Current through August 30, 2024
(a) To
file a registration statement or registration renewal statement, a charitable
organization must use a registration statement or registration renewal
statement on a form or in a format issued by the department. Information
provided on the statement must include
(1) the
full legal name and federal taxpayer identification number of the charitable
organization;
(2) the charitable
organization's mailing address, physical address, telephone number, facsimile
number, electronic mail address, and Internet address;
(3) the names under which the charitable
organization does business or solicits contributions;
(4) the place where, and the date when, the
charitable organization was established or incorporated, and the type of
organization;
(5) the charitable
organization's tax exempt status with the United States Internal Revenue
Service and whether the organization's tax exempt status has ever been denied,
revoked, or modified;
(6) the names
and addresses of the members of the charitable organization's governing body,
including officers, directors, trustees, and principal employees;
(7) the general purposes for which the
charitable organization is organized and for which contributions are
solicited;
(8) the methods by which
the charitable organization solicits contributions;
(9) the names and addresses of any paid
solicitors that solicit contributions on behalf of the charitable
organization;
(10) the dates on
which the accounting or fiscal year of the charitable organization begin and
end;
(11) a statement containing
financial information for the charitable organization's most recent fiscal or
accounting year; the statement must include
(A) the total dollar value of revenue
received from all sources; and,
(B)
total expenditures;
(12) a
list of other states where the charitable organization is registered to solicit
contributions; and
(13) a statement
explaining whether the charitable organization has ever been enjoined or
prohibited by a government agency or court in any state or jurisdiction from
soliciting contributions.
(b) If the department considers submission of
the information necessary to verify information provided on the registration
statement or registration renewal statement or to review the charitable
organization's compliance with AS 45.68 and this chapter, and on the
department's request, the charitable organization shall provide a complete copy
of
(1) the most recent Form 990, Form 990-N,
Form 990-EZ, Form 990 PF, and Form 990T that the charitable organization filed
with the United States Internal Revenue Service, including all schedules and
statements; however, a charitable organization that files Form 990 or Form
990-EZ is not required to provide Schedule B in response to a request made
under this subsection;
(2) the
charitable organization's most recent audited financial statement;
and
(3) any contract or written
agreement between the charitable organization and any paid solicitor identified
in the registration statement or registration renewal
statement.
(c) An
authorized employee of the charitable organization or member of the
organization's governing body must sign the registration statement or
registration renewal statement.
(d)
The department will not accept a registration statement or registration renewal
statement from a charitable organization if
(1) the statement is not complete;
(2) the statement contains material
misrepresentations or false information;
(3) the statement is not legible;
(4) an authorized employee of the charitable
organization or member of the organization's governing body has not signed the
statement; or
(5) the charitable
organization has not complied with requirements of
AS
45.68.010 or this
section.
(e) A charitable
organization registration or registration renewal is complete for purposes of
AS
45.68.010 on the date the department sends
notice to the charitable organization that the registration is
complete.
(f) Nothing in this
section relieves a charitable organization of the obligation to provide
documents to the department under AS 44.23, AS 45.50, AS 45.63, AS 45.68, or
another provision of law.
The Department of Law's registration form is available from
the Department of Law, 1031 West 4th Avenue, Suite 200, Anchorage, Alaska
99501-1994, or at the following Internet address:
http://www.law.alaska.gov/department/civil/consumer/charityreg.html.
Authority:AS
45.68.010
AS 45.68.020
AS
45.68.130
