Section 9 AAC 12.010 - Charitable organization registration statement(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,(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.Eff. 3/19/94, Register 129; am 8/6/2006, Register 179; am 3/20/2016, Register 217, April 2016Authority:AS 45.68.010
AS 45.68.020
AS 45.68.130