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Summary Survey of State Charity Registration Requirements in All 50 States and the District of Columbia Prepared by Lowenstein Sandler LLP, February 2018

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Summary Survey of State Charity Registration Requirements in All 50 States and the District of Columbia Prepared by Lowenstein Sandler LLP, February 2018 Summary Survey of State Charity Registration Requirements in All 50 States and the District of Columbia prepared by Lowenstein Sandler LLP, February 2018 *Disclaimer: The information below is not guaranteed to be accurate. The Summary Survey is for informational purposes only and should not be construed as either legal or tax advice. Please consult with your attorney or state regulators for up-to-date information. Comments and updates to this Summary Survey may be emailed to [email protected] WHAT CONSTITUTES REGISTRATION REGISTRATION RENEWAL RENEWAL COVENTURER/PROFESSIONAL STATE EXEMPTIONS CONTACT INFORMATION SOLICITATION? FORM FEE FORM FEE FUNDRAISER REGISTRATION NOTE: Exempt charitable organizations must complete Alabama Registration Exemption Form. The following organizations are exempt from registration: Professional Fundraisers, Commercial (1) Any charitable organization if solicitations are not Coventurers and Professional Solicitors intended to and do not exceed $25,000 and fundraisers are Solicitation: unpaid; Professional Fundraisers, Commercial No definition provided. (2) Educational institutions and their authorized and related Coventurers and Professional Solicitors must foundations; register. (Ala. Code §§ 13A-9-71(h), (j)). In Office of the Alabama DONATE NOW (3) Religious, political, fraternal, patriotic, benevolent, addition, Commercial Coventurers and Attorney General Button/Website: social, educational, alumni, health care foundation, Professional Fundraisers must file a surety bond Consumer Protection Organization will likely historical, and civil rights organizations; of $10,000 and are subject to final account Attn: Charitable Organization have to register in (4) Civil leagues and organizations soliciting solely from obligations, and all contracts between such Registration Alabama if it has a members; parties and a charitable organization must be State Form or Online State Form or PO Box 300152, ALABAMA website. No organization (5) Solicitations for relief of named individual if all $25 $25 filed by the Professional Fund Raiser or or URS URS Montgomery, AL 36130 has successfully argued contributions are turned over to beneficiary and do not Commercial Coventurer with the AG. (Ala. Code that there are insufficient exceed $10,000; §§ 13A-9-71(h)(1), (i)). (334) 242-7335 (AG) contacts if it has a (6) Receipt from allocation of community chest or united (800) 392-5658 or website (20 fund if chest or fund in compliance with AG, organization Relevant forms include: (334) 353-1765 (Charitable organizations have does not receive more than $25,000 total during year from (1) Professional Fundraiser or Commercial Organizations) registered in Alabama contributions and chest or fund, and fundraisers not paid; Coventurer Registration Statement with their only contact (7) Local post, camp, chapter, similarly designated element, (2) Fundraiser or Commercial Coventurer Surety being a website). or county unit of such elements of veterans organization, or Bond volunteer firefighter organization, ambulance company, (3) Professional Solicitor Registration Statement rescue squads, or auxiliary or affiliate of such organization if (4) Professional Fundraiser or Commercial fundraisers not compensated and all fundraising done by Coventurer Closing Statement members, family, volunteers, or affiliate. For a complete list and description of exempt organizations, please see Ala. Code § 13A-9-71 WHAT CONSTITUTES REGISTRATION REGISTRATION RENEWAL RENEWAL COVENTURER/PROFESSIONAL STATE EXEMPTIONS CONTACT INFORMATION SOLICITATION? FORM FEE FORM FEE FUNDRAISER REGISTRATION NOTE: Exempt charitable organizations can complete a Notice of Exemption. The following organizations are exempt from registration: Paid Solicitors (1) Any charitable organization that does not intend to or Paid Solicitors must register. (Alaska Stat. actually receive contributions (excluding government grants) § 45.68.010.b). In addition, Paid Solicitors must State of Alaska Solicitation: in excess of $5,000 or from more than 10 persons during file a surety bond of $10,000, provide a copy of Department of Law A direct or indirect fiscal year, if all of its functions (including solicitation) are all scripts used for fundraising in Alaska, file all Attorney General's Office written or oral request. performed by persons not being paid and officers or contracts between themselves and a charitable 1031 W. 4th Ave., (Alaska Stat. members of the organization are not paid and do not organization with the AG, and submit financial Suite 200, § 45.68.900(5)). otherwise receive assets or income of the organization; State Form or ALASKA State Form or Online $40 $40 reports on solicitation campaigns. (Alaska Stat. Anchorage, AK 99501-1994 (2) Churches or religious organizations exempt from filing a Online §§ 45.68.010.c, 020, 055). DONATE NOW federal annual information return under I.R.C. (907) 269-5200 or Button/Website: §6033(a)(3)(A); Relevant forms include: (888) 576-2529 Charleston Principles (3) Candidates for national, state, or local office or political appear to apply. parties, committees, or groups required to file certain (1) Paid Solicitor Annual Registration Form [email protected] financial information with Alaska or the Federal Elections (2) Paid Solicitor Surety Bond Commission; (3) Paid Solicitor Solicitation Campaign Financial (4) Persons or municipalities who have a permit under Report Alaska Stat. §05.15.100. For a complete list and description of exempt organizations, please see Alaska Stat. § 45.68.120 Secretary of State Only charitable organizations that solicit funds in the name Attn: Veterans Charities Dept. of American veterans are required to register. 400 W. Congress, Ste. 141, ARIZONA N/A State Form None N/A N/A N/A For a complete list and description of exempt Tucson, AZ 85701 organizations, please see Ariz. Rev. Stat. § 13- 3722(A) (602) 542-6187 or (800) 458-5842 WHAT CONSTITUTES REGISTRATION REGISTRATION RENEWAL RENEWAL COVENTURER/PROFESSIONAL STATE EXEMPTIONS CONTACT INFORMATION SOLICITATION? FORM FEE FORM FEE FUNDRAISER REGISTRATION Commercial Coventurers Organization must obtain a written agreement from the Commercial Coventurer and file a copy of the agreement with the AG before the Commercial Coventurer conducts a charitable NOTE: Exempt charitable organizations must complete sales promotion on its behalf. (Ark. Code § 4-28- Arkansas Exempt Organization Form Ex-01 (CR-01). 408). The following organizations are exempt from registration: Relevant documents outlined in the Instructions must be submitted to (1) Organizations that do not intend to or actually receive [email protected]. contributions in excess of $25,000 in calendar year if all functions (including fundraising) are carried on by persons Paid Solicitors unpaid for their services and no part of assets or income Solicitation: inures to benefit of or is paid to any officer or member; Paid Solicitors must register. Paid Solicitors must A direct or indirect (2) Religious organizations if exempt from federal taxation also provide a copy of the contract between it and written or oral request Arkansas Secretary of and no part of income inures to direct benefit of any each charitable organization and file annual for a contribution on the State, Charities Bureau individual; financial reports. (Ark. Code § 4-28-407). plea or representation State Form + ATTN: Charities Registration (3) Educational institutions (i.e., any parent-teacher that the contribution will new 1401 W. Capitol, association or educational institution, the curricula of which Relevant documents outlined in the Instructions be used for a charitable Registration Suite 250, ARKANSAS in whole or in part are registered or approved by any state State Form None None must be submitted to purpose. (Ark. Code § 4- Form for any Little Rock, AR 72201 or the United States either directly or by acceptance of [email protected]. 28-401(13)). changes to accreditation by an accrediting body); initial form (501) 683-0094 (4) Political candidates and organizations required to file Professional Telemarketers Employed by DONATE NOW information with Federal Election Commission or state Paid Solicitors Button/Website: [email protected] election commission or its equivalent agency; Charleston Principles (5) Governmental organizations (i.e., any department Any person employed or retained by a Paid appear to apply. branch or other instrumentality of the federal, state, or local Solicitor to solicit charitable contributions in governments); Arkansas must register. (Ark. Code § 4-28-411). (6) Nonprofit hospitals (i.e., any nonprofit hospital licensed by this state or in any other state); Relevant documents outlined in the Instructions (7) Persons who solicit solely for the benefit of the above must be submitted to listed organizations. [email protected]. For a complete list and description of exempt Fund-Raising Counsel organizations, please see Ark. Code § 4-28-404 Fund-Raising Counsel must register. (Ark. Code § 4-28-406). Relevant documents outlined in the Instructions must be submitted to [email protected]. WHAT CONSTITUTES REGISTRATION REGISTRATION RENEWAL RENEWAL COVENTURER/PROFESSIONAL STATE EXEMPTIONS CONTACT INFORMATION SOLICITATION? FORM FEE FORM FEE FUNDRAISER REGISTRATION Commercial Coventurers Commercial Coventurers must register unless they have a written contract with a charitable organization, transfer all funds, assets or property received within 90 days after representation,
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