N.J. Admin. Code § 13:48-5.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:48-5.1 - Long form registration

(a) Prior to operating or commencing solicitation activities in this State a charitable organization, except those exempt from registration pursuant to N.J.A.C. 13:48-3.3 or those qualified to file a short form pursuant to N.J.A.C. 13:48-4, shall file a long form registration statement with the Attorney General.

(b) Information required for the initial and renewal long form registration statement shall include the following:

1. The name of the charitable organization and any other name or names under which it intends to solicit contributions in this State;

2. The purposes for which the charitable organization has been organized as stated in the charitable organization's charter, articles of organization, agreement of association, instrument of trust, constitution or other organizational instrument or bylaws;

3. The name, street address and telephone number of each officer, director and trustee and each principal salaried executive staff employee;

4. A statement whether any officer, director, trustee or principal salaried executive staff employee has been adjudged liable in an administrative or civil action involving theft, fraud, or deceptive business practices, or convicted in a criminal action, involving theft, fraud, or deceptive business practices. For purposes of this paragraph:

i. A plea of guilty, non vult, nolo contendere or any similar disposition of alleged criminal activity shall be deemed a conviction;

ii. "Each principal salaried executive staff employee" shall be limited to no more than the five most highly compensated employees in the organization; and

iii. A judgment of liability in an administrative or civil action shall include, but not be limited to, any finding or admission that the officer, director, trustee or principal salaried executive staff employee engaged in an unlawful practice or practices related to the solicitation of contributions or the administration of charitable assets, regardless of whether that finding was made in the context of an injunction, a proceeding resulting in the denial, suspension or revocation of an organization's registration, consented to in an assurance of voluntary compliance or any similar order or legal agreement with any state or Federal agency;

5. 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 being reported. All schedules and statements shall be included, except for Schedule B;

6. A clear description of the specific programs and charitable purpose for which contributions will be used and a statement whether such programs are planned or are in existence;

7. A statement disclosing whether, and giving pertinent information about, any of the charitable organization's above-listed officers, directors, trustees or principal salaried executive staff employees who:

i. Are related by blood, marriage or adoption to each other or to any officers, agents or employees of any fund raising counsel or independent paid fund raiser under contract to the charitable organization; are related by blood, marriage or adoption to any chief executive, employee; to any other employee of the charitable organization with a direct financial interest in the transaction; to any partner, proprietor, director, officer or trustee of the charitable organization; or to any shareholder of the charitable organization with more than a two percent interest in any supplier or vendor providing goods or services to the charitable organization and, if so, the name and business and home address and telephone number of each related party; or

ii. Have a financial interest in any activity engaged in by a fund raising counsel or independent paid fund raiser under contract to the charitable organization or any supplier or vendor providing goods or services to the charitable organization and, if so, the name and business address and telephone number of each interested party;

8. The amount of any grant or financial assistance from any agency of government in its preceding fiscal year;

9. A statement setting forth the place where and the date when the charitable organization was legally established and the form of the organization;

10. The principal street address and telephone number of the organization and the street address and telephone number of each office in this State, unless the organization does not maintain an office in this State, in which case the name and street address of the individual having custody of its financial records pertaining to operations or solicitations in this State shall be disclosed;

11. The name, street address and telephone number of each affiliate which shares in the contributions or other revenue raised in this State;

12. The date when the charitable organization's fiscal year ends;

13. A statement whether:

i. The charitable organization is authorized by any other state to solicit contributions and, if so, a listing of the states in which authorization has been obtained;

ii. The charitable organization is or has ever been enjoined or ordered to cease and desist in any jurisdiction from soliciting contributions or has been found to have engaged in unlawful practices in the solicitation of contributions or the administration of charitable assets together with a listing of all such jurisdictions;

iii. The organization's registration has been denied, suspended or revoked by any jurisdiction, together with a listing of those jurisdictions and the reasons for that denial, suspension or revocation; and

iv. The organization has voluntarily entered into an assurance of voluntary compliance agreement or any similar order or legal agreement with any jurisdiction or Federal agency or officer with an identification of the jurisdiction or Federal agency or officer;

14. Whether the organization intends to solicit contributions from the general public and the dates of any solicitation campaign or charitable sales promotion conducted in whole or in part on its behalf during the fiscal year;

15. A statement setting forth the charitable organization's tax exempt status along with copies of Federal or State tax exemption determination or exemption ruling letters and a copy of the Internal Revenue Form 1023 filed by the charitable organization and the Internal Revenue Service Determination Letter;

16. Photocopies of any and all written documentation (such as a court order, administrative order, judgment, formal notice, or written assurance) supporting an affirmative response to (b)4 and 13ii, iii and iv above; and

17. Any other information as may be requested of the applicant.

(c) A charitable organization may incorporate by reference any information reported by the organization on Internal Revenue Service Form 990, Form 990EZ, Form 990PF, and Form 990T (with Schedule A).

(d) Upon initial registration only, every charitable organization required to file a long form registration shall include a copy of the charitable organization's charter, articles of organization, agreement of association, instrument of trust, constitution or other organizational instrument and bylaws.

(e) All long form registrations shall be signed by two authorized officers, including the chief fiscal officer of the organization, who shall certify that all information contained in the registration statement is correct.

(f) In addition to the information required in (b) through (e) above, a parent organization filing registrations for local units shall include in its initial registration and renewal statement the information required by N.J.A.C. 13:48-6.

N.J. Admin. Code § 13:48-5.1

Amended by R.2006 d.432, effective 12/18/2006.
See: 38 N.J.R. 2632(a), 38 N.J.R. 5393(a).
In (a), inserted "operating or"; in (b)3, inserted "street"; in (b)4i, deleted "and" from the end; in (b)4ii, inserted "and" at the end; added (b)4iii; rewrote (b)7; in (b)8, deleted "and" from the end; added (b)9 through (b)15; recodified former (b)9 as (b)16; rewrote (d)2; deleted (d)3 through (d)6; recodified former (d)7 and (d)8 as new (d)3 and (d)4; and in (d)3, substituted "(b)4 and 13i, ii and iii" for "(d)6ii, iii and iv".
Amended by R.2011 d.061, effective 2/22/2011.
See: 42 N.J.R. 1676(a), 43 N.J.R. 439(a).
In (b)1, (b)7i, (b)7ii, (b)13i and (b)13ii, inserted "charitable" preceding "organization" throughout; rewrote (b)2, (b)5, and (b)14; in the introductory paragraph of (b)7 and in (b)12, inserted "charitable" preceding "organization's" in the introductory paragraph of (b)7, deleted a comma following "trustees", in (b)7i, deleted a comma following "agents" and "officer"; in (b)13ii, inserted "or ordered to cease and desist"; in (b)13iv, substituted "Federal" for "federal" twice; added new (b)15; recodified former (b)15 and (b)16 as (b)16 and (b)17; in (c), inserted ", Form 990EZ, Form 990PF,", and substituted "Form 990T (with Schedule A)" for "Schedule (A) 990"; rewrote (d); and in (e), deleted the last sentence.

Amended by 54 N.J.R. 782(a), effective 5/2/2022