44-6552
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44-6552. Charitable organizations; registration; late registration penalty A. Except as provided in subsection E of this section and section 44-6553, before soliciting its first contribution, whether through a contracted fund raiser or otherwise, a charitable organization shall file a registration statement with the secretary of state in a format prescribed and adopted by the secretary of state by rule. B. A charitable organization must file an annual registration statement between September 1 and September 30 of each year following the calendar year in which the charitable organization files its initial registration statement with the secretary of state in a format that is prescribed and adopted by the secretary of state by rule. C. If the internal revenue service determines that a person is a charitable organization exempt from federal income taxes pursuant to section 501(c)(3) of the internal revenue code, at the time of its initial registration under this section, the organization shall submit to the secretary of state a copy of the internal revenue service's written determination that it is exempt from taxes. D. The secretary of state shall file and preserve all information required to be filed with the secretary of state pursuant to this section for five years from the date of filing, after which the information may be destroyed. This information is public information and is open to public inspection. E. If a charitable organization is delinquent in filing its annual registration statement, the secretary may assess a late registration penalty of twenty-five dollars when the charitable organization files its registration statement. F. Instead of filing any financial disclosure information prescribed by the secretary of state pursuant to this section, a tax exempt organization pursuant to section 501(c)(3) of the internal revenue code may either: 1. File with the secretary of state a copy of the organization's annual information return for the preceding fiscal year as defined in the internal revenue code and applicable regulations. 2. Provide the secretary of state with the address on the internet where the organization's annual information return is available. G. Any charitable organization that is a bona fide and duly constituted religious institution and any other entity that is an integral part of a religious institution shall file the registration statement prescribed in this section but is not required to file any financial disclosure information prescribed by the secretary of state pursuant to this section if all of the following apply: 1. The religious institution or entity is a tax exempt institution or entity pursuant to the internal revenue code. 2. No part of the religious institution's or entity's net income inures to the direct benefit of any individual. 3. The religious institution or entity only solicits monies from the institution's or entity's membership, congregation or previous donors and the institution's or entity's conduct and fees charged for services are primarily supported and paid through government grants or contracts. H. The secretary of state may deny an application for registration of the name of a charitable organization if: 1. The name might mislead the public or is not readily distinguishable from one or more names that are currently registered under this article. 2. The name is the same as or deceptively similar to: (a) An existing corporate name or a corporate name reserved pursuant to title 10, chapter 4, 18 or 27. (b) The name of a limited partnership organized under the laws of this state or licensed or registered as a foreign limited liability company, authorized to transact business in the state or a name that is registered pursuant to chapter 10, article 3 or 3.1 of this title. I. The secretary of state may deny an application for registration or may revoke the registration of a charitable organization for any of the following reasons: 1. Substantial and material misstatement or omission in the submitted application. 2. Conviction of a felony substantially related to solicitation by any employee, member, officer or director who has any solicitation responsibilities on behalf of the organization or any other person holding any proprietary or beneficial interest in the charitable organization, unless the civil rights have been restored. 3. An order or judgment by a court in any jurisdiction that the charitable organization has engaged in deceptive, fraudulent or unlawful business practices that substantially relate to solicitation. 4. The violation of any provision of this article. 5. The return of a check issued to the order of the secretary of state due to insufficient funds or any other reason for nonpayment. J. If the secretary of state denies an application, the secretary of state shall notify the applicant within ten days after receiving the application and shall state the reasons for the denial. |