both forms have $25 filing fee]
Same requirements as for regular registration [state form specifically asks if conducting internet solicitations] – does
NOT currently follow Charleston Principles
Kansas Secretary of State, Memorial Hall, 1st Floor, 120 S.W. 10th Avenue, Topeka, KS 66612-1594
Phone: 785-296-4564; Email: [email protected]
http://www.kssos.org/forms/forms_results.asp?division=BS#Charitable Organizations
None
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Registration expires on the last day of the 6th month following the month in which the fiscal year ends
Same form as for Registration or URS
Same information required as for Registration
$35
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
KENTUCKY
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Yes
Kentucky Consumer Protection Act (Solicitation for Charitable), KY. REV. STAT. ANN. §§ 367.650-.670
Section 367.660:
(1) Solicitations by an organization of contributions from its members and their families only, if membership is not
included in a solicitation to avoid the provisions of KRS 367.650 to 367.670, is not granted upon the basis of
contributions alone, and is within the exception of KRS 367.650(3).
(2) Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of
worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and
civic purposes employed by nonreligious organizations.
(3) Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the
Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the
jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution
and their families, and from corporations, for the continuance of an established educational program.
(4) Local solicitations by a student group or parent-teacher association for its campus or group connected activities
with the approval of the administration of the educational institution.
**If organization is NOT required to file Form 990, it is automatically exempt from Registration
***If religious organization uses its funds for anything other than religious purposes [ie, on services like shelters, etc.
that other public charities provide] it must register
****If organization has a question about whether it’s exempt, send letter with IRS Determination Letter, Articles of
Incorporation, by-laws, mission statement, any other documentation believe necessary to make determination
No Renewal requirement
Yes – KY doesn’t have alternate state registration form BUT must file copy of most recent Form 990 with AG instead
of URS if Form 990 available
No
Any officer [notarized signature not required]
(1) Copy of most recent 990, 990-EZ, 990-PF or 990-N OR completed URS if charity has not yet filed Form 990
(2) Copy of IRS Determination Letter
(3) Copy of By-laws and Articles of Incorporation
*If URS/Notice of Intent to Solicit filed, then expiration date is 12/31 of the calendar year in which it was filed
*If Form 990 filed [becomes state registration document], expiration date is same as IRS deadline for Form 990
None
PAGE 35 OF 109
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Professional Solicitor
Registration?
State Charity Office
Contact Info.
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Yes – also Registration requirements for Fundraising Consultants
Office of the Attorney General, 1024 Capital Center Drive, Suite 200, Frankfort, KY 40601, Attn: Charity
Registration; Phone: 502-696-5300; http://ag.ky.gov/civil/consumerprotection/charity/Pages/registration.aspx
Follows Charleston Principles
None
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Same as IRS Form 990 due date
IRS Form 990, 990-EZ, 990-PF or 990-N
None
None
PAGE 36 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
LOUISIANA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Yes – URS required with checklist items from AG website detailed below
Deceptive Practices in Soliciting Charitable Contributions, LA. REV. STAT. ANN §§ 51:1901-1090.1
Louisiana Admin. Code –Charitable Solicitation, LA. ADMIN. CODE, tit. 16, § 515
LA Admin. Code section 515(C): “The provisions of this rule shall not apply to religious institutions as defined in
Subsection A of this Section, educational institutions recognized and/or approved by the State Department of
Education or the appropriate state educational board, the State Department of Education or the appropriate state
education board, any hospital organized under the laws of this state, or any voluntary health organization organized
under the laws of this state and/or under federal laws.”
Section 515(A): [definition of “Religious Institutions”] “for the purposes of this rule include ecclesiastical or
denominational organizations, churches, or established physical places for worship in this state at which nonprofit
religious services and activities are regularly conducted and carried on and shall also include those bona fide religious
groups which do not maintain specific places of worship. Religious institutions also include such separate groups or
corporations which from an integral part of those institutions which are exempt from federal income tax as exempt
organizations under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1954, or of a corresponding
section of any subsequently enacted Federal Revenue Act, and which are not primarily supported by funds solicited
outside its own membership or congregation. Religious institutions for purposes of this rule also include such
institutions soliciting contributions for construction and maintenance of a house of worship or clergyman's residence.”
Request in writing [attach (1) IRS Determination Letter, (2) Articles of Incorporation, (3) By-laws, and (4) any other
documentation to support qualification for exemption requested] [no fee]
Will receive letter back from AG’s office granting or denying exemption – if granted, will instruct if renewal required
Yes – URS required [version 4.01, last revised 05/10] [no alternate state registration form]
No
Any authorized officer, director, or incorporator [need not be notarized]
(1) Articles of Incorporation
(2) Bylaws
(3) IRS Determination Letter
(4) IRS Form 990 [most recent]
(5) Fundraiser contracts
(6) List of other states in which organization is registered
(7) Attached list of officers, directors, trustees, principal salaried execs [with contact info]
(8) Written proof of tax exempt status in Louisiana [if applicable]
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Period of Registration
Fees
Professional Solicitor
Registration?
State Charity Office
Contact Info.
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
One year [Initial Registration must be at least 10 days prior to soliciting for contributions in LA]
$25 check payable to “The Louisiana Department of Justice”
Yes
Public Protection Division, 1885 N. 3rd St., 4th Floor, Baton Rouge, LA 70802-5146
Phone: 225-326-6400, 1-800-351-4889; http://www.ag.state.la.us/Article.aspx?articleID=291&catID=0
Same requirements as for regular registration – does NOT currently follow Charleston Principles
(1) As of Oct. 1, 2012, changed to fixed annual registration date of October 1st
a. Contact Assistant AG Susan Crawford with questions re date change
i. Phone: 225-326-6463; Email: [email protected]
(2) URS Form updated [link on LA AG website to older version of URS, make sure using most current form]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Fixed annual registration (renewal) date – October 1st
URS required for Renewal [with checklist items from AG website]
(1) IRS Form 990 [most recent]
(2) Fundraiser contracts
(3) List of other states in which organization is registered
$25 payable to “Louisiana Department of Justice”
PAGE 38 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MAINE
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
Yes – must become licensed to solicit contributions in Maine
Charitable Solicitations Act, tit. 9 ME. REV. STAT. ANN 385, §§ 5001-5018;
Maine Rules on Charitable Solicitation Act, 02 ME. CODE R. § 041
Section 5006: (1) The following charitable organizations, persons and institutions are exempt from the license
requirements of section 5004:
A. Organizations that solicit primarily within their membership and where solicitation activities are conducted by
members. For purposes of this paragraph, the term “membership” does not include those persons who are
granted a membership upon making a contribution as a result of a solicitation;
B. Repealed
C. Persons soliciting contributions for the relief of any individual specified by name at the time of the solicitation,
when all of the contributions collected, without any deductions whatsoever, are turned over to the beneficiary
for that individual’s use;
D. Charitable organizations that do not intend to solicit and receive and do not actually solicit or receive
contributions from the public in excess of $10,000 during a calendar year or do not receive contributions from
more than 10 persons during a calendar year, if all fund-raising activities are carried on by persons who are
unpaid for their services and if no part of the asset or income inures to the benefit of or is paid to any officer or
member. If a charitable organization that does not intend to solicit or receive contributions from the public in
excess of $10,000 during a calendar year does actually solicit or receive contributions in excess of that amount,
whether or not all such contributions are received during a calendar year, the charitable organization, within 30
days after the date contributions reach $10,000, must be licensed with and report to the Office of Professional
and Occupational Regulation as required by this Act;
E. Educational institutions, the curriculums of which in whole or in part are registered or approved by the
Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized
by the Department of Education, and organizations operating by the student bodies of such institutions; and
F. Hospitals that are nonprofit and charitable.
Section 5003(1): “For purposes of this chapter, an organization established for and serving bona fide religious
purposes is not a charitable organization” [has no Registration or Exemption requirements]
Must file Exempt Charitable Organization Application [last revised 11/17/2011] and pay $10 fee before soliciting
*Applications sent to same address as below and must include (1) list of all officers [including designation of principal
officer], directors and trustees [with contact info] AND (2) budget for current fiscal year
Renewal form will be mailed approx. 60 days prior to expiration [November 30 of each year]. Must file renewal
application with $10 renewal fee. If file within 90 days after expiration date, must pay $50 late fee. If file more than
90 days after expiration date, become subject to all requirements governing new applicants, must reapply.
PAGE 39 OF 109
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URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
State Charity Office
Contact Info.
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NO – URS no longer accepted – must submit Maine-specific Charitable Organization Application
[last revised 11/17/2011]
One officer [need not be notarized]
(1) List of directors/officers
(2) List of individual(s) responsible for custody for contributions
(3) List of states in which organization is licensed or registered to solicit funds
(4) IRS Determination Letter
(5) Organization’s budget for current fiscal year
(6) Fundraiser contracts
One year (or until Nov. 30 following initial registration)
$50 [$25 license fee + $25 application fee] check payable to “State of Maine Treasurer” or Visa/Mastercard payment
Yes – also Registration requirements for Professional Fundraising Counsel and Commercial Co-Venturers
Mailing Address: State of Maine, Department of Professional & Financial Regulations, Office of Professional &
Occupational Regulation, 35 State House Station, Augusta, ME 04333
Courier/Delivery Address: 76 Northern Avenue, Gardiner, ME 04345
Phone: 207-624-8603; Email: [email protected]; Fax: 207-624-8637 [**Do NOT fax or email documents]
http://www.state.me.us/pfr/professionallicensing/professions/charitable/index.htm
Same requirements as for regular registration – does NOT currently follow Charleston Principles
(1) NO LONGER ACCEPTS URS
(2) Initial application updated as of Sept. 1, 2011
(3) Renewal applications for cycle ending Nov. 30, 2012 will be mailed 60 days before expiration date of Nov. 30,
2012 [for questions, contact [email protected] or 207-624-8624]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Registration expires November 30th
Renewal Application to be mailed to organization approximately 60 days prior to expiration date
(1) Renewal application
(2) Annual Fundraising Activity Report [last revised 08/25/2011]
(3) Fundraiser Contracts
$25
**Late fee of $50 for licenses renewed after license expiration date [December 1 – March 1]
***If application for renewal submitted > 90 days after expiration date, must reapply for initial registration
PAGE 40 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MARYLAND
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Yes
Maryland Solicitations Act, MD. CODE ANN., BUS. REG. §§ 6-101 to 6-701
Section 6-102(c): (1) Except as provided in paragraph (2) of this subsection, a charitable organization is exempt from
the registration and disclosure requirements of this title if the charitable organization:
i.
does not employ a professional solicitor; and
ii. 1. solicits charitable contributions for a named individual and the gross amount is delivered to the individual;
2. A. is a religious organization, a parent organization of a religious organization, or a school affiliated
with a religious organization; and
B. has in effect a declaration of tax-exempt status from the government of the United States;
3. solicits charitable contributions only from its members;
4. does not receive more than $25,000 in charitable contributions from the public during the year for which a
registration statement and annual report otherwise would be required; or
5. only receives contributions from for-profit corporations and organizations determined to be private
foundations by the government of the United States.
(2) i. A charitable organization claiming exemption under paragraph (1) of this subsection shall submit evidence of its
entitlement to an exemption upon request of the Secretary of State.
ii. A charitable organization that fails to submit evidence satisfactory to the Secretary of State under subparagraph
(i) of this paragraph is not exempt from the requirements of this title.
**Organizations claiming exemption must provide evidence of exemption [before soliciting]  upon receipt of
evidentiary documents, Charitable Organization Division will contact organization about exemption applicability
Religious Organizations – request exemption on religious grounds by submitting (1) copy of IRS Determination Letter,
(2) Articles of Incorporation, (3) other info explaining mission of organization
Organization soliciting only from own members – request exemption by submitting by-laws showing members have
some benefit and right to hold office/vote for office in organization, as well as statement explaining from whom
solicitations for contributions are made
No Renewal requirements
Yes—in lieu of Form COR-92 Registration Statement for Charitable Organizations
No
Must be signed by President, Chairman or Principal Officer [no notary required but signature block is affidavit]
*By signing the URS, the signer (i) consents to jurisdiction and venue, (ii) certifies that all taxes due/due to be
collected and paid over to the State/Baltimore City/a Maryland county have been paid/collected and paid over, and (iii)
certifies the copy of IRS Form 990 or 990EZ accompanying the statement is a true copy of the form filed with the IRS
PAGE 41 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
State Charity Office
Contact Info.
Online Solicitation
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(1) Articles of Incorporation or other governing instruments [bylaws/charter]
(2) IRS Determination Letter
(3) Signed Form 990 or 990-EZ or state Form COF-85 if exempt from IRS filing requirements or if filing 990-N
a. If Form 990 not yet complete, submit IRS Form 8868 [extension request]
(4) Financial Review by independent CPA if charitable contributions at least $200,000 but < $500,000 OR Audit
by CPA if charitable contributions > $500,000
(5) Audit & Agreed upon Procedures Report if org. is pvt. found. affiliated w/any MD agency & raised > $100,000
(6) List of board of directors [with home or alternative business addresses]
(7) Fundraiser contracts
One year
Registration Fee based on organization’s level of charitable contributions [detailed formula on SOS website]
(1) $0 if less than $25,000 [BUT if the organization uses the services of a professional solicitor, then $50 fee]
(2) $50 if $25,000 - $50,000
(3) $75 if $50,001 - $75,000
(4) $100 if $75,001 - $100,001
(5) $200 if $100,000 or more
Check or Money Order payable to “Secretary of State”
Yes – also Registration for Fundraising Counsel
Office of the Secretary of State, Charitable Organizations Division, State House, Annapolis, MD 21401-1547
Phone: 410-974-5534; Website: http://www.sos.state.md.us/Charity/RegisterCharity.aspx
Follows Charleston Principles as a reference point/guide but hasn’t explicitly adopted them
None
ANNUAL UPDATE
Due Date
Form
Required
Information/Attachments
Fees
Within 6 months of end of organization’s fiscal year
Annual Update of Registration [URS not accepted]
(1) Signed copy of IRS Form 990 OR state form COF-85 may be filed if organization is exempt from IRS filing
requirements or filed 990-N
a. If Form 990 is incomplete, submit approved Form 8868 [IRS 990 extension request]
(2) Financial Review by independent CPA if charitable contributions at least $200,000 but < $500,000 OR Audit
by CPA if charitable contributions > $500,000
(3) Update list of board of directors [with home or alternative business addresses]
(4) Fundraising contracts if contractor(s)/subcontractor(s) solicit on behalf of organization in MD
(5) Changes to registration or other documents
Same as above with $25 per month or part of month late fee if fail to submit necessary renewal info
PAGE 42 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MASSACHUSETTS
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Yes – must obtain valid Certificate of Solicitation
Donations and Conveyances for Pious and Charitable Uses, MASS. GEN. LAWS ch. 68, §§ 18-35;
Annual Reports of Public Charities, MASS. GEN. LAWS ch. 12, § 8F
Section 20: “The following shall not be required to file registration statements with the division or to have a certificate
of registration under section 19: (1) any religious corporation, trust, foundation, association or organization
incorporated or established for religious purposes, nor any agency or organization incorporated or established for
charitable, purposes and engaged in effectuating one or more of such purposes, which is affiliated with, operated by, or
supervised or controlled by a corporation sole or other religious corporation, trust, foundation, association, or
organization incorporated or established for religious purposes, nor any other religious agency or organization which
serves religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering
religion, including the moral and ethical aspects of a particular religious faith; (2) charitable organizations which do
not actually raise or receive contributions from the public in excess of five thousand dollars during a calendar year or
do not receive contributions from more than ten persons during a calendar year, if all of their functions, including fundraising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income
inures to the benefit of, or is paid to any officer or member; provided, however, that if the contributions raised from the
public, whether or not all is received by any charitable organization during any calendar year, is in excess of five
thousand dollars, it shall within thirty days after the date it shall have received total contributions in excess of five
thousand dollars, register with and report to the division as required by section 19.”
Submit letter requesting exemption [attach supporting documentation] to Stephanie Emerich [address below] [no fees]
Will receive letter from SE granting exemption, does NOT need to be renewed
Yes—in lieu of Short Form PC [org has not yet completed 1st fiscal year] or Long Form PC [fiscal year completed]
No
2 signatures required – must be organization president or other authorized officer or trustee [notary not required]
2-Step Process: *First must send initial registration materials with $100 registration fee to get an AG Account Number
(1) Charter, articles of organization, agreement of association, instrument of trust, or written statement of purpose
(2) List of current officers/directors [with addresses]
(3) By-laws
(4) IRS Determination Letter
*Second must file EITHER (1) Short Form PC, (2) Long Form PC, or (3) URS, AND all required attachments and fees
(1) SHORT FORM PC
a. Charter, articles of organization, agreement of association, or instrument of trust
b. Current by-laws and list of current directors or trustees
(2) LONG FORM PC
PAGE 43 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
a. ONE of the following [BUT if gross support and revenue of $5,000 or less, don’t have to file return]
(1) Form 990 or 990-EZ [with schedules, excluding schedule B], (2) Form 990-PF, (3) Probate
Account, OR (4) Form 1120 or Form 1041
b. CPA Review Report + financial statements if gross support is between $200,001 and $500,000
c. Audited Financial Statements [final versions, unbound] if gross support and revenue > $500,000
i. Exempt from this requirement if (1) private foundation that files 990-PF, (2) trust filing probate
accounts, or (3) trusts audited by certain state and federal agencies
d. Schedule A-1 “Solicitation Activities During Fiscal Year Covered By This Report”
e. Schedule A-2 “Solicitation Activities Planned for Fiscal Year Which Follows Reporting Year”
f. Schedule RO “Related Organizations” if organizations related to your organization during reporting year
[definition for “related organization” included in instructions]
One year [Note: processing time for either Form PC is 6-8 weeks]
[Checks payable to “Commonwealth of Massachusetts”] Initial Reg. Fee: $100; Short Form Fee: $50; URS Fee: $50;
Long Form Fee: calculated using sliding scale based on gross support and revenue for fiscal year:
(1) $35 if < $100,000
(2) $70 if $100,001 - $250,000
(3) $125 if $250,001 - $500,000
(4) $250 if $500,001 - $1 million
(5) $500 if $1,000,001 - $10 million
(6) $1,000 if $10,000,001 - $100 million
(7) $2,000 if $100 million+
**Must include on front of check: (1) full name of org, (2) fiscal year end date [mm/yy], and (3) AG Account No.
Yes – same form as for Professional Fundraising Counsel and Commercial Co-Venturers
Follows Charleston Principles
Office of the Attorney General, Non-Profit Organizations/Public Charities Division, One Ashburton Place, Boston,
MA 02108; Phone: 617-727-2200, ext. 2101; Website
(1) Period of registration no longer indefinite – now must be renewed on yearly basis; (2) Initial registration fee now in
place; (3) For fiscal years ending 12/31/2010 and thereafter, annual filing fees for Long Form PC have changed
RENEWAL
Due Date
Form
Miscellaneous
Within 4 and a half months of fiscal year end
Long Form PC – same fees, required info./attachments as for Initial Registration [URS not accepted for Renewal]
*If registered org. not current in annual filings, must file most recent 4 years of annual “Form PC” filings + all
attachments and annual filing fees
*Request up to 2 3-month extensions – [email protected] w/subject “[org name], [AG#], [FEIN]”
PAGE 44 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MICHIGAN
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Charitable Organizations & Solicitations Act, MICH. COMP. LAWS §§ 400.271-.294
Section 400.283: “A charitable organization's registration and reporting requirements under this act do not apply to
any of the following:
(a) A person that requests a contribution for the relief or benefit of an individual, specified by name at the time of the
solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable
expenses for costs of solicitation, if any, and if all fund-raising functions are carried on by persons that are unpaid,
directly or indirectly, for their services.
(b) A charitable organization that does not intend to solicit and receive and does not actually receive contributions of
more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that
are unpaid for their services and if the organization makes available to its members and the public a financial
statement of its activities for its most recent fiscal year. If the gross contributions received during any 12-month
period exceed $25,000.00, the person shall register under this act within 30 days after the date its total contributions
in that fiscal year exceed $25,000.00.
(c) A charitable organization that does not invite the general public to become a member of the organization and
confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their
immediate families. As used in this subdivision, "immediate family" means the grandparents, parents, spouse,
brothers, sisters, children, and grandchildren of a member, director, or trustee.
(d) An educational institution certified by the state board of education.
(e) A veterans' organization incorporated under federal law.
(f) An organization that receives funds from a charitable organization registered under this act that does not solicit or
intend to solicit or receive or intend to receive contributions from persons other than the registered charitable
organization, if the organization makes available to its members and the public a financial statement of its activities
for its most recent fiscal year.
(g) A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed
hospitals.
(h) A nonprofit service organization that is exempt from taxation under a provision of the internal revenue code other
than section 501(c)(3), 26 USC 501(c)(3), whose principal purpose is not charitable, but that solicits from time to
time funds for a charitable purpose by members of the organization that are not paid for the solicitation. Funds
solicited under this subdivision shall be wholly used for the charitable purposes for which they were solicited, and
the organization must file with the attorney general a federal form 990 or 990-EZ.
(i) A nonprofit corporation, if its stock is wholly owned by a religious or fraternal society that owns and operates
facilities for the aged and chronically ill and no part of its net income from the operation of the facility inures to the
PAGE 45 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
benefit of a person other than the residents.
(j) A charitable organization licensed by the department of human services that serves children and families.
(k) A person registered under and complying with the requirements of the public safety solicitation act, 1992 PA 298,
MCL 14.301 to 14.327.”
Section 400.272(a): The term “Charitable organization” as used in the act does NOT include any of the following:
i.
A duly constituted religious organization or a group affiliated with and forming an integral part of a
religious organization if none of its net income inures to the direct benefit of any individual and if it has
received a declaration of current tax exempt status from the United States if it is a religious organization or
it or its parent or principal organization has obtained tax exempt status if it is an affiliated group.
ii. A candidate or a committee as those terms are defined in section 3 of the Michigan campaign finance act,
1976 PA 388, MCL 169.203.
iii. A political party qualified to be on the general election ballot under section 560a of the Michigan election
law, 1954 PA 116, MCL 168.560a.
*Organizations listed under section 400.272(a) still have to file Request for Exemption [details below]
Must file Request for Exemption [last revised 04/11] even if organization that is excluded from definition of
“charitable organization” in section 400.272(a). Include with request: (1) organizing documents with amendments,
(2) IRS Determination Letter [or an explanation if none], (3) supporting documentation for checked exemption
[no fee] [mail to address below] [file before soliciting]
Will receive determination letter stating that registration not required, no further action needed unless organization
substantially changes structure/purpose, etc.
Yes—in lieu of Initial Solicitation Registration Form [revised 4/5/11]
Yes – *If a parent corp. wishes to include MI chapters in its license, it must include with the URS:
(1) MI Articles of Incorporation or Certificate of Authority
(2) Listing of names and addresses of MI chapters
(3) Copy of the IRS group return
(4) Financial report for each chapter
*URS filers with gross receipts of $100,000 or more and that file IRS Form 990-EZ will be required to complete a
supplemental Michigan Statement of Functional Expenses if URS is used instead of MI form
To be signed by Trustee or Officer [no notary requirement]
(1) Creating documents
a. If incorporated in MI, provide Corporate ID Number
b. If NOT incorporated in MI, provide (1) articles of incorporation, (2) bylaws, (3) Mich. Certificate of
Authority [if applicable]
(2) IRS Form 990 or 990-EZ (without Schedule B), or 990-PF [unless file 990-N or are newly create organization]
(3) Audit, if public support is over $500,000 or more or CPA Review Report, if public support is between
$250,000 - $500,000
PAGE 46 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(4) Fundraising contracts
(5) Samples of solicitation materials
(6) List of names and addresses of officers and board of directors
(7) IRS Determination Letter
(8) Designation of a Registered Agent; may use item 17 on URS
One year – expires 7 months after date fiscal year ends
None
Yes – also Registration for Professional Solicitor
Takes Charleston Principles into consideration but hasn’t officially adopted them
Department of Attorney General, Charitable Trust Section, P.O. Box 30214, Lansing, MI 48909-7714
Phone: 517-373-1152; email: [email protected]; Website
None
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Registration expires 7 months after close of fiscal year – Renewal Forms due 30 days before expiration
*May be granted 5-month extension if request in writing before license expires
URS or Renewal Solicitation Registration Form – can efile
Same information/attachments required as for Registration
None unless organization has gross receipts > $100,000, then small fee charged by outside provider
MICHIGAN [continued]
PAGE 47 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MINNESOTA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Minnesota Charitable Solicitations Act, MINN. STAT. §§ 309.50-.61
Section 309.515 (Subdivision 1): Subject to the provisions of subdivisions 2 and 3, sections 309.52 and 309.53 shall
not apply to any of the following:
(a) Charitable organizations: (1) which did not receive total contributions in excess of $25,000, exclusive of the direct
cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in
compliance with ch. 349, from the public within or without this state during the accounting year last ended, and
(2) which do not plan to receive total contributions in excess of such amount from the public within or without this
state during any accounting year, and
(3) whose functions and activities, including fund-raising, are performed wholly by persons who are unpaid for
their services, and
(4) none of whose assets or income inure to the benefit of or are paid to any officer.
For purposes of this chapter, a charitable organization shall be deemed to receive in addition to contributions
solicited from the public by it, the contributions solicited from the public by any other person and transferred to it.
Any organization constituted for a charitable purpose receiving an allocation from a community chest, united fund
or similar organization shall be deemed to have solicited that allocation from the public.
(b) A religious society or organization which is exempt from filing a federal annual information return pursuant to
Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).
(c) Any educational institution which is under the general supervision of the commissioner of education, the Board of
Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational
institution which is accredited by the University of Minnesota or the North Central Association of Colleges and
Secondary Schools, or by any other national or regional accrediting association.
(d) A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of
contributions to persons who have a right to vote as a member. The term "member" shall not include those persons
who are granted a membership upon making a contribution as the result of a solicitation.
(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if
all of the contributions received are transferred to the person named with no restrictions on the person's expenditure
of it and with no deductions whatsoever.
(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit
contributions from more than 100 persons during the accounting year last ended.
(g) An auctioneer licensed and bonded under chapter 330 who is conducting a live auction who has no access to the
proceeds of the auction is not subject to the registration and reporting requirements of this chapter, and is not
considered a professional fund-raiser for the purposes of subdivision 2.
Subdivision 2: Where any such group or association or person soliciting for the benefit of such group or association
PAGE 48 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
described in subdivision 1, clauses (a) and (d), employs a professional fund-raiser to solicit or assist in the solicitation
of contributions, sections 309.52 and 309.53 shall apply and such group or association or person shall file a registration
statement as provided in section 309.52 and an annual report as provided in section 309.53. [Subdivision 3 repealed]
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
Must file a Verification of Exemption Form [no fee] [submit before soliciting]
Does not need to be renewed
Yes—in lieu of Charitable Organization Initial Registration & Annual Report Form [last updated 01/13]
YES – State of Minnesota Supplement to URS [for Registration AND Renewal]
Any 2 duly constituted officers, who are executing the statement pursuant to a resolution of the board of directors or
trustees, or if no such board, then by managing group which has approved the content
*Only need to complete sections A, B & D
(1) Articles of Incorporation or other corporate formation document
(2) IRS Determination Letter
(3) Form 990 or Financial Statement [most recent 12-mo. period immediately before filing of Initial Registration]
(4) List of officers, directors, trustees, and CEO [with titles, addresses and annual compensation]
Until annual financial reporting is due [period may be less than 1 year]
$25 check payable to “State of Minnesota”
Yes – also Registration requirements for charities that do not solicit but hold $25,000 or more in charitable assets in
MN [must register as a Charitable Trust unless otherwise exempt]
Doesn’t explicitly follow the Charleston Principles but takes them into account – decided on case by case basis
Office of the Attorney General, 1200 Bremer Tower, 445 Minnesota Street, St. Paul, MN 55101-2130
Charities/Civil Division Phone: 651-757-1311; Website: http://www.ag.state.mn.us/Charities/
None
ANNUAL REPORT
Due Date
Form
Required
Information/Attachments
Fees
15th day of 7th month following end of fiscal year [can get up to 4-month extension if submit request before due date]
Same form as for Registration [but only complete Sections A, C & D] or URS + Supplement
(1) IRS Return [form filed with IRS, including all schedules & attachments except schedules of contributors]
(2) GAAP Audited Financial Statement, if total revenue > $750,000
(3) List of board of directors
(4) Statement of Functional Expenses, if organization 1) doesn’t file information return with IRS, 2) files 990-N,
990-EZ or 990-PF, 3) files group return that doesn’t include filing organization’s functional expense info, or 4)
files Form 990 that doesn’t contain completed functional expense statement
(5) Explanation if any change in IRS tax status, significant change in purposes of organization, or if right to solicit
funds denied/suspended/revoked/enjoined by any state agency or court
$25 [$50 late fee]
PAGE 49 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MISSISSIPPI
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – URS required [both for Registration AND Renewal]
Mississippi Code – Regulation of Charitable Solicitations Act, MISS. CODE ANN. §§ 79-11-501 to 11-529;
Mississippi Charities Act Rules, 1-15 MISS. CODE R. §§ 1.01-4.23
Section 79-11-505(1): The registration provisions of sections 79-11-503 and the reporting provisions of section 79-11507 shall not apply to the following organizations:
(a) All educational institutions that are recognized by the State Board of Education or that are accredited by a regional
accrediting association or by an organization affiliated with the National Commission on Accrediting, any
foundation having an established identity with any of the aforementioned educational institutions, any other
educational institution which makes the solicitation of contributions solely by its student body, alumni, faculty and
trustees and their families or a library established under the laws of this state.
(b) Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of
contributions is made solely by their membership; however, posts of the American Legion and posts of the
Veterans of Foreign Wars of the United States may utilize nonmembers to assist designated supervisors in the
conduct of bingo under the Charitable Bingo Law and qualify for this exemption. This exemption shall be extended
to any subsidiary of a parent or superior organization if such solicitation is made solely by the membership of the
subsidiary, parent or superior organization.
(c) Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the
solicitation, if the contributions collected are turned over to the named beneficiary, first deducting reasonable
expenses for costs of banquets or social gatherings, if any, provided all fund-raising functions are carried on by
persons who are unpaid, directly or indirectly, for such services.
(d) Any charitable organization which does not intend to solicit and receive and does not actually receive contributions
in excess of $25,000 during any twelve-month period ending June 30 of any year or on such other date as
prescribed by rule, provided all of its fund-raising functions are carried on by persons who are unpaid for such
services. However, if the gross contributions received by such charitable organization during any twelve-month
period ending June 30 of any year or other date as prescribed by rule shall be in excess of $25,000 it shall, within
thirty (30) days after the date it shall have received total contributions in excess of $25,000, register with and report
to the Secretary of State as required by this chapter.
(e) Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided
such chest or fund is complying with the provisions of Sections 79-11-501 through 79-11-529 relating to
registration and filing of annual reports with the Secretary of State, and provided such organization does not
actually receive, in addition to such allocation, contributions in excess of Twenty-five Thousand Dollars
($25,000.00) during any twelve-month period ending June 30 of any year or such other date as prescribed by rule,
and provided further, that all the fund-raising functions of such organization are carried on by persons who are
unpaid for such services. However, if the gross contributions other than such allocation received by such charitable
PAGE 50 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
organization during any twelve-month period ending June 30 of any year or on such other date as prescribed by
rule shall be in excess of Twenty-five Thousand Dollars ($25,000.00), it shall, within thirty (30) days after the date
it shall have received such contributions in excess of Twenty-five Thousand Dollars ($25,000.00), register with and
report to the Secretary of State as required by this chapter.
(f) All volunteer fire departments or rescue units, rural or otherwise, chartered under the laws and statutes of the State
of Mississippi as nonprofit corporations.
(g) Any humane society organized under the laws of Mississippi which contracts with counties or municipalities for
the care and keeping of estrays.
(h) Any other organization which the Secretary of State by rule or order exempts from the registration requirements of
this chapter upon finding that (i) such registration is neither necessary in the public interest nor for the protection of
contributors, or (ii) such exemption shall further the objectives of compatibility with uniformity among the states.
*Section 79-11-501(a)(iii): “Charitable organization” does not include any bona fide duly constituted religious
institutions and such separate groups or corporations which form an integral part of religious institutions, provided
that: (A) Such religious institutions, groups or corporations are tax exempt pursuant to the Internal Revenue Code; (B)
No part of their net income inures to the direct benefit of any individual; and (C) Their conduct is primarily supported
by government grants or contracts, funds solicited from their own membership, congregations or previous donors, and
fees charged for services rendered.
If exempt under sec. 79-11-505, must file Form CE Notice of Exemption for Charitable Organizations AND pay $50
fee to get Certificate of Exemption. Notice must include (1) list of all officers, trustees, & directors [with address,
telephone, and email for President & Treasurer/CFO], (2) statement why org. qualifies for exemption, (3) by-laws, and
(4) EITHER (a) IRS Determination Letter OR (b) statement that org. does not intend to request determination
[must be signed by president and be notarized] [submit before solicitation] [mail to same address as below]
Does NOT have to be renewed BUT must update SOS office if officers/directors/trustees change
Yes – required
YES – must also submit Form FS Annual Financial Statement Report Form
(1) President or authorized officer AND (2) Chief Financial Officer [must be notarized]
(1) Articles of Incorporation
(2) By-laws
(3) IRS Determination Letter
(4) List of officers, directors and executives [including addresses and phone numbers]
(5) List of names, titles & contact info. for each of the following descriptions:
a. (1) responsible for custody of funds; (2) responsible for distribution of funds; (3) responsible for
fundraising; (4) responsible for custody of financial records; (5) authorized to sign checks; (6) banks in
which registrant’s funds are deposited [w/account # and bank phone #]
(6) Designated Registered Agent
(7) Fundraiser Contracts
PAGE 51 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(8) ONE of the following Financial Reports:
a. Audit AND Form 990 if organization: 1) received contributions > $500,000, or 2) engaged services of pro.
fundraiser/fundraising counsel or if fundraising was conducted by persons paid for those services
i. Report must be signed by 2 officers [President/other authorized officer and CFO] and notarized
b. CPA Reviewed Financial Statement AND Form 990 if organization: 1) received contributions between
$250,000 and $500,000, and 2) did not engage services of professional fundraiser/fundraising counsel and
if fundraising was conducted by persons paid for those services
i. Report must be signed by President/other authorized officer and notarized
c. Financial Statement AND Form 990, 990-EZ or 990-N if organization: 1) received contributions <
$250,000, and 2) did not engage services of professional fundraiser/fundraising counsel and if fundraising
was conducted by persons paid for those services
i. Report must be signed by President/other authorized officer and notarized
d. Annual Financial Statement Report completed using zeros if new organization
i. Report must be signed by President/other authorized officer and notarized
ii. **separate Annual Financial Statement Report must be filed for each local division, chapter or
affiliate organization has included under its Registration
One year
$50 check payable to “Mississippi Secretary of State”
Yes – also Registration requirements for Professional Solicitors and Fundraising Counsel
Follows Charleston Principles
Mississippi Secretary of State’s Office, Charities Registration, P.O. Box 136, Jackson, MS 39205-0136
Phone: 601-359-1371 or 888-236-6167; Website: http://www.sos.ms.gov/securities_and_charities_charities.aspx
None
[continued on next page]
PAGE 52 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MISSISSIPPI [continued]
RENEWAL & FINANCIAL REPORTING
Due Date
Form
Required Information
Fees
Miscellaneous
Expiration date on Certificate of Registration [if received after expiration date, must include Affidavit of Solicitation]
URS + Form FS [all filers must use URS and can, with a single filing, both renew registration and report annual
financials] [must be signed by President/other authorized officer and notarized]
(1) Form 990
(2) Financial Statement
(3) Audit, if the organization received contributions over $500,000 or engaged the services of a professional
fundraiser. If contributions are $250,000 - $500,000, a review is required. The Secretary has statutory
authority to request audits on a case-by-case basis for registrants between $25,000 and $250,000.
$50
Charitable organizations that don’t intend to renew must provide Final Report to SOS
(1) MS charitable organizations that have dissolved pursuant to MS Nonprofit Corporation Act must submit final
report that includes:
a. Annual Financial Statement Report Form + attachments
b. Articles of Dissolution filed with SOS + certified minutes reflecting dissolution
c. List of officers & trustees of corporation [with addresses and telephone numbers]
d. Sworn statement signed by officer of corporation providing details of final distribution of assets
(2) ALL charitable organizations that opt not to renew for any reason must provide:
a. Annual Financial Statement Report Form + attachments
b. Sworn statement signed by officer certifying that organization has ceased charitable solicitations within
the state
PAGE 53 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MISSOURI
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Yes
Missouri Revised Statutes – Charitable Organizations & Solicitations Law, MO. REV. STAT §§ 407.450-.478
Section 407.456(2): The provisions of sections 407.459 and 407.462, and subsection 1 of section 407.469 shall not
apply to the following:
(1) Religious organizations;
(2) Educational institutions and their authorized and related foundations;
(3) Fraternal, benevolent, social, educational, alumni, and historical organizations, and any auxiliaries associated
with any of such organizations, when solicitation of contributions is confined to the membership of such
organizations or auxiliaries;
(4) Hospitals and auxiliaries of hospitals, provided all fund-raising activities and solicitations of contributions are
carried on by employees of the hospital or members of the auxiliary and not by any professional fund-raiser
who is employed as an independent contractor;
(5) Any solicitation for funds governed by chapter 130; and
(6) Any organization that has obtained an exemption from the payment of federal income taxes as provided
in section 501(c)(3), 501(c)(7) or 501(c)(8) of Title 26, United States Code, as amended, if, in fact, no part
of the net earnings of the organization inure to the benefit of any private party or individual associated
with such organization.
Section 407.453(5) defines “Religious organization” as “any society, sect, persuasion, mission, church, parish,
congregation, temple convention or association of any of the foregoing, diocese or presbytery, or other organization,
whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any
private party or individual associated with such organization, and that otherwise qualifies as an exempt organization
under section 501(c)(3) of title 26, United States Code, as amended, that either:
(a) Meets at more or less regular intervals for worship of a supreme being or higher power, or for mutual support or
edification in piety or with respect to the idea that a minimum standard of behavior from the standpoint of
overall morality is to be observed; or
(b) Is, including but not limited to, any nursing, boarding, retirement, children's or orphan's home, or any
foundation, commission, hospital, school, college, university, seminary, or other entity, which is owned,
operated, controlled, supervised or principally supported by, or associated with through the sharing of common
religious bonds and convictions, any organization which meets the requirements of this subdivision.”
Organization’s IRS Determination Letter may be filed with AG to obtain exemption [no fees] [before soliciting]
No renewal requirements
Yes—in lieu of the Charitable Organization Initial Registration Statement [last revised 01/09]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Annual Renewal and
Financial Reporting
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Miscellaneous
Updates as of July 2010
No
Must be signed by any authorized officer AND notarized
(1) Articles of Incorporation or Partnership Agreement
(2) Fundraiser Contracts
(3) Solicitations materials
One year
$15 check or money order payable to “Merchandising Practices Revolving Fund”
The following is due within 2 ½ months of fiscal year end:
(1) $15 fee
(2) IRS Form 990
(3) Annual Report form- Financial Report
Yes
Does NOT explicitly follow the Charleston Principles BUT policy for requiring registration is similar
Missouri Attorney General’s Office, Attn: Registration Specialist, P.O. Box 899, Jefferson City, MO 65102-0899
Donna Rodenbaugh, Charity Registration Specialist, phone: 573-751-3321; email: [email protected]
http://ago.mo.gov/checkacharity/charityregistration.htm
(1) Form 990 NOT required for Registration BUT if organization wishes to be included on state “Check a Charity”
website, must submit Form 990/financial statements (if Form 990 not filed) and Check a Charity Information
Form with certified copy of certificate of good standing OR most recent annual report filed with SOS
(2) Each solicitation without prior registration constitutes violation of MO law and can be punished by civil penalty
of $1,000, ban on solicitation in MO, restitution and other relief
None
ANNUAL REPORT
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Within 75 days after end of fiscal year
Annual Report Form [last revised 01/09] or URS
Form only asks for information regarding (1) amount of funds solicited/collected during fiscal year; (2) percentage of
funds spent on fundraising; and (3) and professional fundraiser information for past and upcoming fiscal years
$15
$50 reinstatement fee
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
MONTANA
REGISTRATION & ANNUAL REPORTS
Registration Required?
Governing Law
Exemptions
URS Form Accepted?
Signatures
Additional Information
Required
Period of Registration
Fees
State Charity Office
Contact Info.
Updates as of July 2010
**NO** BUT Annual Report must be filed each year with SOS
Annual Report for Secretary of State, MONT. CODE ANN. § 35-2-904
None – all non-profits, regardless of designation, must file an annual report
No – must file either Domestic Annual Report or Foreign Annual Report
One officer, director, member, or manager [need not be notarized]
Section 35-2-904:
(1) Name of corporation and jurisdiction under which incorporated
(2) Appointment of Registered Agent
(3) Mailing address of principal office
(4) List of directors and principle officers [with contact info]
(5) Brief description of nature of activities
(6) Whether or not it has members
One year
Between January 1 and April 15: $15
After April 15: $30
Pay with credit card or eCheck
Montana Secretary of State, P.O. Box 202801, Helena, MT 59620-2801
Phone: 406-444-5522; email: [email protected]
http://sos.mt.gov/Business/Forms/index.asp
https://doj.mt.gov/consumer/for-nonprofits-2/
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEBRASKA
Registration Required?
Updates as of July 2010
**NO**
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEVADA
Registration Required?
Updates as of July 2010
**NO**
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW HAMPSHIRE
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
Yes – must register with Charitable Trusts Unit of New Hampshire Attorney General’s Officer
New Hampshire Revised Statutes—Director of Charitable Trusts, N.H. REV. STAT. ANN. §§ 7:19-7:32(b)
Section 7:19(I):
[T]his subdivision [governing registration requirements] does not apply to the United States; any state, territory or
possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico or to any of their
agencies or governmental subdivisions or to any religious organization which holds property for charitable or
religious purposes or their integrated auxiliaries or to conventions or associations of churches.
New Hampshire follows the exemption rulings of the IRS. If the IRS issues a letter of determination that states that the
organization is NOT required to file Form 990 because it is a church or has a religious exemption, then NH would
NOT require registration BUT would require a copy of the IRS Determination Letter
Once organization deemed exempt, file is closed. No need to re-register UNLESS religious exemption status changes
Yes—in lieu of NHCT-1 Application for Registration [last revised 08/09]
YES – must attach current Conflict of Interest Policy to URS
Must be signed by President AND Treasurer
(1) Governing documents + amendments [Articles of Incorporation, By-laws]
(2) IRS Determination Letter or Form 1023
a. Include Articles of Incorporation if incorporated in DC or other state in which Articles of Incorporation
do NOT contain provision for dissolution
(3) List of all trustees/directors [at least 5] and officers [including name, title, home address, daytime phone]
(4) Most recent bank statement [with name of account holder and account number] OR most recent Form 990
(5) Copy of current Conflict of Interest Policy or describe where policy located in formation documents
(6) Copy of current Dissolution Provision or describe where requirement located in formation documents
One year
$25 check payable to “State of New Hampshire”
Yes – also Registration requirements for Paid Solicitors and Fundraising Counsel [same link]
Doesn’t explicitly follow Charleston Principles – if NH donor looking for organization to give funds to, comes across
organization’s website, NOT considered solicitation BUT if organization directs its solicitations in any way at NH
residents, then is considered solicitation, organization must register
Office of the New Hampshire Attorney General, Charitable Trusts Unit, 33 Capitol Street, Concord, NH 03301-6397
Phone: 603-271-3591; Email: [email protected]; Website: www.doj.nh.gov/charitable-trusts/
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
ANNUAL REPORTS
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
No later than 4 months and 15 days following close of fiscal or calendar year
Form 990, 990-EZ or 990-PF [if filed], or state Form NHCT-2A Annual Report [URS not accepted for renewal]
*Annual Report Form + Application for Extension of Time to File Annual Report with Charitable Trust Unit will be
mailed at fiscal year end
Each of the following is required in addition to either of the above Financial Reports:
(1) Original Annual Report Certificate
a. Must be signed by President, Treasurer or Trustee and notarized
(2) List of officers/directors [with names, addresses, daytime phone]
(3) Appendix [Conflict of Interest/Pecuniary Benefit Form]
(4) Certification re Charitable Gift Annuities if organization issues charitable gift annuities
(5) Audited Financial Statement if revenue, gains and other support of $1 million or more
(6) Financial Statement if revenue, gains and other support of $500,000 or more
$75 BUT any charitable organization with assets < $5,000 and whose sole purpose is aiding the state in maintaining
state-owned property is exempt from this filing fee
(1) May submit Application for Extension with the annual $75 fee BUT must request max. 6-month extension
a. Subsequent requests for extension are routinely denied
(2) **Failure to file annual financial reports with AG in timely manner may result court action and civil penalties
up to $10,000 for each violation
(3) May submit Request for Pre-Registration Review to find out whether organization is subject to statutory
registration and reporting requirements
a. http://www.doj.nh.gov/charitable-trusts/documents/pre-registration-review.pdf
b. Attach: (1) Governing Document [states purpose of organization]; (2) IRS Letter of Determination or if
no letter, summary of activities and how revenue is raised; and (3) most recent Financial Report [Form
990, accountant’s financial statement, treasurer’s report]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW JERSEY
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes [prior to soliciting in New Jersey]
Charitable Registration & Investigation Act, N.J. STAT. ANN. §§ 45:17A-18 to 17A-40;
Charitable Fund Raising Regulations, N.J. ADMIN. CODE §§ 13:48-1.1 to 48-15.1
45:17A-26 (Section 9):
a. The registration requirements of this act shall not apply to any religious corporation, trust, foundation,
association or organization incorporated under the provisions of Title 15 or 16 of the Revised Statutes or Title
15A of the New Jersey Statutes or established for religious purposes. Any agency or organization incorporated or
established for charitable purposes and engaged in effectuating one or more charitable purposes, which is affiliated
with, operated by or established for religious purposes, or any other religious agency or organization shall also
be exempt.
b. The registration requirements of this act shall not apply to any educational institution, the curriculums of which in
whole or in part are registered or approved by the State Department of Education or the New Jersey Commission
on Higher Education, either directly or by acceptance of accreditation by an accredited body recognized by these
departments; an educational institution confining its solicitation of contributions to its student body, alumni, faculty
and trustees, and their families; or a library registered by the State Department of Education, provided that the
annual financial report of that institution or library shall be filed with the State Department of Education where it
shall be open for public inspection.
c. The registration requirements [of this act] shall not apply to any charitable organization or organizations engaging
in a charitable fund raising campaign which do not receive gross contributions in excess of $10,000 during a fiscal
year, if all of its functions, including fund raising activities, are carried on by volunteers, members, officers or
persons who are not compensated for soliciting contributions, except that if the gross contributions, whether or not
all is received by any charitable organization during any fiscal year, are in excess of $10,000 the charitable
organization shall, within 30 days after the date on which it shall have received the contributions, register with and
report to the Attorney General as required by [section 45:17A-24].
d. A charitable organization that meets all of the following requirements shall be considered registered as required by
this act:
(1) The charitable organization is a local unit of a parent organization which is registered pursuant to this act;
(2) The parent organization has provided all information concerning the local unit required by subsection e. of
section 7 or subsection c. of section 8 of this act;
(3) All solicitations made by the local unit are made by members of the local unit or volunteers;
(4) The local unit does not employ a fund raising counsel or independent paid fund raiser or utilize paid staff in
preparation of materials or records concerning or related to the solicitations; and
(5) (a) The local unit does not receive gross contributions in excess of $25,000 during the fiscal year; or
(b) The local unit is an organization that limits membership to persons who are or formerly were employed
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
as officers statutorily authorized to enforce the criminal laws of this State.
e. Nothing in subsection d. of this section shall be construed to require a parent organization to register any or all of
its local units.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
No requirements but may send a letter incl. name of organization, section of statute exempt under
No renewal requirements
Yes—in lieu of either Short Form CRI-200 [less than $25,000 in gross contributions or bona fide veterans org.], OR
Long Form CRI-150I [more than $25,000 or contracted with a professional fundraiser]
No
Must be signed by Chief Fiscal Officer AND any other authorized officer [need not be notarized]
(1) Bylaws*
(2) Articles of Incorporation*
(3) IRS Determination Letter*
(4) IRS Form 990*, if filed [must include Schedule A and all statements, attachments, schedules, etc.]
(5) Fundraiser contracts
(6) Certified audit, if over $500,000 in gross revenue
(7) Attached list of officers, directors and trustees and the five most-highly compensated employees [names, titles,
addresses, phone, salary for each]
*If unable to produce any of these materials, must state reason in cover letter submitted with registration package
One year
Long Form:
(1) $60 if between $25,001 and $100,000 in gross contributions
(2) $150 if between $100,001 and $500,000
(3) $250 if more than $500,000
Short Form: $30; Check or money order payable to “New Jersey Division of Consumer Affairs”
Yes – email [email protected] to request Form [Registration expires June 30]
Follows Charleston Principles
NJ Division of Consumer Affairs, Charities Registration Section, P.O. Box 45021, Newark, NJ 07101-8002
Phone: 973-504-6215; Email: [email protected]
http://www.njconsumeraffairs.gov/ocp/charities.htm
Long Form Registration filers now only need to provide a certified audit when gross income is $500,000 or more
[threshold was previously $250,000] [BUT available Long Form Registration NOT yet updated to reflect this change]
[continued on next page]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW JERSEY [continued]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due within 6 months after fiscal year ends
(1) Short Form CRI-200 if < $25,000 gross contributions/bona fide veterans’ organization;
(2) Long Form Renewal Registration CRI-300R if > $25,000 gross contributions/paid professional fundraiser
contracts; or
(3) URS
(1) IRS Form 990 [for fiscal year being reported]
(2) Audit – if revenue $500,000 and over [only applies to Long Form Renewal]
(3) Any amendments to Bylaws or Articles of Incorporation
(4) Fundraiser Contracts
Same as for initial Registration
$25 late fee if submitted more than 30 days after due date; include charities registration # on all checks and documents
Extensions – only available for Renewal – organizations w/gross contributions > $10,000 may request extension
Extension Form CRI-400 OR may submit letter to NJ Charities Registration Section [include charity’s name,
registration #, fiscal year-end for which extension requested, and valid reason for request]
*Must be postmarked by original due date of Renewal and include appropriate Renewal fee
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW MEXICO
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Yes – MUST file online [to obtain exemption, request paper form, submit letter to AG requesting exemption from
electronic registration, including affidavit affirming unable to register/file electronically]
**Orgs that exist and operate in NM must register within 30 days of creation even if they don’t begin soliciting**
Charitable Solicitations Act, N.M. STAT. ANN. 22 §§ 57-22-1 to 22-11
Section 57-22-4:
A. The Charitable Solicitations Act shall not apply to a religious organization, even if it is a charitable organization.
B. Exempt from the registration and reporting requirements of the Charitable Solicitations Act are:
(1) educational institutions and organizations defined in Section 6-5A-1 NMSA 1978; and
(2) persons soliciting for an individual or group that has suffered a medical or other catastrophe and;
(a) the individual or group is identified by name at the time of the solicitation;
(b) the purpose for the solicited contribution is clearly stated; and
(c) the gross contributions collected, without any deductions for or by the solicitor or any other person,
are deposited directly to an account in the name of the individual or group in a local federally insured
financial institution established for that sole purpose and solely used for the direct benefit of the named
individual or group as beneficiary.
No requirements [can send letter stating exemption but not necessary]
N/A
Yes, but only if an organization has been granted an exemption to electronic registration [as explained above] [this
exemption from electronic registration is VERY RARE – URS can only be used in these very rare situations]
No
Electronic signature of agent. If registering via mail, the signature must be notarized.
(1) IRS Form 1023 or 124
(2) Articles of Incorporation
(3) Bylaws
(4) Form 990, 990-EZ, or 990-PF [including all schedules and attachments EXCEPT schedule of contributors]
a. may file AG’s electronic annual report form instead of 990 [rare that an organization would do this]
b. NOT required to file either 990 or annual report form if registering BEFORE completing first year of
operation
(5) Audit if filing Form 990 AND > $500,000 total revenue [gross revenue prior to deductions/losses]
**Tax forms that were e-filed w/IRS must be accompanied by copy of signed e-file signature page
Indefinite
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Fees
Electronic Registration
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
None BUT $100 penalty for (1) failure to register, (2) failure to file annual reports on time, and (3) failure to make
timely request for extension to file annual reports
All organizations currently registered via mail must re-register electronically by March 1, 2011. Once electronically
registered, no renewal of registration is required.
Yes [no online form]
Follows Charleston Principles
Charities Unit, New Mexico Attorney General, 111 Lomas Blvd NW, Suite 300, Albuquerque, NM 87102-2368
Phone: 505-827-6000; Email: [email protected]
http://www.nmag.gov/the_office/Communications-Division/consumer-protection/charities
None
ANNUAL REPORTS
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due within 6 months following [calculated for each org on its registration home page]
Online only, unless granted an exemption, as described above [URS not accepted]
(1) Form 990
a. if < $50,000 total revenue, must submit copy of IRS 990 electronic postcard
(2) Audit if filing Form 990 AND > $500,000 total revenue [gross revenue prior to deductions/losses]
None BUT $100 penalty for (1) failure to register, (2) failure to file annual reports on time, and (3) failure to make
timely request for extension to file annual reports
Extensions to file Renewal/Annual Report must be requested through electronic registration system BEFORE due date
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW YORK
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Solicitation and Collection of Funds for Charitable Purposes (“Article 7-A”), N.Y. EXEC. LAW §§ 171-a to 177;
Administration of Charitable Assets (“EPTL”), N.Y. EST. POWERS & TRUSTS LAW § 8-1.4 [applies to trusts];
Rules and Regulations for Registration of Charitable Organizations; N.Y. COMP. CODES R. & REGS. tit. 13 §§ 90-99
Article 7-A (section 172-a):
1. This article shall not apply to corporations organized under the religious corporations law, and other religious
agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by or in
connection with a religious organization.
2. The following persons shall not be required to register with the attorney general:
(a) An educational institution confining its solicitation of contributions to its student body, alumni, faculty and
trustees, and their families.
(b) Fraternal, patriotic, social, alumni, law enforcement support organizations and historical societies chartered by the
New York state board of regents when solicitation of contributions is confined to their membership.
(c) Persons requesting any contributions for the relief of any individual, specified by name at the time of the
solicitation, if all of the contributions collected, without any deductions whatsoever, are paid to or for the benefit of
the named beneficiary. [must file form for soliciting with specific headings]
(d) Any charitable organization which solicits or receives gross contributions of less than $25,000 during a fiscal year
of such organization, provided none of its fund raising is carried on by professional fund raisers or fund raising
counsel. However, if the gross contributions received by such charitable organization during any fiscal year of such
organization shall be in excess of $25,000, it shall within 30 days after the date it shall have received gross
contributions in excess of $25,000 register with the attorney general as required by section 172 of this article.
(e) Any charitable organization receiving an allocation from a federated fund, incorporated community appeal or a
united way, provided such fund, appeal or united way is complying with the provisions of this article relating to
registration and filing of financial reports with the attorney general, and provided such organization does not
receive, in addition to such allocation, gross contributions in excess of $25,000 during the fiscal year, and provided
further that all the fundraising functions of such organizations are carried on by persons who are unpaid for such
services. However, if the gross contributions other than such allocation received by such charitable organization
during any fiscal year of such organization shall be in excess of $25,000, it shall within 30 days after the date it
shall have received such contributions in excess of $25,000 register with the attorney general as required by section
172 of this article.
(f) A local post, camp, chapter or similarly designated element, or a county unit of such elements, of a bona fide
veterans’ organization which issues charters to such local elements throughout this state, a bona fide organization
of volunteer firemen, an organization providing volunteer ambulance service (as defined in section three thousand
one of the public health law) or a bona fide auxiliary or affiliate of such organizations, provided all its fund-raising
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional Information
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Miscellaneous
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
activities are carried on by members of such an organization or an affiliate thereof and such members receive no
compensation, directly or indirectly, therefor.
(g) An educational institution which files annual financial reports with the regents of the university of the state of New
York as required by the education law or with an agency having similar jurisdiction in another state or a library
which files annual financial reports as required by the state education department.
(h) A charitable organization which receives all or substantially all of its funds from a single governmental agency and
reports annually to that agency provided such reports contain financial information substantially similar in content
to that required by subdivision one of section 172-b of this article; provided, however, that such organization may
receive no more than $25,000 from sources other than the government agency to which it reports.
(i) Any police department, sheriff’s department or other governmental law enforcement agency.
(j) The state parent teachers association and any parent teachers association affiliated with an educational institution
that is subject to the jurisdiction of the state education department.
Unregistered organizations that are exempt from registration are NOT required to submit exemption request BUT if
believe exempt under Article 7-A or EPTL [or both], complete CHAR410, check Yes in Part E, and attach Schedule E
with all required attachments listed next to exemption claims selected [different exemptions require different docs]
No Renewal requirement
Yes—in lieu of Registration Statement CHAR 410 [for initial registration only]
No
(1) President/other authorized officer AND (2) Chief Financial Officer/Treasurer [need not be notarized]
(1) Certificate/Articles of Incorporation
(2) Bylaws
(3) Form 1023 or 1024
(4) IRS Determination Letter
(5) Financial Report for prior year [if in existence > 1 year]
Indefinite
$25 check or money order payable to “New York State Department of Law” [payments clipped (NOT stapled) to form]
Yes – also Registration requirements for Fundraising Counsel and Professional Solicitors
Same requirements as for regular registration
New York State Department of Law (Office of the Attorney General), Charities Bureau – Registration Section, 120
Broadway, New York, NY 10271; Phone: 212-416-8401 [mention form number];
Email: [email protected] [form number in subject line]; Website: www.charitiesnys.com
If Registration cancelled after violation of registration/reporting requirements, must Re-register [$150 fee]
None
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NEW YORK [continued]
ANNUAL REPORTS
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
File by 15th day of 5th month after fiscal year ends
[if renewing under EPTL, file by last day of 6th month after fiscal year ends]
Annual Filing for Charitable Organizations Form CHAR500 [form is specific to year – make sure using correct year]
[URS not accepted]
(1) IRS Form 990, 990-EZ, or 990-PF if income and/or assets > $25,000
(2) Accountant’s Review Report if revenue is between $100,000 and $250,000
(3) Audit if revenue is over $250,000
$10 if revenue up to $250,000; $25 if revenue > $250,000
[different fee schedule for organizations required to file under EPTL – have to pay BOTH if req. to register under both]
To amend org’s registration, file Amended Registration Statement Form CHAR410-A [w/in 30 days of changes]
[if changes were indicated in Form CHAR500 annual report, don’t need to also file CHAR410-A
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NORTH CAROLINA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Yes
Solicitation of Contributions, N.C. GEN. STAT. §§ 131F-1 to 33;
The Solicitation Licensing Program Rules, 18 N.C. ADMIN. CODE 11.0104-11.0705
Section 131F-3: The following are exempt from the provisions of this Chapter:
(1) Any person who solicits charitable contributions for a religious institution.
(2) Solicitation of charitable contributions by the federal, State, or local government, or any of their agencies.
(3) Any person who receives less than $25,000 in contributions in any calendar year and does not provide
compensation to any officer, trustee, organizer, incorporator, fund-raiser, or solicitor.
(4) Any educational institution, the curriculum of which, in whole or in part, is registered, approved, or accredited by
the Southern Association of Colleges and Schools or an equivalent regional accrediting body, any educational
institution in compliance with Article 39 of Chapter 115C of the General Statutes, any foundation or department
having an established identity with any of these educational institutions, and any organization with a membership
that is composed solely of 20 or more educational institutions as defined in this Chapter.
(5) Any hospital licensed pursuant to Art. 5 of Ch. 131E or Art. 2 of Ch. 122C of the General Statutes and any
foundation or department having an established identity with that hospital if the governing board of the hospital,
authorizes the solicitation and receives an accounting of the funds collected and expended.
(6) Any noncommercial radio or television station.
(7) A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through (e)(14).
(8) A bona fide volunteer or bona fide employee or salaried officer of a charitable organization or sponsor.
(9) An attorney, investment counselor, or banker who advises a person to make a charitable contribution.
(10) A volunteer fire department, REACT (Radio Emergency Associated Communications Teams), rescue squad, or
emergency medical service.
(11) A Young Men's Christian Association [YMCA] or a Young Women's Christian Association [YWCA].
(12) A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of the General Statutes.
(13) Any tax exempt nonprofit fire or emergency medical service organization involved in the sale of goods or
services that does not ask for a donation.
If exempt under (3) above, must submit Request for Exemption form; if exempt under (4) above, must submit
Questionnaire for Exemption; for all other exemptions, must submit formal signed letter stating specific exemption
requested and organization’s qualification for exemption [attach supporting documentation]
Only exemptions under (3) above need to be renewed [annually] because it based on financial info. and compensation
Yes—in lieu of Solicitation License Application: Charitable or Sponsor Organization
YES – Fund-raising Disclosure Form must be filed with URS [Instructions]
Treasurer OR Chief Fiscal Officer [must be notarized]
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© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(1) List of all names [other than org’s legal name] used by org. in solicitation of contributions w/documentation of
legal registration [Certificate of Assumed Name/Certificate of Doing Business filed w/local Register of Deeds]
(2) List of all other states where applicant is licensed, registered, authorized or allowed to solicit contributions
(3) List of names, street addresses of directors, officers, trustees, and salaried executive personnel for current fiscal
year [can use organization’s street address]
(4) List of names of individuals/officers in charge of solicitation activities
(5) List of names, street addresses, telephone #s of individuals/officers who have responsibility for custody and/or
final distribution of contributions
(6) Name, street address, telephone number of individual who has custody of organization’s financial records
(7) ONE of the following financial documents for the immediately preceding fiscal year:
a. Form 990 [w/Sched. A] or 990-EZ [dated and signed]
b. Audited Financial Statement [signed by CPA]
c. NC Annual Financial Report Form [signed by 3 members of Board/audit committee/finance committee]
d. Proposed budget w/projected revenues and expenses for current fiscal year [new organizations only]
(8) Fundraiser contracts
(9) Consolidated Application information [if applicable]
(10)
Federated Fund-raising Organization information [if applicable]
One year
(1) $0 if contributions received for last fiscal year < $5,000
(2) $50 if $5,000 or more but < $100,000
(3) $100 if $100,000 or more but < $200,000
(4) $200 if $200,000 or more
Check payable to “North Carolina Department of the Secretary of State”
Yes – also Registration requirements for Professional Fund Raising Consultants
Follows Charleston Principles
North Carolina Department of the Secretary of State, Charitable Solicitation Licensing Division, P.O. Box 29622,
Raleigh, NC 27626; Phone: 919-807-2214; Email: [email protected]; http://www.secretary.state.nc.us/csl/ThePage.aspx
As of Nov. 2012, entities not incorporated in NC that don’t have a Certificate of Authority [as foreign corporations
operating in NC] must provide proof of current legal existence in good standing to be eligible for license
RENEWAL
Due Date
Form
Required Information
Fees
Due within 5 months and 15 days after fiscal year end [up to 3-month extension by filing copy of IRS Form 8868]
URS or Renewal License Application Form [mailed at least 65 days before exp. date] [same form as Registration]
Same as for Registration
Same as for Registration + late fee of $25/month after expiration or extension [calculated on 15th day of the month]
PAGE 70 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
NORTH DAKOTA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Yes – must have entity registered with SOS [if foreign corporation, must file Certificate of Authority]
Charitable Organizations Soliciting Contributions, N.D. CENT. CODE §§ 50-22-01 to 22-07
Section 50-22-01(2.)(b.): The term “charitable organization” does not include:
(1) An organization that solicits funds for an institution of higher learning.
(2) An organization that uses only volunteer unpaid fundraisers and that solicits funds for a political subdivision or
other government entity or for a civic or community project in which the contributions received are used solely
for the project and none of the contributions inure to the benefit of any individual.
(3) A private or public elementary or secondary school.
(4) A charitable organization or person that solicits contributions for any person specified by name at the time of
the solicitation if all the contributions received are transferred within a reasonable time after receipt to the
person named or that person's parent, guardian, or conservator with no restriction on their expenditure and with
no deduction.
(5) A religious society or organization that is exempt from filing a federal annual information return pursuant to
Internal Revenue Code section 6033(a)(2)(A)(i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal
Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)].
(6) Any candidate for national, state, or local elective office or political party or other committee required to file
info. with the federal election commission, a state election commission, or an equivalent office or agency.
None
N/A
Yes—in lieu of Charitable Organization Registration Statement SFN 11300 [last updated Nov. 2012]
YES – must also file Registered Agent Consent to Service [$10] AND Certificate of Authority Foreign Corporation
Application if a foreign nonprofit corporation seeking to solicit funds in North Dakota [$50 fee] [mail both forms to:
Secretary of State, State of North Dakota, 600 E. Boulevard Ave., Dept. 108, Bismarck, ND 58505-0500]
Duly constituted officer must sign, certify that Registration Statement adopted, approved by Board
(1) List of names, addresses of all directors, officers, trustees [indicate who has final discretion/authority as to
distribution, use of contributions received]
(2) List of total compensation [including salaries, fees, bonuses, fringe benefits, severance payments, deferred
compensation] paid to employees by organization and all affiliated organizations
(3) Financial Statement or IRS Form 990 [for most recent 12-month accounting year]
(4) Fundraiser Contracts
(5) Registered Agent Consent Form AND Certificate of Authority Application [links above] [can send with
Registration Statement or separately]
PAGE 71 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
One year
$25 check payable to “Secretary of State” [or may pay by Visa, Mastercard, or Discover]
Yes
Same requirements as for regular registration – does NOT currently follow Charleston Principles
Secretary of State, State of North Dakota, 600 E. Boulevard Ave., Dept. 108, Bismarck, ND 58505-0500
Phone: 701-328-3665 or 800-352-0867 ext. 83665; Email: [email protected]
http://www.nd.gov/sos/nonprofit/charitableorg/index.html
Secretary of State may authorize a permanent extension for filing the annual charitable solicitation report and renewal
for those organizations with a fiscal year ending within 3 months of the standard September 1 filing date.
*Upon receipt of a written request for an extension, the filing date then becomes a “standing” extension to apply to
successive years until an alternate submission date is requested.
**The filing date cannot be extended beyond December 1 of any year.
ANNUAL REPORT
Due Date
Form
Required Information
Fees
Miscellaneous
September 1st
Annual Report SFN 11302 [must enter info. into Business Records Search database to generate Annual Report form]
[URS not accepted]
Will be prompted to enter information from Form 990
$10
*My apply for extension before September 1st filing deadline
** Upon request the attorney general shall assist the secretary of state in carrying out this chapter and, for this purpose,
has all powers granted by this chapter to the secretary of state.
*** Failure to file the annual report and fee as required will mean the organization's registration will no longer be in
effect and the organization may not solicit in North Dakota.
PAGE 72 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
OHIO
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Yes – must register online [Guide] [Tool Tips]
Charitable Organizations, OHIO REV. CODE ANN. §§ 1716.01-.99
Section 1716.03: The following shall not be required to file a registration statement . . .
(A) Any religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or
controlled by a religious organization;
(B) Any charitable organization that meets all of the following requirements:
(1) It has been in continuous existence in this state for a period of at least two years;
(2) It has received from the internal revenue service a determination letter that is currently in effect, stating that
the charitable organization is exempt from federal income taxation under subsection 501(a) and described in
subsection 501(c)(3) of the Internal Revenue Code;
(3) It has registered with the attorney general as a charitable trust pursuant to sec. 109.26 of the Revised Code;
(4) It has filed an annual report with and paid the required fee to the attorney general pursuant to section 109.31
of the Revised Code [Trustee’s annual report to AG].
(C) Any educational institution, when solicitation of contributions is confined to alumni, faculty, trustees, or the
student membership and their families;
(D) Every person other than an individual, when solicitation of contributions for a charitable purpose or on behalf of a
charitable organization is confined to its existing membership, present or former employees, or present or former
trustees;
(E) Any public primary or secondary school, when solicitation of contributions is confined to alumni, faculty, or the
general population of the local school district;
(F) Any booster club that is organized and operated in conjunction with and for the benefit of students of public
primary or secondary schools;
(G) Any charitable organization that does not receive gross revenue, excluding grants or awards from the government
or an organization that is exempt from federal income taxation under section 501(a) and described in section
501(c)(3) of the Internal Revenue Code, in excess of $25,000 during its immediately preceding fiscal year, if the
organization does not compensate any person primarily to solicit contributions.
If the gross revenue, excluding grants or awards from the government or an organization that is exempt from
federal income taxation under section 501(a) and described in section 501(c)(3) of the Internal Revenue Code, of
any charitable organization received during any fiscal year exceeds $25,000, the charitable organization, within 30
days after the receipt of the revenue, shall file a registration statement with the attorney general . . . .
Must apply for exemption using same online Registration system [will be required to upload (1) Articles of
Incorporation, (2) Bylaws, and (3) IRS Determination Letter] [apply before soliciting]
PAGE 73 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Renewal
URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Will receive notification of exemption in writing – does NOT need to be renewed
NO – everything must be submitted via OH’s online system
Anyone associated with organization may submit online Registration
(1) Articles of Incorporation
(2) Bylaws
(3) IRS Determination Letter
One year
No fee for initial registration, but must also submit online annual report of financials [see below for fee schedule]
Yes – Professional Solicitors and Fundraising Counsel register using separate online systems
Same requirements as for regular registration – does NOT currently follow Charleston Principles
Ohio Attorney General, Charitable Law Section, 150 E. Gay St., 23rd Floor, Columbus, OH 43215-3130
Phone: 1-800-282-0515; Email: [email protected]
http://www.ohioattorneygeneral.gov/Business-and-Non-Profits/Charity/Charitable-Registration.aspx
System now entirely online – no longer accepts URS [all paper filings will be rejected]
ANNUAL REPORTING
Due Date
Form
Required Information
Fees
Miscellaneous
Due within 4 ½ months of fiscal year end
Must submit Annual Report online
Online system will prompt input of information from 990
(1) $0 if < $5,000 in Ohio-based contributions
(2) $50 if $5,000 or more but < $25,000
(3) $100 if $25,000 or more but < $50,000
(4) $200 if $50,0000 or more
[$200 late fee] pay by e-check, credit card, or mailed check payable to “Treasurer of the State of Ohio”
*Multiple [at least 3] individuals from each organization are encouraged to create accounts in order to receive
reminders on filing deadlines, confirmation of filings, and other important information.
**Different exemptions and fee schedule for charitable trusts
PAGE 74 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
OKLAHOMA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Yes – must file Registration Statement of Charitable Organization
Oklahoma Solicitation of Charitable Contributions Act, OKLA. STAT. tit. 18, §§ 552.1-552.22
Section 18-552.4: Except as otherwise specifically provided in the Oklahoma Solicitation of Charitable Contributions
Act, the provisions of Sections 552.3 of this title shall not apply to the following persons:
1. Organizations incorporated for religious purposes and actually engaged in bona fide religious programs, and
other organizations directly operated, supervised, or controlled by a religious organization;
2. Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the
granting of recognized degrees when solicitations of contributions are primarily confined to its student body and
their families, alumni, faculty and trustees and any 501(c)(3) organization authorized by and having an established
identity with such institutions;
3. Fraternal organizations, when soliciting from their own members, and patriotic and civic organizations, when
solicitation of contributions is confined to the membership of said organizations, and the solicitation is managed by
their own membership without paid solicitors; and
4. Persons soliciting contributions for a named individual person, when such individual person is specified by name at
the time of solicitation, the purpose for such contribution is clearly stated, and if the gross contributions collected,
without any deductions whatsoever for the benefit of the solicitor or any other person, be deposited directly to an
account in the name of the beneficiary established for that purpose at a licensed local bank, and if such
contributions are used for the direct benefit of the named individual person as beneficiary.
May send letter notifying SOS of exemption but not required
N/A
NO – only accepts state form [linked above]
One authorized person must sign [need not be notarized]
(1) Professional Fundraiser Information Attachment Form 101A for each professional fundraiser [if solicitation
conducted in whole or in part by professional fundraisers]
(2) IRS Form 990
a. if newly formed organization, instead submit IRS Determination Letter
i. if no Determination Letter, provide evidence that org. is organized in any state/jurisdiction as a
not-for-profit entity
(3) List of each officer, director, trustee, and principal salaried exec staff officer [name, address, title]
One year
(1) $65 if anticipated contributions > $10,000
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© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(2) $15 if anticipated contributions do not exceed $10,000
Check or money order payable to “Oklahoma Secretary of State”
Yes – also Registration requirements for Professional Solicitors
Same requirements as for regular registration – does NOT currently follow Charleston Principles
Office of the Secretary of State, 2300 N. Lincoln Blvd, Suite 101, Oklahoma City, OK 73105-4897
Phone: 405-521-3912; Website: https://www.sos.ok.gov/charity/Default.aspx
(1) Major revisions to OK Solicitation of Charitable Contributions Act as of July 2011
(2) OK SOS anticipates having online filing soon
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due on or before one-year anniversary of Registration
Same form as for Registration [check box that says “Renewal”]
Same information and attachments required as for Registration
Same fees as for Registration
If organization changes name/mailing address of principal office or plans to solicit using name other than that listed on
Registration, must file Update statement executed by authorized officer and $25 fee with OK SOS
PAGE 76 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
OREGON
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Yes – must register before conducting activities, holding assets, or soliciting contributions
Trusts and Charitable Activities, OR. REV. STAT. §§ 128.610-.995
Section 128.640:
(1) ORS 128.610 to 128.750 do not apply to the United States, any state, territory or possession of the United States,
the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or gov. subdivisions.
(2) ORS 128.650 to 128.670 and 128.720 do not apply to:
(a) Any religious corporation sole or other religious corporation or organization which holds property for
religious purposes, or to any officer, director or trustee thereof who holds property for like purposes;
(b) A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic
cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782;
(c) A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable
remainder trust serves as trustee; or
(d) A child-caring agency regulated under ORS 418.215 to 418.265. [1963 c.583 §5; 1971 c.589 §4; 1981 c.593
§4; 1985 c.730 §7; 1989 c.334 §2; 1999 c.731 §10; 2003 c.173 §8]
Each type of organization requires submission of certain documents to support the exemption [no fees]:
(1) Child-caring agencies regulated by the Department of Human Services – submit Certificate from the Dept. of
Human Services, Children, Adults & Families Division
(2) Foreign corporations or foundations merely making grants or donations within the state of Oregon – submit
letter certifying the scope of activities
(3) Government agencies or subdivisions – submit letter verifying government affiliation from the governing body
of the governmental entity
(4) Educational institutions which hold no property in Oregon and limit solicitations in Oregon to alumni – submit
letter certifying the limited scope of activities
(5) Religious organizations holding property solely for religious purposes – submit Articles of Incorporation or
trust documents AND a letter of explanation
(6) Trustees of a charitable remainder trust where the trustee is also the sole charitable beneficiary of the trust
estate – submit trust documents
No Renewal requirements
Yes—in lieu of Registration for Charitable Organizations Form RF-C [last revised 02/2011]
No
One officer must sign [need not be notarized]
(1) Articles of Incorporation [date stamped by SOS]
(2) Bylaws [signed and dated]
PAGE 77 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(3) IRS Determination Letter
Indefinite [does not have to be renewed but must submit Annual Reports]
No fees for Registration [but see fees for Annual Reports below]
Yes – also separate Registration requirements for Charitable Trusts
Follows the Charleston Principles
Charitable Activities Section, Oregon Department of Justice, 1515 SW 5th Ave., Suite 410, Portland, OR 97201-5451
Phone: 971-673-1880; Email: [email protected]
http://www.doj.state.or.us/charigroup/pages/howtoreg.aspx
None
ANNUAL REPORTS
Due within 4 months and 15 days after end of fiscal year [can file for extension for up to 180 additional days]
[Financial Report forms will be mailed to organization shortly following end of organization’s fiscal year]
Most recent fiscal year Annual Report Form CT-12F for organizations not organized in OR [check Annual Report
Form
Requirements page to ensure using most recent form, for forms to be used by other types of organizations]
IRS Form 990 or other return [including all schedules and attachments filed with IRS (except 990-EZ filers don’t need
Required
Information/Attachments to attach Schedule B)] [if org. did not file with IRS/filed 990-N but had total revenue of $25,000 or more/net assets of
$50,000 or more, may be required to complete certain IRS forms “For Oregon Purposes Only”]
Composed of 2 parts [1 based on revenues, the other based on assets]: Total Fee = Part 1 amount + Part 2 amount
Fees
(1) For revenues raised in OR:
(a) $10 if $0 – $24,999 [or if total revenue is a negative amount
(b) $25 if $25,000 – $49,999
(c) $45 if $50,000 – $99,999
(d) $75 if $100,000 – $249,999
(e) $100 if $250,000 – $499,999
(f) $135 if $500,000 – $749,999
(g) $170 if $750,000 – $999,999
(h) $200 if $1 million or more
(2) For assets located or held inside OR: [OR net assets/fund balances at end of reporting period MINUS OR net fixed
assets used to conduct charitable activities] MULTIPLIED BY .0001
***Fee is $0 if assets/funds held MINUS assets used < $50,000 // Maximum Fee = $10 million
Late Fees: (1) $20 if report/payment not in by due date (2) $50 if report/payment still outstanding > 13 months past
end of fiscal year; (3) $100 if still outstanding within 16 months after end of fiscal year
Check payable to “Oregon Department of Justice”
Due Date
PAGE 78 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
PENNSYLVANIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – within 30 days of receiving > $25,000 in gross national contributions OR prior to soliciting contributions in PA
Solicitation of Funds for Charitable Purposes Act, 10 PA. CONS. STAT. §§ 162.1-.24
Section 162.6(a):
(1) Educational institutions, the curricula of which in whole or in part are registered with or approved by the
Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized
by the Department of Education, and any auxiliary associations, foundations and support groups which are
directly responsible to educational institutions.
(2) Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and
the hospital foundation, if any, which is an integral part thereof.
(3) A local post, camp, chapter or similarly designated element or a county unit of such elements of:
(i) any veteran’s organization chartered under Federal law and any service foundation recognized in the
bylaws of such organization;
(ii) a bona fide organization of volunteer firemen;
(iii)a bona fide ambulance association;
(iv) a bona fide rescue squad association; or
(v) a bona fide auxiliary or affiliate of any organization or association under subpara. (i), (ii), (iii) or (iv);
provided that all fundraising activities of an organization or association under subpara. (i), (ii), (iii), (iv) or (v)
are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or
affiliates receive no compensation directly or indirectly for the fundraising activities.
(4) Public nonprofit library organizations which receive financial aid from State and municipal governments and
file an annual fiscal report with the State Library System.
(5) Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted taxexempt status under the Internal Revenue Code of 1986, provided that all fundraising activities are carried on
by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers
receive no compensation, directly or indirectly, for the fundraising activities.
(6) Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from
the school district in which they are located. Any corporation established by an act of Congress of the United
States that is required by Federal law to submit annual reports of its activities to Congress containing itemized
accounts of all receipts and expenditures after being fully audited by the Department of Defense.
(7) Any corporation established by an act of Congress of the United States that is required by Federal law to submit
annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after
being fully audited by the Department of Defense.
(8) Any charitable organization which receives contributions of $25,000 or less annually, provided that such
organization does not compensate any person who conducts solicitations. Charitable organizations which
PAGE 79 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
receive more than $25,000 in contributions shall file the appropriate registration statement within 30 days after
the contributions are received.
**Under section 162.3, the term “charitable organization” does NOT include: “(1) any bona fide duly constituted
organization of law enforcement personnel, firefighters or other persons who protect the public safety whose stated
purpose in the solicitation does not include any benefit to any person outside the actual active membership of the
organization; and (2) any bona fide duly constituted religious institutions and such separate groups or corporations
which form an integral part of religious institutions, provided that: (i) such religious institutions, groups or corporations
are tax exempt pursuant to the Internal Revenue Code of 1986; (ii) no part of their net income inures to the direct
benefit of any individual; and (iii) their conduct is primarily supported by government grants or contracts, funds
solicited from their own memberships, congregations or previous donors, and fees charged for services rendered.”
No formal requirement for recognizing exemptions BUT organization may submit letter requesting determination of
whether it qualifies for an exemption from registration [no fee]
N/A
Yes—in lieu of Charitable Organization Registration Statement – Form BCO-10 [last revised 7/2009]
No
(1) Chief Fiscal Officer AND (2) one other authorized officer [need not be notarized]
(1) IRS Form 990 and Schedule A [signed and dated by authorized officer]
a. *if org. not required to file 990, must submit PA Public Disclosure Form BCO-23
i. applies to org. that files 990N, 990EZ, or 990PF, or affiliate whose parent org. files 990 group
return [if so also submit parent’s 990]
(2) ONE of the following applicable Financial Statements [depending on contributions received]:
a. if receive > $25,000 but < $50,000, file internally prepared, compiled, reviewed, OR audited
financial statements
b. if between $50,000 and $99,999, file compiled, reviewed OR audited financial statements
c. if between $100,000 and $299,999, file reviewed OR audited financial statements
d. if $300,000 or more, file audited financial statements
(3) IRS Determination Letter
(4) Articles of Incorporation
(5) Bylaws
One year
(1) $15 if gross contributions of $25,000 or less
(2) $100 if $25,001 to < $100,000
(3) $150 if $100,001 to $500,000
(4) $250 if > $500,000
(5) $15 if organization solicits for relief of specific individual [with restrictions – see section 162.7(a)]
Check or money order payable to “Commonwealth of Pennsylvania”
PAGE 80 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Yes – also Registration requirements for Fundraising Counsels
Follows the Charleston Principles
Pennsylvania Department of State, Bureau of Charitable Organizations, 207 N. Office Building, Harrisburg, PA
17120; Phone: 717-783-1720 or 1-800-732-0999; Email: [email protected]
http://www.portal.state.pa.us/portal/server.pt/community/charities/12444
Renewal reminders no longer mailed to organization
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due within 315 days from close of fiscal year end
URS or Same form as for Registration [Form BCO-10]
(1) IRS Form 990 and Schedule A [signed and dated by authorized officer]
a. *if org. not required to file 990, must submit PA Public Disclosure Form BCO-23
i. applies to org. that files 990N, 990EZ, or 990PF, or affiliate whose parent org. files 990 group
return [if so also submit parent’s 990]
(2) ONE of the following applicable Financial Statements [depending on contributions received]:
a. if receive > $25,000 but < $50,000, file internally prepared, compiled, reviewed, OR audited financial
statements
b. if between $50,000 and $99,999, file compiled, reviewed OR audited financial statements
c. if between $100,000 and $299,999, file reviewed OR audited financial statements
d. if $300,000 or more, filed audited financial statements
Same fee schedule as for Registration [include Certificate # on check/money order]
If a previously registered organization becomes no longer required to renew its registration [it has become exempt, has
dissolved, ceased soliciting contributions in PA, etc.] must file Form BCO-2
PENNSYLVANIA [continued]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
RHODE ISLAND
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – must submit application and ALL documents on CD-ROM [will not accept paper filings]
Solicitation by Charitable Organizations, R.I. GEN. LAWS §§ 5-53.1-1 to 53.1-18
Section 5-53.1-3: (a) The following persons shall not be required to file a registration statement with the department:
(1) Educational institutions, including parent-teacher associations, the curricula of which in whole or in part are
registered or approved by a governmental agency as well as all other educational institutions within this state who
are recognized or certified as educational institutions by a generally recognized and accepted regional or national
educational accrediting organization.
(2) Persons requesting any contributions for the relief of any individual, specified by name at the time of the
solicitation, if all of the contributions collected, without any deductions whatsoever, are turned over to the named
beneficiary.
(3) Any charitable organization which does not intend to solicit and receive and does not actually raise or receive
contributions in excess of $25,000 during a fiscal year of the charitable organization, provided none of its
fundraising functions are carried on by professional fund raisers and no part of its assets or income inures to the
benefit of or is paid to any officer, director, member (if a limited liability company), trustee, partner or member of
the charitable organization.
(ii) For the purpose of this subdivision, contributions received from corporations, charitable foundations,
government agencies, or a duly registered federated fund, incorporated community appeal, or United Way, shall
not be included in determining the total amount of contributions received.
(iii)If, during the fiscal year of any charitable organization, the gross contributions received by the charitable
organization, during that fiscal year exceed $25,000, it shall within 30 days after the date it shall have received
total contributions in excess of $25,000 register with the director as required by § 5-53.1-2.
(4) Organizations which solicit only from their own membership. The term "membership" shall not include those
persons who are granted a membership upon making a contribution as the result of a solicitation.
(5) Persons soliciting contributions solely from corporations, charitable foundations, or governmental agencies.
(6) Foundations or associations exclusively for the benefit of religious organizations, education institutions, nonprofit or charitable hospitals and public libraries.
(7) Hospitals, which are non-profit and charitable.
(8) Veterans' organizations and their auxiliaries so long as the veterans' organizations are chartered under ch. 6 of tit. 7.
(9) Public libraries.
(10) Historical societies duly organized under the laws of this state.
(11) Free, not for profit, public art museums.
(12) Grange organizations and their auxiliaries.
(13) Churches or recognized denominations and religious organizations, societies and institutions operated,
PAGE 82 OF 109
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
supervised or controlled by a religious organization or society which solicit from other than their own membership.
Institutions indirectly or affiliated with but which are not operated, supervised or controlled by any religious
organizations or religious society which own, maintain and operate homes for the aged, orphanages and homes for
unwed mothers.
(14) Volunteer fire and rescue associations.
(15) Land trusts duly organized under the laws of this state.
(b) Any charitable organization claiming to be exempt from the registration requirements of this chapter shall submit
any information that the director may request to substantiate an exemption under this section.
None – exemption is self-executing
N/A
Yes—in lieu of Charitable Organization Application [last rev. 03/08] [**note – must also submit URS via CD-ROM]
No
(1) Director/trustee AND (2) any other authorized officer [need not be notarized]
(1) Transmittal letter, including brief summary of any material changes and e-mail address [for RI’s reply]
(2) IRS Determination Letter
(3) Fundraiser contracts
(4) ONE of the following applicable Financial Statements:
a. Form 990 or compiled financial statement for immediate preceding fiscal year, if annual gross income <
$500,000
b. Audit, if annual gross income exceeds $500,000
c. Can request extension to submit financial information [for details, see “Miscellaneous” below]
(5) List names and compensation of 5 most highly compensated individuals in excess of amount specified as
requiring disclosure by Form 990
One year
$90 check payable to “General Treasurer, State of Rhode Island”
Yes – also Registration requirements for Professional Solicitor and Fundraising Counsel
Same requirements as for regular registration – does NOT currently follow Charleston Principles
[if no firewall and RI resident donates via website, organization must register]
State of Rhode Island, Department of Business Regulation, Securities Division, Charitable Organization Section, 1511
Pontiac Avenue, John O. Pastore Complex Bldg. 69-1, Cranston, RI 02920-4407
Phone: 401-462-9583; www.dbr.state.ri.us/divisions/securities/charitable.php
None
[continued on next page]
PAGE 83 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
RHODE ISLAND [continued]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due via CD-ROM no later than 30 days prior to the expiration date of the organization’s registration
URS or same form as for Registration
Same as for Registration
Same as for Registration [$90]
Extensions allowed for submitting financial information in accordance with section 5-53.1-4(i):
“The due date on which to submit financial information (IRS Form 990 or audited annual financial statements) shall
initially be extended until the IRS due date, and then until the IRS extension dates, as necessary. For the initial request,
the registrant shall submit to the department an extension request letter with the annual registration form stating the
IRS due date. For any further extensions, the registrant shall submit an additional letter or a copy of the IRS request for
an extension form. The extensions apply to Form 990, the annual audited financial statement, and any other
information referred to in § 5-53.1-2(a)(9), (11) and (12). With respect to organizations that submit compiled financial
statements referred to in § 5-53.1-4(a), extensions will be granted upon written request, totaling not more than 6
months.”
PAGE 84 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
SOUTH CAROLINA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – must file Annual Registration within 4 and a half months of close of fiscal year
South Carolina Solicitation of Charitable Funds Act, S.C. CODE ANN. § 33-56-10 to 56-200
Per section 33-56-20(b), the definition of charitable organization does NOT include: “(i) a bona fide religious
organization or group affiliated with and forming an integral part of the religious organization where no part of the net
income inures to the direct benefit of an individual and its conduct is supported primarily by government grants or
contracts, funds solicited from its own membership, congregation, or previous donors, or fees charged for services
rendered in furtherance of its tax-exempt purpose; or (ii) a candidate for national, state, or local office or a political
party or other group required to file information with the Federal Election Commission or State Election Commission.”
Section 33-56-50: (A) The following are not required to file registration statements with the Secretary of State if their
fundraising activities are not conducted by professional solicitors, professional fundraising counsel, or
commercial co-venturers:
(1) an educational institution which solicits contributions from only its students and their families, alumni, faculty,
friends, and other constituencies, trustees, corporations, foundations, and individuals who are interested in and
supportive of the programs of the institution;
(2) a person requesting contributions for the relief of an individual specified by name at the time of the solicitation
when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary
for his use, as long as the person soliciting the contributions is not a named beneficiary;
(3) a charitable organization which (a) does not intend to solicit or receive contributions from the public in excess of
$20,000 in a calendar year and (b) has received a letter of tax exemption from the Internal Revenue Service, if all
functions, including fundraising activities, of the organization exempted pursuant to this item are conducted by
persons who are compensated no more than $500 in a year for their services and no part of their assets or income
inures to the benefit of or is paid to an officer or a member. If the contributions raised from the public, whether or
not the contributions are actually received by a charitable organization during any calendar year, are in excess of
these amounts, within 30 days after the date the contributions exceed these amounts, the organization must register
with and report to the Secretary of State as required by this chapter;
(4) an organization which solicits exclusively from its membership, including a utility cooperative;
(5) a veterans' organization which has a congressional charter; and
(6) the State, its political subdivisions, and an agency or a department of the State which are subject to the disclosure
provisions of the Freedom of Information Act.
(B) A charitable organization that does not intend to solicit or receive contributions from the public in excess of
$7,500 during a calendar year is not required to file registration statements with the Secretary of State without regard to
the fact that their fundraising activities are or are not conducted by professional solicitors, professional fundraising
counsel, or commercial co-venturers.
PAGE 85 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(C) A charitable organization claiming to be exempt from the registration provisions of this chapter and which solicits
charitable contributions must submit annually to the Secretary of State, on forms prescribed by the Secretary of State,
the name, address, and purpose of the organization and a statement setting forth the reason for the claim for exemption.
If appropriate, the Secretary of State or his appropriate division shall issue a letter of exemption that may be exhibited
to the public. A filing fee is not required of an exempt organization.
Exempt orgs must file Application for Exemption within 4 and a half months after close of fiscal year [no fee]
[attach list of professional solicitors, etc. if applicable] [must be signed by both CFO/Treasurer AND CEO/President]
File Application for Exemption on annual basis
NO – must filed state Registration Statement for a Charitable Organization [last revised 06/2013] [can also file online]
Must be signed by (1) CEO/President AND (2) CFO/Treasurer
(1) ONE of the following Financial Reports:
a. Annual Financial Report for a Charitable Organization;
b. IRS Form 990, 990-EZ, or 990-PF [will NOT accept 990-N]; or
c. submit copy of extension request submitted to IRS if financial report not ready
(2) IRS Determination Letter
(3) Name and street address of a Registered Agent
(4) List of officers, directors, trustees, and board members [must include designation CEO/Pres. and
CFO/Treasurer who sign Registration/Renewal Statement]
(5) List of professional solicitors, etc. used
One year
$50 payable to “Secretary of State”
Yes – also Registration requirements for Professional Solicitor and Fundraising Counsel
Doesn’t explicitly follow Charleston Principles, but practice in determining jurisdiction to register appears to be the
same as what is suggested in the Charleston Principles
South Carolina Secretary of State, Attn: Public Charities, 1205 Pendleton St., Suite 525, Columbia, SC 29201
Phone: 803-734-1790; Email: [email protected]; Website: www.scsos.com/Public_Charities
All forms updated, can now file Registrations/Renewals and Annual Reports online
ANNUAL RENEWAL & REPORTS
Due Date
Form
Required Information
Fees
Miscellaneous
Due within 4 and a half months of fiscal year end [BUT don’t submit > 6 weeks before expiration date]
Same form as for Registration
Same as for Registration
$50
Failure to submit reports to SOS office may result in administrative fines up to $2,000 for each violation
PAGE 86 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
SOUTH DAKOTA
Registration Required?
**NO** – only paid solicitors contracted by a charity to perform telephone solicitations are required to register
with the Division of Consumer Protection
PAGE 87 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
TENNESSEE
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – may file online or by mail
Charitable Solicitations Act, TENN. CODE ANN. §§ 48-101-501 to 101-522;
Regulation of the Solicitation of Funds for Charitable Purposes, TENN. COMP. R. & REGS. 1360-03-01
Section 48-101-502: (a) The registration requirements of this part do not apply to:
(1) Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by
title 49, chapter 4, part 1;
(2) A charitable organization which does not intend to solicit and receive and does not actually raise or receive
gross contributions (total solicited revenue before any solicitation expenses have been deducted) from the
public in excess of $30,000 during a fiscal year; provided, that if the contributions raised from the public by any
charitable organization during any fiscal year shall be in excess of $30,000, the charitable organization shall,
within 30 days after the date it shall have received total contributions in excess of $30,000, register with, and
report to, the secretary of state as required by this part;
(3) Volunteer fire departments, rescue squads or local civil defense organizations;
(4) Community fairs, county fairs, district fairs and division fairs, as defined in § 43-21-104, that have been
qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1;
(5) Political parties, candidates for federal or state office, and political action committees required to file financial
information with federal or state election commissions;
(6) Hospitals and nursing homes that are subject to regulation by the department of health; and
(7) Any corporation established by an act of congress of the United States that is required by federal law to submit
annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after
being fully audited by the department of defense.
(b) “Educational institution,” for the purposes of this section, means an organization organized and operated
exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has
a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly
carried on, and which is accredited by a recognized accrediting agency. Included in such definition are organizations
composed of parents of students and other persons connected with the institution, which are organized and operated for
the purpose of conducting activities in support of the operations or extracurricular activities of such institutions.
“Educational institution” also includes private foundations soliciting contributions exclusively for such organizations.
(c) “Bona fide religious institutions,” for the purpose of this part, includes:
(1) Ecclesiastical or denominational organizations, churches or established physical places for worship in this state,
at which nonprofit religious services and activities are regularly conducted and carried on, and also includes
those bona fide religious groups which do not maintain specific places of worship and which are not subject to
federal income tax and are not required to file an IRS Form 990 under any circumstance; and
(2) Such separate groups or corporations which form an integral part of those institutions which are exempt from
PAGE 88 OF 109
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
federal income tax as exempt organizations under the provisions of § 501(c)(3), of the Internal Revenue Code
of 1954, or of a corresponding part of any subsequently enacted federal revenue act, and which are not required
to file an IRS Form 990 under any circumstance, and which are not primarily supported by funds solicited
outside their own membership or congregation; and
(3) Such institutions soliciting contributions for the construction and maintenance of a house of worship or
residence of a clergy member.
If organization is exempt because it receives < $30,000 in gross contributions from public, file Exemption Request
Form SS-6042 [must be signed by principal officer of organization] [attach 990 or if not filed, Summary of Financial
Activities Form, as well as Articles of Incorporation and Bylaws] [no fee]
**No requirements for any other type of exempt orgs BUT may request letter from Division of Charitable Solicitations
and Gaming to indicate that org. is not subject to regulation by Division
No Renewal requirements, even for orgs submitting Form SS-6042 [though such orgs must register within 90 days if
their gross contributions exceed $30,000]
Yes—in lieu of Application for Registration of a Charitable Organization Form SS-6001 [last revised 05/2013]
YES – include Summary of Financial Activities Form as well as any other documents required to accompany TN state
application [listed in Registration Application Instructions] but not required for URS
Must be signed by (1) CFO and (2) any other authorized officer
(1) Fundraiser contracts
(2) Articles of Incorporation
(3) Bylaws
(4) IRS Form 990, 990-EZ, or 990-N
(5) Audited financial statement, if gross revenue [excluding grants] is over $500,000
(6) IRS Determination Letter (a copy of the application or the IRS letter acknowledging receipt if still pending)
(7) Summary of Financial Activities Form
(8) List of officers, trustees, directors [names, titles, addresses] [list principal salaried officers first]
One year
$50 check payable to Secretary of State
Yes – also Registration requirements for Professional Fundraising Counsel
Follows the Charleston Principles
Division of Charitable Solicitations and Gaming, 312 Rosa L. Parks Avenue, Snodgrass Tower, 8th Floor, Nashville,
TN 37243; Phone: 615-741-2555; Email: [email protected]; Website: www.state.tn.us/sos/charity.htm
Registration and Renewal Forms updated
[continued on next page]
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
TENNESSEE [continued]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Due within 6 months of fiscal year end
Application to Renew Registration of a Charitable Organization Form SS-6007 [last revised 06/2013] or URS +
Supplement [as above]
(1) Summary of Financial Activities Form
(2) IRS Form 990, 990-EZ, or 990-N
(3) Audited financial statement, if gross revenue [excluding grants] is over $500,000
(4) Any amendments to governing documents or IRS Determination Letter if not previously filed
(5) Fundraiser Contracts
(6) List of officers, trustees, directors [names, titles, addresses] [list principal salaried officers first]
(1) $100 if $0 - $48,999.99 in gross revenue
(2) $150 if $49,000 - $99,999.99
(3) $200 if $100,000 - $249,999.99
(4) $250 if $250,000 - $499,999.99
(5) $300 if $500,000 or more
**Late Fee - $25/month or portion thereof that report is filed late
Civil penalty – up to $5,000 may be imposed for each and any violation
Criminal penalty – anyone who willfully and knowingly violates any provision of the Charitable Solicitations Act, or
willfully and knowingly gives false or incorrect information in filing statements or reports to the Division commits a
Class B misdemeanor. A second or subsequent offense is a Class E felony.
Extension – may be granted extension for filing Renewal for up to 90 days – file Extension Request Form SS-6074
PAGE 90 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
TEXAS
Registration Required?
Law Enforcement
Related Organizations
Public Safety
Organizations
Veterans Organizations
State Charity Office
Only organizations that solicit for (1) law enforcement, (2) public safety, or (3) veterans causes must Register with
the TX Office of the Attorney General
The Texas Law Enforcement Telephone Solicitation Act [LETSA] regulates certain law enforcement related
organizations that engage in telephone solicitation in TX
*must file LETSA Registration Form, pay $50 fee
**if organization retains commercial telephone solicitor, solicitor must post $50,000 surety bond with TX SOS
The Public Safety Solicitation Act requires certain public safety organizations, public safety publications and their
solicitors and/or independent promoters to register, pay a fee, and post a bond with TX SOS
The Veterans Solicitation Act requires certain veterans organizations to file registration statement with TX SOS and
pay a fee
*if organization uses a solicitor, organization must post surety bond with TX SOS
https://www.oag.state.tx.us/consumer/nonprofits.shtml
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
UTAH
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes – may register using online system or by downloading, filling out manual form(s) [links below]
**cannot solicit until receive Certificate of Registration [takes up to 20 business days to review and process app.]
Charitable Solicitations Act, UTAH CODE ANN. §§ 13-22-1 to 22-23;
Charitable Solicitations Act Rules, UTAH ADMIN. CODE r. 152-22
Section 13-22-8(1):
(a) a solicitation that an organization conducts among its own established and bona fide membership exclusively
through the voluntarily donated efforts of other members or officers of the organization;
(b) a bona fide religious, ecclesiastical, or denominational organization if:
(i) the solicitation is made for a church, missionary, religious, or humanitarian purpose; and
(ii) the organization is either:
(A) a lawfully organized corporation, institution, society, church, or established physical place of
worship, at which nonprofit religious services and activities are regularly conducted and carried on;
(B) a bona fide religious group:
(I) that does not maintain specific places of worship; (II) that is not subject to federal income
tax; and (III) not required to file an IRS Form 990 under any circumstance; or
(C) a separate group or corporation that is an integral part of an institution that is an income tax
exempt organization under 26 U.S.C. Sec. 501(c)(3) and is not primarily supported by funds
solicited outside its own membership or congregation;
(c) a solicitation by a broadcast media owned or operated by an educational institution or governmental entity, or any
entity organized solely for the support of that broadcast media;
(d) except as provided in Subsection 13-22-21(1), a solicitation for the relief of any person sustaining a life-threatening
illness or injury specified by name at the time of solicitation if the entire amount collected without any deduction is
turned over to the named person;
(e) a political party authorized to transact its affairs within this state and any candidate and campaign worker of the
party if the content and manner of any solicitation make clear that the solicitation is for the benefit of the political
party or candidate;
(f) a political action committee or group soliciting funds relating to issues or candidates on the ballot if the committee
or group is required to file financial information with a federal or state election commission;
(g) any school accredited by the state, any accredited institution of higher learning, or club or parent, teacher, or
student organization within and authorized by the school in support of the operations or extracurricular activities of
the school;
(h) a public or higher education foundation established under Title 53A or 53B;
(i) a television station, radio station, or newspaper of general circulation that donates air time or print space for no
consideration as part of a cooperative solicitation effort on behalf of a charitable organization, whether or not that
PAGE 92 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
organization is required to register under this chapter;
(j) a volunteer fire department, rescue squad, or local civil defense organization whose financial oversight is under the
control of a local governmental entity;
(k) any governmental unit of any state or the United States; and
(l) any corporation:
(i) established by an act of the United States Congress; and
(ii) that is required by federal law to submit an annual report:
(A) on the activities of the corporation, including an itemized report of all receipts and expenditures
of the corporation; and
(B) to the United States Secretary of Defense to be:
(I) audited; and (II) submitted to the United States Congress.
Must apply for exempt status by submitting Request for Exemption [last updated Jan. 2012] [no fee] [must file
additional documentation specific to type of exemption requested – organization has burden of deciding which
documents establish exemption under statute]
Not required to Renew exemption
Yes—in lieu of Charitable Organization Permit Application Form [last updated March 2010]
YES – must be accompanied by Supplement to URS [last updated April 2010] AND Statement of Functional Expenses
[only if organization files 990-EZ, 990-PF, 990-N, or financial information other than 990]
Must be signed by ONE authorized officer [need not be notarized]
(1) Copy of Application for Tax Exempt Status filed with IRS
(2) Articles of Incorporation
(3) By-laws
(4) IRS Determination Letter
(5) Telephone transcript to be used in solicitation, if applicable
(6) Most recent Form 990 OR annual financial report filed with IRS [with signature]
(7) Statement of Functional Expenses, if filing 990-EZ, 990-PF, 990-N, or financial information other than 990
(8) Fundraiser Contracts
(9) Parent foundation Contract, if applicable
(10)
Any order/judgment resulting from injunction/criminal conviction disclosed in application
One year
$100 check or money order payable to “State of Utah”
Yes
Does NOT currently follow Charleston Principles – must register if info. sent into UT to direct residents to make
donations
Department of Commerce, Division of Consumer Protection, 160 East 300 South, 2nd Floor, Box 146704, Salt Lake
PAGE 93 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Contact Info.
Updates as of July 2010
Miscellaneous
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
City, UT 84114-6704; Phone: 801-530-6601; http://consumerprotection.utah.gov/registrations/charities.html
Request for Exemption form updated
Initial registrants must submit Quarterly Financial Reports if annual financial report/990/990-EZ/990-PF not available
during 1st year of registration [due within 30 days after end of quarter reported]
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
Expires annually on earlier of January 1, April 1, July 1, or October 1 following completion of 12 months after date of
initial issuance
Same form as for Registration or URS + Supplement(s)
(1) Articles of Incorporation, if amended
(2) By-laws, if amended
(3) Determination Letter, if amended
(4) Telephone transcript to be used in solicitation, if applicable
(5) Most recent Form 990 OR annual financial report filed with IRS [with signature]
(6) Statement of Functional Expenses, if filing 990-EZ, 990-PF, 990-N, or financial information other than 990
(7) Fundraiser Contracts
(8) Parent foundation Contracts
(9) Any order/judgment resulting from injunction/criminal conviction disclosed in application
$100
UTAH [continued]
PAGE 94 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
VERMONT
Registration Required?
Governing Law
Online Solicitation
State Charity Office
Contact Info.
**NO** but paid fundraisers for charities must file a Notice of Solicitation with the AG’s office
$500 Registration fee for first Notice of Solicitation, $200 Solicitation fee for first notice AND every subsequent notice
Charitable Solicitations Law, VT. STAT. ANN. tit. 9, §§ 2471-2479;
Consumer Protection Rule, VT. CODE R. § CP 119
http://www.atg.state.vt.us/issues/consumer-protection/charities.php
Email: [email protected]
PAGE 95 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
VIRGINIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Virginia Solicitation of Contributions Law, VA. CODE ANN. §§ 57-48 to 57-69;
Rules Governing the Solicitation of Contributions, 2 VA. ADMIN. CODE §§ 5-610-10 to 610-80
Section 57-60(A.): The following persons shall be exempt from the registration requirements of § 57-49, but shall
otherwise be subject to the provisions of this chapter:
1. Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by
an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale,
the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of
Independent Schools, any foundation having an established identity with any of the aforementioned educational
institutions, and any other educational institution confining its solicitation of contributions to its student body,
alumni, faculty and trustees, and their families.
2. Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation
when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary
for his use.
3. Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually
raised or received, during any of the three next preceding calendar years, contributions from the public in excess of
$5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their
services and if no part of their assets or income inures to the benefit of or is paid to any officer or member.
Nevertheless, if the contributions raised from the public, whether all of such are or are not received by any
charitable organization during any calendar year, shall be in excess of $5,000, it shall, within 30 days after the date
it has received total contributions in excess of $5,000, register with and report to the Commissioner as required by
this chapter.
4. Organizations that solicit only within the membership of the organization by the members thereof.
5. Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from without the
Commonwealth solely by means of telephone or telegraph, direct mail or advertising in national media, and that
have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner.
6. Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that
are organized wholly as Area Health Education Centers in accordance with § 32.1-122.7.
7. Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3)
of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of
Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration
(HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly
organized for the delivery of health care services without charge; and any supporting organization that exists solely
to support any such health care institutions. For the purposes of clause (iv), "delivery of health care services
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
without charge" includes the delivery of dental, medical or other health services where a reasonable minimum fee
is charged to cover administrative costs.
8. Civic organizations as defined herein.
9. Agencies providing or offering to provide debt management plans for consumers that are licensed pursuant to
Chapter 20 (§ 6.2-2000 et seq.) of Title 6.2.
10. Agencies designated by the Virginia Department for Aging and Rehabilitative Services pursuant to subdivision A 6
of § 51.5-135 as area agencies on aging.
11. Labor unions, labor associations and labor organizations that have been granted tax-exempt status under §
501(c)(5) of the Internal Revenue Code.
12. Trade associations that have been granted tax-exempt status under § 501(c)(6) of the Internal Revenue Code.
13. Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that
are organized wholly as regional emergency medical services councils in accordance with § 32.1-111.11.
14. Nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code
and that solicit contributions only through (i) grant proposals submitted to for-profit corporations, (ii) grant
proposals submitted to other nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of
the Internal Revenue Code, or (iii) grant proposals submitted to organizations determined to be private foundations
under § 509(a) of the Internal Revenue Code.
B. A charitable organization shall be subject to the provisions of §§ 57-57 and 57-59, but shall otherwise be exempt
from the provisions of this chapter for any year in which it confines its solicitations in the Commonwealth to five or
fewer contiguous cities and counties, and in which it has registered under the charitable solicitations ordinance, if any,
of each such city and county. No organization shall be exempt under this subsection if, during its next preceding fiscal
year, more than 10 percent of its gross receipts were paid to any person or combination of persons, located outside the
boundaries of such cities and counties, other than for the purchase of real property, or tangible personal property or
personal services to be used within such localities. An org. that is otherwise qualified for exemption under this
subsection that solicits by means of a local publication, or radio or television station, shall not be disqualified solely
because the circulation or range of such medium extends beyond the boundaries of such cities or counties.
C. No charitable or civic organization shall be exempt under this section unless it submits to the Commissioner, who
in his discretion may extend such filing deadline prospectively or retrospectively for good cause shown, on forms to be
prescribed by him, the name, address and purpose of the organization and a statement setting forth the reason for the
claim for exemption. Parent organizations may file consolidated applications for exemptions for any chapters,
branches, or affiliates that they believe to be exempt from the registration provisions of this chapter. If the organization
is exempted, the Commissioner shall issue a letter of exemption, which may be exhibited to the public. A registration
fee of $10 shall be required of every organization requesting an exemption after June 30, 1984. The letter of exemption
shall remain in effect as long as the organization continues to solicit in accordance with its claim for exemption.
D. Nothing in this ch. shall be construed as being applicable to the American Red Cross or any of its local chapters.
Section 57-48: The definition of “charitable organization” shall NOT include “(i) any church or convention or
PAGE 97 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
association of churches, primarily operated for nonsecular purposes and no part of the net income of which
inures to the direct benefit of any individual; (ii) any political party as defined in § 24.2-101 or any political
campaign committee or political action committee or other political committee required by state or federal law to file a
report or statement of contributions and expenditures; or (iii) any authorized individual who solicits, by authority of
such organization, solely on behalf of a registered or exempt charitable organization or on behalf of an organization
excluded from the definition of charitable organization.
**Note: other religious organizations MUST REGISTER
Must file Exemption Application Form 100 [$10 fee] [attach IRS Determination Letter with any amendments,
fundraiser contracts, and specific documentation based on which type of exemption] [this requirement does NOT apply
to churches because under the statute, they do not constitute charitable organizations] [file before soliciting]
Does NOT need to be renewed
Yes—in lieu of Registration Statement for a Charitable Organization Form 102 [last revised 10/12]
No
Must be signed by (1) Chief Fiscal Officer AND (2) President/other authorized official [need not be notarized]
(1) List of this year’s officers, directors, and any principal salaried executive staff
(2) Previous fiscal year’s Form 990, 990-EZ, 990-PF or audited financial statements [signed copy or, if e-filed,
copy of IRS receipt of e-filing]
a. if qualified to file 990-N, may file copy of balance sheet and income and expense statement verified
under oath or affirmation by Treasurer of org in lieu of Form 990, 990-EZ, or 990-PF
b. if newly formed organization, file board-approved budget of anticipated revenues and expenses for
current year
(3) List of any VA affiliates’ names, addresses, and telephone numbers
(4) List of addresses and telephone numbers for any branch offices in VA
(5) Statement of pertinent facts pertaining to any felony conviction
(6) Fundraiser contracts
(7) Copies of any applicable Court Orders
(8) Articles of Incorporation, any amendments
(9) Bylaws, any amendments
(10)
IRS Determination Letter, any subsequent modifications [or copy of application if still pending]
One year
$100 initial registration fee PLUS Annual Registration fee based on gross contributions:
(1) $30 if $25,000 or less
(2) $50 if $25,001 - $50,000
(3) $100 if $50,001 - $100,000
(4) $200 if $100,001 - $500,000
(5) $250 if $500,001 - $1 million
PAGE 98 OF 109
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Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
Miscellaneous
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
(6) $325 if over $1 million
*if no prior financial history, only pay initial $100 fee
Check payable to “Treasurer of Virginia,” include Remittance Form
Yes – also Registration requirements for Professional Fundraising Counsel
Follows the Charleston Principles [though hasn’t explicitly adopted]
Virginia Department of Agriculture & Consumer Services, Office of Charitable and Regulatory Programs, PO Box
526, Richmond, VA 23218-0526; Phone: 804-786-1343; http://www.vdacs.virginia.gov/allforms.shtml#charitable
Registration Statement updated
Any change in information filed must be submitted within 7 days of the change
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
The following is due within 4 ½ months of fiscal year end:
Same form as for Registration or URS
(1) List of this year’s officers, directors, and any principal salaried executive staff
(2) Previous fiscal year’s Form 990, 990-EZ, 990-PF or audited financial statements [signed copy or, if e-filed, copy of
IRS receipt of e-filing]
a. if qualified to file 990-N, may file copy of balance sheet and income and expense statement verified under
oath or affirmation by Treasurer of org in lieu of Form 990, 990-EZ, or 990-PF
b. if newly formed org., file board-approved budget of anticipated revenues and expenses for current year
(3) List of any VA affiliates’ names, addresses, and telephone numbers
(4) List of addresses and telephone numbers for any branch offices in VA
(5) Statement of pertinent facts pertaining to any felony conviction
(6) Fundraiser contracts
(7) Copies of any applicable Court Orders
(8) Amendments to Articles of Incorporation not previously filed
(9) Amendments to Bylaws not previously filed
Annual Registration Fee Schedule:
(1) $30 if $25,000 or less
(2) $50 if $25,001 - $50,000
(3) $100 if $50,001 - $100,000
(4) $200 if $100,001 - $500,000
(5) $250 if $500,001 - $1 million
(6) $325 if over $1 million
*$100 late fee
VIRGINIA [continued]
PAGE 99 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
WASHINGTON
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Commercial Fundraiser
Registration?
Yes
Charitable Solicitations Act, WASH REV. CODE §§ 19.09.010-09.916
Section 19.09.081: The application requirements of RCW 19.09.075 do not apply to:
(1) Any charitable organization raising less than $50,000 in any accounting year when all the activities of the
organization, including all fund-raising activities, are carried on by persons who are unpaid for their services and
no part of the charitable organization's assets or income inures to the benefit of or is paid to any officer, director,
member, or trustee of the organization, other than as part of a charitable class benefited by the charitable
organization.
(2) Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the
solicitation are given to or expended for the direct benefit of that individual.
Section 19.09.020(2): ‘Charitable organization’ means any entity that solicits or collects contributions from the
general public where the contribution is or is purported to be used to support a charitable purpose, but does not include
any commercial fund-raiser, commercial fund-raising entity, commercial coventurer, or any fund-raising counsel, as
defined in this section. Churches and their integrated auxiliaries, and political organizations are not charitable
organizations, but all are subject to RCW. [this is poor drafting but documents provided by the Secretary of State
make clear that churches and integrated auxiliaries do not have to comply with registration application requirements]
Organizations that are exempt, including churches and integrated auxiliaries, are encouraged to file Optional
Registration [no fee] [attach IRS Determination Letter] [signed by President/Treasurer/comparable officer]
*Religious organizations other than churches and their integrated auxiliaries are NOT exempt from Registration
Not required to be renewed
Yes—in lieu of Charitable Organization Registration/Renewal Form [last revised 08/2012]
YES – must also submit WA State URS Addendum [last revised 10/2012]
Must be signed by President/Treasurer/comparable officer
(1) IRS Determination Letter [+ letter from central/superior org. confirming relationship if Group Determination]
*do NOT attach a copy of 990, 990PF, 990EZ, or audited financial statements
*do NOT attach a copy of governing documents or by-laws
One year
$60 initial registration fee – check or money order payable to “Secretary of State”
[may request Expedited Service for additional $50 – write “EXPEDITE” in large, bold letters on outside of envelope]
Yes – also Registration forms specific to Charitable Trusts
PAGE 100 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
Miscellaneous
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
Follows the Charleston Principles
Secretary of State, Charities Program P.O. Box 40234, 801 Capitol Way South, Olympia, WA 98504-0234
Phone: 800-332-4483 [toll-free in WA] or 360-725-0378; Email: [email protected]
http://www.sos.wa.gov/charities/Charitable-Organizations.aspx
All relevant forms updated – different information and attachments required
*Charities Program offers expedited service for in-person and mail transactions [$50 fee per entity]
**registered organizations must provide certain disclosures with each request for a contribution
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
SOS will mail renewal reminder notice via post cards approximately 60 days before expiration date
To determine renewal date, review information provided at www.sos.wa.gov/charities/search.aspx
**SOS suggests mailing Renewals 7 business days prior to due date – must be received [rather than postmarked] by
due date [if received after due date, will be subject to additional $50 late fee]
Same form as for Registration or URS + Supplement [as above]
No required attachments unless IRS Determination Letter updated
$40 [may request Expedited Service for additional $50 – write “EXPEDITE” in large, bold letters on outside of
envelope – will be processed within 2-3 business days of receipt]
PAGE 101 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
WEST VIRGINIA
REGISTRATION
Registration Required?
Governing Law
Exemptions
Yes
Solicitation of Charitable Funds Act, W.VA. CODE §§ 29-19-1 to 19-16
Section 29-19-6: The following charitable organizations are not required to file an annual registration statement with
the Secretary of State:
(1) Educational institutions, the curriculums of which, in whole or in part, are registered or approved by the State
Board of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the
State Board of Education; and any auxiliary associations, foundations and support groups which are directly
responsible to the educational institutions;
(2) Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation
when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary
for his or her use;
(3) Hospitals and licensed nursing homes which are nonprofit and charitable;
(4) Organizations which solicit only within the membership of the organization by the members thereof: Provided,
That the term "membership" does not include those persons who are granted a membership upon making a
contribution as the result of solicitation. For the purpose of this section, "member" means a person having
membership in a nonprofit corporation, or other organization, in accordance with the provisions of its articles of
incorporation, bylaws or other instruments creating its form and organization; and having bona fide rights and
privileges in the organization, including the right to vote, to elect officers, directors and issues, to hold office or
otherwise as ordinarily conferred on members of the organizations;
(5) Churches, synagogues, associations or conventions of churches, religious orders or religious organizations
that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and
which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033;
(6) Any person, firm, corporation or organization that sponsors a single fund-raising event for the benefit of a named
charitable organization where all or part of the funds collected are donated to the named charitable organization:
Provided, That the named charitable organization receiving the funds is registered pursuant to this article, reports
each of these donations individually and certifies that no funds were withheld by the organization that solicited the
funds;
(7) Any charitable organization that does not employ a professional solicitor or fundraiser and does not intend to solicit
and receive and does not actually raise or receive contributions, donations or grants from the public in excess of
$25,000 during a calendar year.
Charitable organizations which do not intend to solicit and receive contributions, donations or grants in excess of
$25,000, but do receive in excess of that amount from the public, shall file the annual registration statement within
thirty days after contributions are in excess of $25,000.
PAGE 102 OF 109
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Exemption Requirements
Exemption Renewal
URS Form Accepted?
URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Solicitor
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
May submit letter requesting exemption including documentation to support specific exemption requested, will receive
letter from SOS granting or denying exemption [no fee]
Not required to renew
Yes—in lieu of the West Virginia Registration Statement of Charitable Organization [last updated 12/10]
YES – must also file State of West Virginia Unified Registration Statement Supplement
Must be signed by (1) Chief Fiscal Officer AND (2) one other authorized officer [must be notarized]
(1) IRS Determination Letter
(2) IRS Form 990, 990-EZ, or [990-N + Computation of Fundraising Percentage Form]
(3) Audit, if contributions are more than $200,000 [excluding grants from government, private foundations]
(4) Financial Review, if > $100,000 but < $200,000
(5) Fundraiser contracts
One year
(1) $15 if gross contributions received < $1 million
(2) $50 if gross contributions > $1 million
(3) $50 if parent organization with affiliates under same registration
(4) $25/month late fee for Registrations and Renewals not filed on time
Check payable to “West Virginia Secretary of State”
Yes – also Registration requirements for Fund-Raising Counsel
Follows the Charleston Principles
Charities Division, Secretary of State, 1900 Kanawha Blvd East, Bldg. 1, Suite 157-K, Charleston, WV 25305-0770
Phone: 304-558-6000; http://www.sos.wv.gov/business-licensing/charities/Pages/default.aspx
Registration and Renewal form updated
RENEWAL
Due Date
Form
Required
Information/Attachments
Fees
One-year anniversary of Registration
URS or same form as for Registration
Same as for Registration
Same as for Registration
PAGE 103 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
WISCONSIN
REGISTRATION
Registration Required?
Governing Law
Exemptions
Exemption Requirements
Exemption Renewal
URS Form Accepted?
Yes – need to register to obtain license
Solicitation of Funds for Charitable Purposes, WIS. STAT. §§ 440.41-440.48;
Administrative Code Requirements for Charitable Solicitations, WIS. ADMIN. CODE Chapter SPS § 5
Section 440.42(5):
(a) The following are not required to register under sub. (1):
1. A person that is exempt from filing a federal annual information return under section 6033(a)(2)(A)(i) and
(iii) and (C)(i) of the internal revenue code [section 6033(a)(3)(A)(i) and (iii) and (C)(i) of the internal revenue
code].
NOTE: The correct cross-reference is shown in brackets. Corrective legislation is pending.
2. A candidate for national, state or local office or a political party or other committee or group required to file
financial information with the federal elections commission or a filing officer under s. 11.02.
3. Except as provided in par. (b) and in rules promulgated under sub. (8), a charitable organization which does not
intend to raise or receive contributions in excess of $5,000 during a fiscal year, if all of its functions, including
solicitation, are performed by persons who are unpaid for their services and if no part of its assets or income inures to
the benefit of, or is paid to, any officer or member of the charitable organization.
3m. A fraternal, civic, benevolent, patriotic or social organization that solicits contributions solely from its
membership.
4. A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of
such an organization recognized in the bylaws of the organization.
5. A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association
approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations which solicit
contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations and patients.
6. A person soliciting contributions for the relief of a named individual if all contributions, without any
deductions, are given to the named individual.
7. A state agency, as defined in s. 20.001 (1), or a local governmental unit, as defined in s. 605.01(1).
8. A private school, as defined in s. 118.165.
(b) Except as provided in rules promulgated under sub. (8), if a charitable organization would otherwise be exempt
under par. (a) 3., but it raises or receives more than $5,000 in contributions, it shall, within 30 days after the date on
which its contributions exceed $5,000, register as required under sub. (1).
No requirements BUT see Checklist to Determine Exemption from Registration as a Charitable Organization for more
guidance on whether or not an organization is exempt
N/A
Yes—in lieu of Charitable Organization Registration Statement (Form # 296) [last revised 07/11]
PAGE 104 OF 109
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URS Supplement?
Signatures
Additional
Information/Attachments
Required
Period of Registration
Fees
Professional Fundraiser
Registration?
Online Solicitation
State Charity Office
Contact Info.
Updates as of July 2010
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
YES – must also submit Wisconsin Supplement to Financial Report Form other than Form #308 [with Form 990]
Must be signed by (1) President/authorized officer AND (2) Chief Fiscal Officer [need not be notarized]
(1) Charter/other organization instrument
(2) Certificate/Articles of Incorporation
(3) Bylaws
(4) Statement explaining how organization will use contributions received
(5) IRS Determination Letter or copy of IRS Form 1023 filed with IRS if still pending
(6) *If contributions received > $5,000, Charitable Organization Annual Financial Report (Form #308) OR [IRS
Form 990 + Wisconsin Supplement to Financial Report on Form Other than Form #308 (Form #1952)]
(7) *If received $5,000 or less, Affidavit in Lieu of Annual Financial Report (Form #1943)
(8) *If received > $50,000 AND only solicited in one community [organization’s county of residence], may submit
Form #1943 [link directly above]
(9) Fundraiser contracts
(10)
If registered/have permit/license/other formal authorization from other states for soliciting, list all such
agencies
(11)
Detailed statement of explanation, if license/permit/registration ever denied/revoked by other gov.
agency or if any such proceedings pending
(12)
Detailed statement of information, if organization ever enjoined from soliciting or if any such
proceedings pending
(13)
Convictions and Pending Charges (Form #2252) if any organization officers/directors/trustees/executive
personnel ever convicted of felony/misdemeanor or if any such proceedings may be pending
*See Guidelines for Charitable Organizations Relating to Filing Annual Financial Reports or Affidavits in Lieu of
Reports AND Selecting an Annual Financial Reporting Form for detailed info. on which report/affidavit to file and
instructions on how to do so
**See Renewal/Annual Reporting Required Info./Attachments below for what must be attached to Financial Reports
Regardless of date of initial license, all licenses expire ANNUALLY on July 31
$15 check payable to “Department of Safety and Professional Services” [attach check to application]
Yes
Follows the Charleston Principles
Department of Regulation & Licensing, Charitable Organizations, P.O. Box 8935, Madison, WI 53708-8935
Street Address: 1400 East Washington Avenue, Room 173, Madison, WI 53703
Phone: 608-266-5511; Email: [email protected]; Website
Forms and instructions updated
PAGE 105 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
WISCONSIN [continued]
RENEWAL/ANNUAL REPORTING
Due Date
Form
Required
Information/Attachments
Fees
Miscellaneous
Renewal Registration due by July 31 each year [notice mailed 6 weeks before renewal date] [this is just a fee]
Annual Financial Report due within 6 months of fiscal year end [URS not accepted]
Log in online or call to request paper form [888-506-4239 or 608-261-4460 for the Madison area]
(1) ONE of the following reporting forms [links above under “Registration Information/Attachments”]:
a. Affidavit in Lieu of Annual Financial Report (Form #1943);
b. Charitable Organization Annual Report (Form #308); OR
c. Wisconsin Supplement to Financial Report on Form other than Form # 308 (Form # 1952) + Form 990
(2) CPA Audit, if organization received $400,000 or more
(3) CPA Review, if received $200,000 to $399,999
(4) List of officers/directors with titles, addresses, term dates and compensation
$54 [if renewal filed late, TOTAL fee will be $79]
WI does NOT have mechanism for extensions and does NOT honor extensions granted by IRS
PAGE 106 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
WYOMING
Registration Required?
Updates as of July 2010
**NO**
None
PAGE 107 OF 109
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CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
UNIFIED REGISTRATION STATEMENT
[URS]
REGISTRATION & RENEWAL
General Information
Additional
Information/Attachments
Required
For complete information and up-to-date forms, see http://www.multistatefiling.org/
PDF of complete registration packet, including form, instructions, and state-specific supplements
(1) List of names, addresses, telephone numbers of other offices/chapters/branches/affiliates
(2) Explanation if organization/officers/directors/employees/fundraisers have:
a. been enjoined/otherwise prohibited by government agency/court from soliciting
b. had its registration denied or revoked
c. been the subject of a proceeding regarding any solicitation or registration
d. entered into voluntary agreement of compliance with any gov. agency or in a case before a court or
administrative agency
e. applied for registration or exemption from registration [but not yet completed or obtained]
(3) List of states where registered or exempted, where solicited, including registering agency, dates of registration,
registration numbers, other names used in registration, dates and type of solicitation conducted
(4) List of names, titles, addresses, and telephone numbers of officers, directors, trustees, and principal salaried
executives of organization
(5) Explanation if officers/directors/trustees/employees related by blood/marriage to other
officers/directors/trustees/employees of organization/contracted professional fundraisers/supplier or vendor
(6) Explanation if organization/officers/directors/employees/anyone with financial interest have financial interest in
business of contracted professional fundraiser/supplier/vendor
(7) Explanation if officers/directors/principal executives ever convicted of misdemeanor/felony
(8) List of names, addresses of:
a. Individual(s) responsible for custody of funds
b. Individual(s) responsible for distribution of funds
c. Individual(s) responsible for fund raising
d. Individual(s) responsible for custody of financial records
e. Individual(s) authorized to sign checks
f. Bank(s) in which registrant’s funds are deposited [include account number and bank phone number]
(9) Name, address, and telephone number of person authorized to receive service of process [state-specific]
(10)
Explanation of support from other nonprofit organizations [if applicable]
(11)
Fundraiser contracts [names, addresses, phone numbers, location of offices used to perform work,
simple statement of services provided, description of compensation arrangement, dates of contract, date of
campaign/event, whether professional solicits on organization’s behalf, whether professional at any time has
PAGE 108 OF 109
© 2013 Asiatico & Associates, PLLC. All Rights Reserved.
Supplements
Signatures
Fees
Miscellaneous
CHARITABLE SOLICITATION REQUIREMENTS – 2013 UPDATE
custody/control of donations
Consult each state’s page [above] and website for most current supplement forms
Signature block for TWO signatories – consult state information to determine whether specific officers/directors need
to sign AND whether signature(s) should be notarized
State-specific
*In ADDITION to the attachments listed above, consult each state’s page [above] and website to see which other
attachments [if any] must also be included
**URS cannot be used to fulfill annual financial reporting requirements – ONLY to Register and Renew registration
State-by-State URS Use [* denotes supplement required in addition to URS]
Alabama – Registration AND Renewal [but state Renewal form
considerably shorter]
Alaska – Registration AND Renewal
Arizona – NOT accepted for EITHER Registration OR Renewal
Arkansas* – Registration AND Renewal
California – Registration, NOT Renewal
Colorado – NOT accepted for EITHER Registration OR Renewal
Connecticut – Registration, NOT Renewal
District of Columbia – NOT accepted for EITHER Registration OR
Renewal
Florida – NOT accepted for EITHER Registration OR Renewal
Georgia* – Registration AND Renewal [but state Renewal form
considerably shorter]
Hawaii – Registration only [Renewal not required]
Illinois – Registration only [Renewal not required]
Kansas – Registration AND Renewal
Kentucky – Registration ONLY IF org. has not yet filed 990, NOT
accepted for Renewal
Louisiana – REQUIRED for Registration AND Renewal
Maine – NOT accepted for EITHER Registration OR Renewal
Maryland – Registration, NOT Renewal
Massachusetts – Registration, NOT Renewal
Michigan* – Registration AND Renewal
Minnesota* – Registration AND Renewal
Mississippi* – REQUIRED for Registration AND Renewal [plus state
supplement]
Missouri – Registration AND Renewal [but state Renewal form
considerably shorter]
New Hampshire* – Registration, NOT Renewal
New Jersey – Registration AND Renewal
New Mexico – Registration only in very rare circumstances, NOT
Renewal
New York – Registration, NOT Renewal
North Carolina* – Registration AND Renewal
North Dakota* – Registration, NOT Renewal
Ohio – NOT accepted for EITHER Registration OR Renewal
Oklahoma – NOT accepted for EITHER Registration OR Renewal
Oregon – Registration only [Renewal not required]
Pennsylvania – Registration AND Renewal
Rhode Island – Registration AND Renewal
South Carolina – NOT accepted for EITHER Registration OR
Renewal
Tennessee* – Registration AND Renewal
Utah* – Registration AND Renewal
Virginia – Registration AND Renewal
Washington* – Registration AND Renewal
West Virginia* – Registration AND Renewal
Wisconsin* – Registration, NOT Renewal
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