Frequently Asked Questions
What is a charitable filing?
A charitable organization (usually a nonprofit corporation) must register with the state prior to soliciting funds, pay an annual fee and file annual financial reports.
- Approximately forty states have a Charitable Solicitation Act that regulates fundraising by charitable organizations and their employees.
- The filing agency designated by the state is generally the Secretary of State or the Attorney General.
Who must file?
- A charitable organization must register with the state filing agency or file an exemption.
- Professional fundraisers and professional solicitors who are hired by the charitable organization to run fundraising campaigns must also register with the designated filing agency.
- Fundraising counsel who manage the fundraising campaigns for the charitable organization, but do not handle or control the money, must register.
- A commercial co-venturer is an individual or person who, for profit, advertises an event or sale to the public for a charitable purpose. They must also register.
What to File?
- Charitable organizations file an annual registration statement and annual report with the designated state agency. An IRS Form 990 and a 501(c) 3 determination letter are also required.
- Professional fundraisers, professional solicitors, fundraising counsel and commercial co-venturers generally file an annual registration, solicitation notice, bond and financial report, submitted at the end of the campaign, with copies of all fundraising contracts. These requirements vary by state.
Where to Find the Forms?
- The forms are located on IncSpotSM and are available to registered users.
- From the Quick Access Menu, select State and CSC Forms.
- Select Charitable Filing under the entity type.
- Select the document type under action — Registration, Annual Report Exemption, Bond, Solicitation Notice or Renewal.
- Select the state under jurisdiction.
- Select Search and the document will appear.
What other CSC products and services will be available with charitable filings?
- Filing of nonprofit corporations
- Qualification of profit and nonprofit corporations
- Registered agent services
- Compliance service which includes notification to clients of their filing due dates with the designated state charitable agency
- Exemption Filings
- Status searches — Business and Charitable
- Document retrieval of Internal Revenue Service Form 990
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