1 Miss. Code. R. 15-2.09

Current through September 24, 2024
Rule 1-15-2.09 - Termination of Registration or Cessation of Fundraising Activities within the State
(A) A registered Charitable Organization may terminate its registration by filing an online Final Report within thirty (30) days of ceasing activities in the state.
(B) A registered Charitable Organization which chooses to either terminate its registration or not renew its registration must file an online final report to the Division within thirty (30) days of the date of termination or expiration, respectively. The final report must contain the following:
(1) For a Charitable Organization which has ceased operations and sold or distributed all or substantially all of its assets:
(a) A list of officers and trustees of the Charitable Organization, including their addresses and telephone numbers, which shall be different from the address of the Charitable Organization;
(b) A financial statement meeting the criteria of § 79-11-507 of the Act.
(c) If the Charitable Organization is a domestic corporation, a filed, stamped copy of the corporation's Articles of Dissolution filed with the Mississippi Secretary of State Business Services Division meeting the criteria of § 79-11-337 of the Mississippi Code;
(d) If the Charitable Organization is a foreign corporation, a filed, stamped copy of the corporation's Articles of Dissolution filed with the secretary of state (or other state agency performing this function) of the Charitable Organization's state of incorporation and/or other terminating documents as filed with the appropriate regulator in the Charitable Organization's state of incorporation; and
(e) A sworn statement signed by an officer of the Charitable Organization providing details of the final distribution of assets. This statement shall indicate the name or names and addresses of the party or parties that received the distributed assets, along with such parties' state of organization and whether the parties are registered as a charity in any state and/or have obtained tax- exempt 501(c)(3) status with the IRS.
(2) For all other Charitable Organizations, foreign or domestic, which opt not to renew for any other reason:
(a) A financial statement meeting the criteria of § 79-11-507 of the Act; and
(b) A sworn and dated statement signed by an officer of the Charitable Organization certifying that the Organization has ceased charitable solicitations within the State.

1 Miss. Code. R. 15-2.09

Miss. Code Ann. §§ 79-11-503(8); 504(a) (Rev. 2009).
Amended 11/1/2015
Amended 4/7/2017
Amended 12/20/2017