Registration 101: State Charitable Registration Essentials. Marc Lee, xcfre, President, Affinity Fundraising Registration
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1 Registration 101: State Charitable Registration Essentials August 2014 Marc Lee, xcfre, President, Affinity Fundraising Registration toll free Presenter I am not an attorney. I do not practice law. Do not consider what you learn today to be legal advice. The sources of information shared today include personal experience registering over 150 organizations, conversations and exchanges with state charity officials, conversations with attorneys, my own and others, extraordinarily careful readings of published instructions and state forms, state statutes, the Unified Registration Statement instructions, and the book, The Law of Fundraising by Bruce R. Hopkins. And these days I m an ex-cfre. 2 1
2 Overview State Requirements IRS Requirements Registration Process Online Fundraising Fundraising Consultants Penalties Q & A 3 Generalizations Fundraising Registration = Charitable Solicitation Registration It is the law of the state in which you are soliciting that applies. Every general statement you can make about registration requirements or the process has an exception 4 2
3 Failure to Register It breaks the law. AFC / CFRE compromised False Report on 990 puts 501c status at risk Puts board members at personal risk Transparency and Accountability = Reputation Donor Loss Bequests challenged Fines and penalties Banned from fund raising 5 Unless the above-described report(s) are filed with the Registry of Charitable Trusts within thirty (30) days of the date of this letter, the following will occur: 1. The California Franchise Tax Board will be notified to disallow the tax exemption of the above-named entity. In addition, the above-named entity will be billed $800 plus interest by the Franchise Tax Board, which represents the minimum tax penalty. 2. Late fees will be imposed by the Registry of Charitable Trusts for each month or partial month for which the report(s) are delinquent. Directors, trustees, officers and return preparers responsible for failure to timely file these reports are also personally liable for payment of all late fees. PLEASE NOTE: Charitable assets cannot be used to pay these avoidable costs. Accordingly, directors, trustees, officers and return preparers responsible for failure to timely file the above-described report(s) are personally liable for payment of all penalties, interest and other costs incurred to restore exempt status. 6 3
4 Identify the Good Groups It s the law as far back as 1955 The Legislature finds that there exists in the area of solicitations and sales solicitations for charitable purposes a condition which has worked fraud, deceit and imposition upon the people of the state which existing legal remedies are inadequate to correct. Many solicitations or sales solicitations for charitable purposes have involved situations where funds are solicited from the citizens of this state for charitable purposes, but an insignificant amount, if any, of the money solicited and collected actually is received by any charity. Prior to solicitation. 501c 7 IRS reporting on Form 990 List the states with which a copy of this Form 990 is required to be filed. (990 Part VI, Q 17) (Hint: 33) List the states with which a copy of this return is filed. (990-EZ Part V, Q 41) List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing. (Sch G, Part I, Q 3) Was a copy of the Form 990 provided to the organization s governing body before it was filed? All organizations must describe in Schedule O the process, if any, the organization uses to review the Form 990. (990 Part VI, Q 10) 8 4
5 Solicitation Requires Registration Alabama Alaska Arkansas California Colorado Connecticut District of Columbia Florida Georgia Hawaii Illinois Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Texas* Utah Virginia Washington West Virginia Wisconsin
6 Solicitation Requires Registration TV Radio Newspaper Newsletter Letter Acquisition mailings Telephone Face To Face Foundation Corporation Cause-Related Marketing Social Media 11 Initial Registration Documents URS State Form Notarize 990 Audit IRS Letter Articles of Incorp Bylaws Chapter List Board List Felonies? States where registered? When you began soliciting by state Form 1023 Schedule B NY, CA Solicitation materials - MI Payment 12 6
7 Online Fundraising Do you have to register out-of-state if you are receiving online donations from out-of-state? ME, RI, NJ, NY, IL, NC, [FL] 13 Online Solicitations Do you accept donations on your website? Do you drive website visits and visitors encounter Donate button? Do you target residents of a state? Do you receive regular or substantial donations from a state? Do you send communications directing prospects to a page with a donate now button? Do you follow best fundraising practices? Fundraiser in a box Social media 14 7
8 The Internet Mixed blessing Online fundraising State tracking File Online CO, HI, NM, OH required FL, SC, TN, MI optional 15 Exemptions Churches Religious Organizations 19 No if 990 Education & Foundations 20/28 Hospitals & Foundations 29/35 Membership (civic, service) - 19 Appeals conducted by volunteers on behalf of a named individual Political Organizations 16 8
9 Annual State Fees $3, $500,000 up to $1 million -- $3,875 $3, $5 million up to $10 million -- $4, Registered Agents & More Certificate of Authority CO DC IL ND NV Resident Registered Agents CO DC IL MI ND NM NV UT Optional HI MS SC VA Conducting Business All other states Employees Sale of goods or services Providing services or labor Owning or renting property 18 9
10 The Registration Process The Right Person Gather Documents 990, Audit URS State Forms Signatures Checks 19 Prioritize the states Home Major solicitation numbers Large states Penalty states Stop soliciting Expensive states Low ROI states How many states pri or i tize /prīˈôrəˌtīz/ Verb 1. Designate or treat (something) as more important than other things: "prioritize your credit card debt". 2. Determine the order for dealing with (a series of items or tasks) according to their relative importance: "people prioritize their goals"
11 Anticipate problems Inexperience shows Board push-back Rejections Fundraising consultants When did you begin fundraising Any prior filings 21 Difficult and/or Expensive States Rhode Island Pennsylvania North Carolina Illinois District of Columbia California Massachusetts Tennessee Utah Florida Hawaii 22 11
12 Staying Registered: Renewals & Annual Reports Renewal vs Annual Report 10 use URS 34 require state forms 32 require 990 (all want the data) 20 due dates 14 no extensions 18 late fees 23 Providers of Professional Services Schedule G: professional fundraising services = services performed for the organization requiring the exercise of professional judgment or discretion consisting of planning, management, preparation of materials (such as direct mail solicitation packages), provision of advice and consulting regarding solicitation of contributions, and direct solicitation of contributions. However, professional fundraising does not include purely ministerial tasks, such as printing, mailing services. direct mail consulting, data analysis for solicitation, consulting, feasibility study, plan/produce programming for any media campaign, side agreements with staff 32 require registration. 26 require copies of contracts
13 Providers of Professional Services Solicitors: telephone, planned giving by non-staff. All but 7 states require prof. solicitor registration. Professional Fundraiser Professional Fundraising Consultant/Counsel Any third party paid to help you raise money. 25 Professional fundraising consultant means any person, other than a bona fide officer or regular employee of a charitable organization, who is retained by a charitable organization for a fixed fee or rate under a written agreement to plan, manage, advise, consult, or prepare material for or with respect to the solicitation in this state of contributions for a charitable organization but who does not solicit contributions or employ, procure, or engage any compensated person to solicit contributions. No lawyer, investment counselor, or banker who renders professional services to a charitable organization or advises a person to make a charitable contribution during the course of rendering professional services to the person shall be deemed, as a result of such professional services or advice, to be a "professional fundraising consultant"
14 Penalties Written Warning Usually civil penalties Fines Noncompliance criminal 3rd degree felony Potential jail time Reputation 27 Anticipate fines Backfilings & Initial filing fines: CA, CO, DC, FL, IL, MA, MS, NM, OH, PA, RI, SC 28 14
15 Selected Providers Perlman and Perlman New York City Webster, Chamberlain & Bean Washington DC Montgomery McCracken - Philadelphia Copilevitz & Canter Kansas City The Travis Group Colorado Springs Affinity Fundraising Registration Denver Watch out for CPAs and Attorneys 29 Affinity Single Portal 3 different support options Full Support Independent Plus Support Independent Registration 30 15
16 Resources MARC LEE toll free 31 16
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