N.J. Admin. Code § 13:48-4.3

Current through Register Vol. 53, No. 22, November 15, 2021
Section 13:48-4.3 - Financial reports
(a) A charitable organization filing a short form registration or a short form renewal shall file an accompanying annual financial report on a form prescribed by the Attorney General. The financial report form shall include the following:
1. The name, address, telephone number, e-mail and web address, if available, of the charitable organization and the New Jersey charitable registration number;
2. Gross contributions, through direct and indirect public support;
3. Government grants, if any;
4. Other support;
5. Total expenses including:
i. Program expenses;
ii. Management and general expenses;
iii. Fund-raising expenses, if any; and
iv. Any other costs;
6. Revenues over/under expenses for the year;
7. Whether the charitable organization has engaged the services of an independent paid fund raiser, fund raising counsel or commercial co-venturer; the identity of any independent paid fund raiser or fund raising counsel; and the dates of any solicitation campaign or charitable sales promotion conducted in whole or in part on its behalf during the fiscal year;
8. A complete copy of the charitable organization's most recent Internal Revenue Service filings including, but not limited to, Form 990, Form 990EZ, Form 990PF, and Form 990T (with schedule A), if the organization filed any one or more of these forms during the most recent fiscal year. All schedules and statements shall be included;
9. If a charitable organization's Internal Revenue Service filing under
(a)8 above did not include a completed schedule B, a schedule of every contributor who, during the organization's previous tax year, gave the charitable organization, directly or indirectly, money, securities, or any other type of property totaling $ 5,000 or more. In determining the total amount, separate and independent gifts of less than $ 1,000 can be disregarded. The schedule shall include:
i. The name and address of each contributor;
ii. The total amount each contributor gave; and
iii. For noncash property contributions, a description of the noncash property given, fair market value of the noncash property, and the date the noncash property was received by the charity; and
10. Any other information as may be requested of the applicant.
(b) Charitable organizations that filed an Internal Revenue Service Form 990-N are not required to provide the information required pursuant to (a)9 above.

N.J. Admin. Code § 13:48-4.3

Amended by 51 N.J.R. 637(a), effective May 6, 2019