Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 59

Most state charitable solicitation acts require a soliciting charitable organization (unless exempt from the requirement)⁴⁵ to annually file information with the appropriate governmental agency. This is accomplished by filing a report, usually annually, which is the requirement in most states, or an annual updating of the registration, as is the case in many states. Other states mandate the filing of an annual disclosure statement, the filing of an annual statement, a filing for an annual license, or the filing of a copy of the federal annual information return. There are states with some form of statutory law on this point that do not have any annual reporting or similar requirement for charitable entities. A few states mandate both annual registration and annual reports.

The categories of charitable organizations exempted from the annual reporting requirement usually are those also exempted from the preapproval requirement.

The charitable solicitation statute frequently mandates the contents of the annual reports. The information most often requested is the following:

 The gross amount of contributions pledged to and collected by the charitable organization—not just in the particular state but in all jurisdictions in which fundraising took place

 The amount from the solicitation that was or is to be devoted to charitable purposes, as well as the amounts paid or to be paid for fundraising (including the fees of professional fundraisers) and for administration

 Identification of any professional fundraisers and/or professional solicitors utilized

 The net receipts disbursed or dedicated for disbursement within the particular state, by category of expenditure

In addition, a reporting charitable organization usually must file a financial statement covering the preceding accounting period, prepared in conformance with appropriate accounting standards. A few states require, by statute, that the reports be based on the accounting standards and reporting procedures promulgated by the Financial Accounting Standards Board and/or the American Institute of Certified Public Accountants, while a state may mandate by statute use of the standards and procedures set forth in the standards for Uniform Financial Reporting by Voluntary Health and Welfare Organizations. Presumably, the regulatory officials in other states have the discretion to select the accounting principles with which charitable organizations must comply or to develop their own. Thus, the law may provide that each reporting charitable organization must report its expenditures in accordance with standards and classifications of accounts as prescribed by the attorney general, or a comparable official, to effect uniform reporting by organizations having similar activities and programs. These reports may have to be accompanied by an opinion of a certified public accountant.

The annual report is due at varying times as required by the states' charitable solicitation statutes. The filing may have to be made within 30 days after the close of the accounting period, within 60 days of that period, within 75 days of the period, within 90 days of the period, within five months of the period, or within six months of the period. The regulators in a few states are authorized by statute to require the filing of a report, in some instances in addition to an annual report, by a charitable organization with respect to some other period.

In some states, the annual report filing requirement, or the extent of it, depends on the level of annual contributions received and/or use of a professional fundraiser and/or professional solicitor. In a few states, a registration or other authorization may be canceled or not renewed until the required annual report is filed.

The annual report of a parent charitable organization must include information with respect to all of its fundraising affiliated groups.

A few states provide, by statute, the fee to be paid with the filing of an annual report. In other states, any fees of this nature are set administratively.

Occasionally, a charitable organization soliciting contributions in a state is required to file financial reports on a quarterly basis during its first year of existence.

There often are separate reporting requirements for professional fundraisers and professional solicitors.⁴⁶