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Exemptions to State Charitable Solicitation

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Exemptions to State Charitable Solicitation Page 1 of 11 EXEMPTIONS TO STATE CHARITABLE SOLICITATION REGISTRATION REQUIREMENTS FOR RELIGIOUSExemptions to ORGANZIATIONS State Charitable Solicitation Registration Requirements for Religious Organizations Please note that this chart is provided for informational purposes only and should not be relied upon as legal or tax advice. For legal or tax advice, competent legal counsel or a tax professional should be consulted. State Religious Organization - Definition and Exemption Definition: Ala. Code §13A-9-70 (11) RELIGIOUS ORGANIZATION. 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 an organization and that otherwise qualifies as an Alabama exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended. Exemption: Ala. Code §13A-9-71 (8)(f) The following persons shall not be required, pursuant to this article, to register with the Attorney General: (2) Religious organizations. Definition: No definition is provided in the statute. 1 Alaska Exemption: Alaska Stat. §45.68.120.a.Registration is not required under AS 45.68.010 for 1.a church or religious organization that is exempt from filing a federal annual information return [Form 990] under 26 U.S.C. 6033(a)(3)(A) Arizona Arizona has limited registration requirements that are not applicable to religious organizations. Definition: No definition is provided in the statute. Exemption: Ark. Code §4-28-404. The following charitable organizations shall not be subject to the filing or reporting requirement provisions of 4-28-402, Arkansas 4-28-403, and 4-28-405, provided each such organization shall submit any information as the Attorney General may require to substantiate an exemption under this section: (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 Definition: No definition is provided in the statute. California Exemption: Cal. Gov. Code §12583. The filing, registration, and reporting provisions of this article do not apply…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...or to a charitable corporation or unincorporated association organized and operated primarily as a religious organization... Definition: No definition is provided in the statute. Colorado1 Exemption: Colo. Rev. Stat. §6-16-104 (6) The following are not required to file a registration statement: (a) Persons that are exempt from filing a federal annual information return pursuant to 26 U.S.C. sec. 6033 (a)(3)(A)(i), (a)(3)(A)(iii), or (a)(3)(C)(i) or pursuant to 26 CFR 1.6033-2(g)(1)(i) to (g)(1)(iv) or (g)(1)(vii). HTTPS://WWW.COGENCYGLOBAL.COM ® https://www.cogencyglobal.com https://www.cogencyglobal.comHTTPS://WWW.COGENCYGLOBAL.COMCOGENCYGLOBAL.COM [email protected] Page 2 of 11 EXEMPTIONS TO STATE CHARITABLE SOLICITATION REGISTRATION REQUIREMENTS FOR RELIGIOUSExemptions ORGANZIATIONSto State Charitable Solicitation Registration Requirements for Religious Organizations Please note that this chart is provided for informational purposes only and should not be relied upon as legal or tax advice. For legal or tax advice, competent legal counsel or a tax professional should be consulted. State Religious Organization - Definition and Exemption Definition: No definition is provided in the statute. Connecticut Exemption: Conn. Gen. Stat. §21a-190d. The following charitable organizations shall not be subject to the provisions of sections 21a-190b and 21a-190c, provided each such organization shall submit such information as the department may require to substantiate an exemption under this section in a form prescribed by the commissioner: (1) Any duly organized religious corporation, institution or society Delaware No state registration requirements for charities/nonprofits. Definition: No definition is provided in the statute. Exemption: D.C. Code §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 DC 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. Definition: Fla. Stat. §496.404(23) “Religious institution” means a church, ecclesiastical or denominational organization, or established physical place for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on and includes those bona fide religious groups that do not maintain specific places of worship. The term also includes a separate group or corporation that forms an integral part of a religious institution that Florida is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code and that is not primarily supported by funds solicited outside its own membership or congregation. Exemption: Fla. Stat. §496.403 Application.—Sections 496.401-496.424 do not apply to bona fide religious institutions... Definition: GA. Code §43-17-2. (2) "Charitable organization" means any benevolent, philanthropic, patriotic, or eleemosynary (of, relating to, or supported by charity or alms) person, as that term is defined in this Code section, who solicits or obtains contributions solicited from the general public, any part of which contributions is used for charitable purposes; and any person who or which falsely represents himself, herself, or itself to be a charitable organization as defined by this paragraph. The term charitable organization shall not include a religious organization as defined in paragraph (12) of this Code section. 1 (14) "Religious organization" means an entity which: (A) Conducts regular worship services; or (B) Is qualified as a religious organization under Section Georgia 501(c)(3) of the Internal Revenue Code of 1986, as now or hereafter amended, that is not required to file IRS Form 990, Return of Organization Exempt From Income Tax, under any circumstances. Exemption: GA. Code §43-17-9. Exemptions (a) The following persons are exempt from the provisions of Code Sections 43-17-5, 43-17-6, and 43-17-8: (8) Religious organizations HTTPS://WWW.COGENCYGLOBAL.COM ® https://www.cogencyglobal.com https://www.cogencyglobal.comHTTPS://WWW.COGENCYGLOBAL.COMCOGENCYGLOBAL.COM [email protected] Page 3 of 11 EXEMPTIONS TO STATE CHARITABLE SOLICITATION REGISTRATION REQUIREMENTS FOR RELIGIOUS ORGANZIATIONS Exemptions to State Charitable Solicitation Registration Requirements for Religious Organizations Please note that this chart is provided for informational purposes only and should not be relied upon as legal or tax advice. For legal or tax advice, competent legal counsel or a tax professional should be consulted. State Religious Organization - Definition and Exemption Definition: No definition is provided in the statute. 1 Exemption: Haw. Rev. Stat. §467B-11.5 The following charitable organizations shall not be subject to sections 467B-2.1 and 467B-6.5, if the organization Hawaii submits an application for an exemption to the department and the department approves the organization's application: (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. Idaho No state registration requirements for charities/nonprofits. Definition: No definition is provided in the statute. Exemption: 225 ILCS 460 §3 (a) 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 [225 ILCS 460/2]: 1. A corporation sole Illinois 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
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