NPO Regulations: [STATE NAME]



CRITICAL NOTE: This page is for educational purposes only, and may not be construed as legal or financial advice. Although this material can serve as an introduction to the state regulations for nonprofit organizations, not all the information may be current. It is your responsibility alone to contact appropriate state representatives and obtain professional assistance as needed to verify the timeliness and accuracy of any material before use. However, if you find any errors or omissions on this page, or would like to suggest other improvements, please contact the page's maintainer so that this resource can be kept as useful and current as possible.

What's New

New on This Page

This page is still under initial construction and must be considered an early draft.

A description of the most recent changes to this page. Until the page is relatively complete and has been carefully reviewed, the line given above in red must be included.

New in Regulations

A description of the most recent changes in this state's law and regulations that apply to operating a nonprofit corporation in this jurisdication, including conducting charitable solicitation campaigns.

This section is not yet written.

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State Legal Code

This section provides links to the state legal code parts that primarily address nonprofit organizations and charitable solicitation.

Notes

  1. If the above listing of state code sections includes links to the actual code, a description of the organization providing the online code should be given here (e.g. is the state itself involved in putting the code online?). Also, any other information useful for those seeking to find and use the state code itself should be here.

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Tax-Exempt Status

Forming an Domestic Corporation

A description of the requirements for establishing a domestic nonprofit corporation in this state.

This section is not yet written.

Certificate of Authority for Foreign Corporations

A description of the registration requirements and procedures for foreign NPOs whose operations in this state are such that a license to operate a business must be obtained (commonly called a "Certificate of Authority").

This section is not yet written.

Obtaining Tax-Exempt Status

A description of any additional requirements for a foreign or domestic nonprofit corporation to gain exemption from state corporate income tax.

This section is not yet written.

Maintaining Registration Status

A description of the ongoing requirements for maintaining full registration as a foreign or domestic nonprofit, tax-exempt corporation. Ongoing requirements specifically with regard to registration as a charitable solicitor should instead be presented in the section on charitable solicitator regulations below.Ongoing requirements specifically with regard to charitable solicitation campaigns should instead be presented in the section on charitable solicitations regulations below.

This section is not yet written.

Forms

A set of links to online forms, and/or an explanation of where they may be obtained.

This section is not yet written.

Additional References

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Registration as a Charitable Solicitor or Advisor

Registration as a Charitable Organization

Who Must Register as a Charitable Organization?

A description of what conditions or circumstances lead to foreign or domestic NPOs being required to register as a charitable solicitor in this state.

This section is not yet written.

Initial State Registration for Charitable Organizations

For this state, the Uniform Registration Statement is [NOT] ACCEPTED from foreign corporations in lieu of the specific state registration form.

A description of the registration requirements and procedure for foreign and domestic NPOs that plan to solicit charitable donations in this state and which meet the conditions or circumstances described in the previous section. The above line should be the first in this section (and appropriately modified).

This section is not yet written.

Maintaining State Registration of Charitable Organizations

A description of the ongoing requirements for maintaining full registration as a foreign or domestic charitable soliciting organization, including annual financial reporting. Ongoing requirements specifically with regard to charitable solicitation campaigns should instead be presented in the section on charitable solicitations regulations below.

This section is not yet written.

Registration as a Fundraising Consultant or Counsel

Who Must Register as a Fundraising Consultant or Counsel?

This section is not yet written.

Initial State Registration as a Fundraising Consultant or Counsel

This section is not yet written.

Maintaining State Registration as a Fundraising Consultant or Counsel

This section is not yet written.

Registration as a Professional Solicitor

Who Must Register as a Professional Solicitor?

This section is not yet written.

Initial State Registration as a Professional Solicitor

This section is not yet written.

Maintaining State Registration as a Professional Solicitor

This section is not yet written.

Forms

A set of links to online forms, and/or an explanation of where they may be obtained.

This section is not yet written.

Additional References

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Charitable Solicitation Regulations

Disclosures by Charitable Organizations

A description of the disclosures NPOs must make on or otherwise associated with any charitable solicitations they present to this state's residents. Special representations that are required if professional contractors is used should be described instead in one of the two "special representations" sections below.

This section is not yet written.

Engaging Professional Solicitors and Fundraising Counsel or Consultants

A description of legal concerns of interest to NPOs hiring professional independent contractor help. It should include a statement of whether the state law distinguishes between professional solicitors and fundraising consultants (using whatever terms the state uses for those).

This section is not yet written.

Record Keeping for Charitable Organizations

This section is not yet written.

Special Regulations for Fundraising Consultants or Counsel

This should include whatever additional disclosures that are requred on solicitations that use a fundraising consultant or counsel, and any additional reporting requirements specifically associated with charitable solicitation campaigns that use them.

This section is not yet written.

Special Regulations for Professional Solicitors

This should include whatever additional disclosures that are requred on solicitations that use a professional solicitor, and any additional reporting requirements specifically associated with charitable solicitation campaigns that use them.

This section is not yet written.

Other Regulations

This section is not yet written.

Forms

A set of links to online forms, and/or an explanation of where they may be obtained.

This section is not yet written.

Additional References

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Smaller Jurisdictions

This section describes jurisdictions within the state whose governmental authorities have enacted their own regulations or requirements that aren't a subset of or fulfilled by following the state's regulations and requirements.

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Other Regulations and Requirements

Although a section for sales and use taxes is given here because it is nearly universal as a concern in state law, any other appropriate sections may be added.

Sales and Use Tax

A statement of whether NPOs are exempt from state sales tax, and how such exemption can be claimed.

This section is not yet written.

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Unusual Features

A comparison of how this state's regulations differ from most other states.

This section is not yet written.

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Other Subjects

Any other clearly relevent issues that don't fit well anywhere else.

This section is not yet written.

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Helpful Agencies, Organizations, and Other Resources

A list, including complete contact information (and hopefully Web links) for any of the agencies and organizations described above.

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Main page | Legal basis for regulation | Tax-exempt status | Registration as a charitable solicitor | Charitable solicitations | Financial accounting | Other issues | Easing the burden | Glossary | Resources by state
This page is currently maintained by: Name <email address>

Page last updated [DATE]


Attributions

This section may at the discretion of the page's maintainer include any or all of their name and more detailed contact information, a Web link to a personal or professional Web page, and a short (100 words or less) personal or professional biography.

Additionally, this section provides a list of the names and contact information for all past maintainers of this page, and states the beginning and ending dates when they provided this service.


Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations

http://www.muridae.com/nporegulation/