N.J. Admin. Code § 17:28-3.3

Current through Register Vol. 57, No. 1, January 6, 2025

Section 17:28-3.3 - Application form; unaffiliated charitable agency

(a) The Campaign Manager shall prepare an application form for unaffiliated charitable agencies wishing to participate in the Campaign.

(b) In addition to the completed application form, the applicant must certify:

1. With respect to the requirements set forth in N.J.S.A N.J.S.A. 52:14-15.9c 7(a), 15.9c7(b) and 15.9c7(c), an Internal Revenue Service Letter of Determination or other proof from the Internal Revenue Service that the applicant:

i. Is exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code;

ii. Qualifies for tax deductible contributions under section 170(b)(1)(A)(vi) or (viii) of the Internal Revenue Code; and

iii. Is not a private foundation as defined in section 509(a) of the Internal Revenue Code;

2. With respect to the requirements set forth in N.J.S.A. 52:14-15.9c 7e, CRI 200 or CRI 1501, which demonstrate that the agency raised, in each of its two fiscal years preceding its application to participate in a Campaign, at least $ 15,000 from individual citizens of New Jersey;

3. A copy of the agency's Internal Revenue Service form 990 signature page, revenue page, and expense page for each of the agency's two fiscal years preceding its application;

4. Documentary evidence that the agency is registered or exempt from registration pursuant to the provisions of Title 15 of the Revised Statutes or Title 15A of the New Jersey Statutes and the Charitable Registration and Investigation Act, N.J.S.A. 45:17A-18 et seq.;

5. A statement affirming that the agency is currently in full compliance with the Charitable Registration and Investigation Act, N.J.S.A. 45:17A-18 et seq. and implementing rules at N.J.A.C. 13:48 and has been for the fiscal year preceding and to the date when its application is submitted;

6. A copy of the agency's annual report (or other document that fully describes the agency's activities and accomplishments and provides the names of chief administrative personnel) for each of the agency's two fiscal years preceding its application unless the agency is not required to submit an audit to the Division of Consumer Affairs in order to remain in compliance with the Charitable Registration and Investigation Act, N.J.S.A. 45:17A-18 et seq.

i. Certification that the organization was audited in accordance with generally accepted accounting principles by an independent certified public accountant. Each agency not required to submit an audit to the Division of Consumer Affairs in order to remain in compliance with the Charitable Registration and Investigation Act, N.J.S.A. 45:17A-18 et seq., in the agency's two fiscal years preceding its application must certify that they can provide financial statements signed by an authorized officer;

7. A statement affirming that the agency provides health, welfare, or human care services within New Jersey, and a description of the services; and

8. A statement affirming that the agency provides health, welfare or human care services within New Jersey, and a description of the services; and

9. A statement affirming that the agency is directed by a governing body whose members have no material conflict of interest in their service on the governing body, and a list of the members of the governing body and the identification of its officers.

(c) The application may also require any general background information of the applicant charitable agency, which may aid the State Treasurer or Steering Committee in determining an agency's eligibility.

(d) Those wishing to receive an application can do so by downloading a copy from the New Jersey Employee Charitable Campaign website or contacting the Campaign Manager's office for the local unit of government.

(e) An unaffiliated charitable agency, that was found eligible by the State Treasurer to participate in the Campaign immediately prior to the Campaign being applied for, shall be required only to submit its most recent information, which shall specifically update the requirements of (b) above.

(f) Unaffiliated charitable agencies found eligible to participate in the campaign under (e) above, shall be required to notify the State Treasurer of any change in the agency's status under the Internal Revenue Code of 1986 and of any new officers or bylaw within 45 days of such change.

N.J. Admin. Code § 17:28-3.3

Adopted by 49 N.J.R. 3436(b), effective 10/16/2017