Current through Register Vol. 48, No. 38, September 20, 2024
a) To assist the
Commission in evaluating the prudence and reasonableness of any charitable
contribution, for all charitable contributions to a single entity or organization
that total $1,000 or more in the reporting year for which a utility is seeking
recovery from ratepayers in a rate case, the utility must provide both the
information required by 83 Ill. Adm. Code
285.3070
and the following supplemental information, provided that, if charitable
contributions subject to this Section include amounts that the utility contributed
under a program in which it matches employee contributions, the utility may report
the matching contributions as a single aggregate amount separately for each
recipient of matching funds:
1) Account
number/description used to record each charitable contribution;
2) Date and amount of each charitable
contribution;
3) Brief description of
why the donation is reasonable in amount;
4) Name of the entity or organization receiving
the charitable contribution;
5) Publicly
stated mission of, or a link through which the stated mission may be publicly
accessed, and the physical address of, the entity or organization receiving the
charitable contribution;
6) Indication
of whether the entity or organization receiving each charitable contribution is a
tax-exempt organization under State or federal law. Notwithstanding this
informational requirement, the fact that an entity or organization is or is not tax
exempt does not create an inference that a contribution to the entity or
organization is per se reasonable or unreasonable;
7) Description of the purpose of each charitable
contribution, including:
A) whether it is for the
public welfare or for charitable scientific, religious or educational purposes;
and
B) whether the donee provides
services within the public utility's service territory or within the State of
Illinois;
8) Amount of the
charitable contribution, if any, allocated to other utility operations (e.g., gas
and electric, or water and sewer) or jurisdiction (e.g., Illinois and Iowa), along
with the identification of the other utility operation or jurisdiction;
and
9) Basis of any allocation to other
utility operations and jurisdictions, if applicable.
b) The workpapers supporting subsection (a) (see
83 Ill. Adm. Code
285.410) shall include
the following:
1) Procedures used by a utility
providing multiple utility services (e.g., gas and electric, or water and sewer) or
serving multiple jurisdictions (e.g., Illinois and Iowa) to allocate any charitable
contribution to each utility service provided or jurisdiction served; and
2) Sworn statements required by Section
325.60,
if applicable.
