Nonprofit Fundraising Registration

by Fishman, Stephen; Barrett, Ronald J.

• ISBN13: 9781413317725
• ISBN10: 1413317723
• Edition: 2nd
• Format: Paperback
• Copyright: 2012-11-30
• Publisher: Nolo

Summary

Raise money for your nonprofit without IRS trouble! Your nonprofit needs financial support, which means that you're most likely dependent on the kindness of donors to fill your coffers. If your nonprofit plans to solicit funds from out-of-state donors by phone, letter, email, on the web, or in any other manner, it's essential to fill out IRS Form 990 so that your organization stays legal. Nonprofit Fundraising Registrationis your 50-state guide to the complex and varied registration requirements you'll need to meet while fundraising for your nonprofit. Learn how to keep your 501(c)(3) status when you're collecting cash, including: . exemptions from registration . how to register in different states . initial and annual filing requirements . rules for professional fundraisers . other crucial information your organization needs to legally fundraise outside of your home state You can't afford to overlook registration requirements -- use Nonprofit Fundraising Registration, your plain-English guide, to keep your nonprofit status in the eyes of the IRS. Plus, get the background information you need and get a line-by-line tutorial for the Unified Registration Statement, contact information for each state, and instructions on filing requirements for each state.

Author Biography

Stephen Fishman is the author of many Nolo books, including Every Nonprofit's Tax Guide and Tax Deductions for Professionals, winner of the Publishers Marketing Association's Benjamin Franklin Award. Ronald J. Barrett is the Vice President of Nonprofit Services at National Corporate Research, Ltd., a company that provides nationwide statutory representation for nonprofits. He regularly speaks and writes on state charitable registration.

Table of Contents

Your State Fundraising Registration Companion	p. 1
State Regulation of Nonprofit Fundraising	p. 3
Charitable Solicitation Laws-The Basics	p. 5
Registration Requirement	p. 9
Exemptions From Registration	p. 10
Annual Financial Reporting	p. 10
Unfair and Deceptive Practice Provisions	p. 11
Disclosure Statements	p. 12
Rules for Professional Fundraisers, Solicitors, and Consultants	p. 13
An Overview of the Fundraising Registration Process	p. 17
Who Needs to Register?	p. 19
Who Is Exempt From Registration?	p. 22
Why Register?	p. 26
When Should You Register?	p. 29
Where Must You Register?	p. 30
How Do You Register?	p. 32
Formulating a Registration Plan	p. 39
Minimizing Your Registration Requirements	p. 48
The IRS and State Registration	p. 57
Filing IRS Information Returns	p. 58
Form 990	p. 62
Form 990-EZ	p. 65
IRS Penalties for Filing Inaccurate Forms	p. 66
Internet Fundraising and Registration: A Match Made in Hell	p. 69
Website Fundraising-What Are the Boundaries?	p. 70
Some Guidelines to Follow-The Charleston Principles	p. 71
Crossing State Lines by Email	p. 77
Using Charity Portals to Receive Donations	p. 79
Soliciting Through Online Social Networks	p. 79
The Unified Registration Statement	p. 81
The Unified Registration Statement	p. 82
The URS Registration Process-Step by Step	p. 85
How to Complete the URS	p. 86
Qualifying to Do Business Out of State	p. 105
What Is "Qualifying to Do Business"?	p. 106
Fundraising Registration Can Trigger Qualification Requirement	p. 107
Intrastate Versus Interstate Business	p. 108
The Mechanics-How You Qualify	p. 112
What If You Fail to Qualify to Do Business?	p. 115
Appendixes
State-by-State Rules for Registration	p. 117
Alabama	p. 121
Alaska	p. 126
Arizona	p. 129
Arkansas	p. 132
California	p. 136
Colorado	p. 142
Connecticut	p. 147
Delaware	p. 151
District of Columbia	p. 152
Florida	p. 157
Georgia	p. 162
Hawaii	p. 167
Idaho	p. 171
Illinois	p. 172
Indiana	p. 177
Iowa	p. 178
Kansas	p. 179
Kentucky	p. 183
Louisiana	p. 185
Maine	p. 188
Maryland	p. 193
Massachusetts	p. 199
Michigan	p. 203
Minnesota	p. 208
Mississippi	p. 212
Missouri	p. 216
Montana	p. 220
Nebraska	p. 221
Nevada	p. 222
New Hampshire	p. 223
New Jersey	p. 226
New Mexico	p. 230
New York	p. 233
North Carolina	p. 238
North Dakota	p. 243
Ohio	p. 246
Oklahoma	p. 250
Oregon	p. 253
Pennsylvania	p. 257
Rhode Island	p. 263
South Carolina	p. 266
South Dakota	p. 270
Tennessee	p. 271
Texas	p. 277
Utah	p. 278
Vermont	p. 282
Virginia	p. 283
Washington	p. 288
West Virginia	p. 292
Wisconsin	p. 296
Wyoming	p. 300
Supplemental State Forms for the URS	p. 301
The Unified Registration Statement (URS)	p. 303
Supplemental forms: Arkansas Consent for Service, Charitable Organizations	p. 306
Georgia Georgia Charitable Solicitations Act, Charitable Organization Registration	p. 307
Kansas Charitable Solicitation Financial Statement	p. 308
Michigan Michigan Supplement to IRS Form 990-EZ (if gross receipts over $100,000)	p. 309
Minnesota Supplement to Unified Registration Statement for Charitable Organization Initial Registration and Annual Reporting	p. 311
Mississippi Supplement to Unified Registration Statement-Form FS	p. 315
North Carolina Fundraising Disclosure Form (if charity has contractual relationship with fundraising consultant, solicitor, or co-venturer)	p. 319
North Dakota Certificate of Authority (Form SFN 13100)	p. 320
Tennessee Summary of Financial Activities of a Charitable Organization	p. 323
Utah Supplement to Unified Registration Statement	p. 325
Virginia Remittance Form Charitable Organization-Form 102	p. 329
Washington Washington State Unified Registration Statement Addendum	p. 330
West Virginia Unified Registration Statement Supplement	p. 333
Wisconsin Affidavit in Lieu of Annual Financial Report	p. 334
Wisconsin Supplement to Financial Report on Form Other Than Form #308	p. 338
Index	p. 341
Table of Contents provided by Ingram. All Rights Reserved.