When does a Nonprofit have to register as a Charity? Washington Secretary of State Charities Program.

Slides:



Advertisements
Similar presentations
Florida Library Association & Stetson University College of Law Dolly & Homer Hand Law Library Professor Rebecca S. Trammell.
Advertisements

Starting a Non-Profit Organization in Indiana Filling Out the Forms.
Lions Clubs Raffles/Gaming District 2S4 – Texas Specific.
Legal Responsibilities for Board Members of Nonprofit Organizations Or…all you need to know to stay out of trouble. Presented: July 2007 Prepared by: Elsbeth.
2014 Hawaii Elder Abuse Prevention Forum July 25, 2014 Tax & Charities Division Department of the Attorney General.
Understanding Accounting: Basic Finance For Non-Financial Managers - For the nonprofit entity - Karen Hughes, CPA PO Box 26083, Honolulu, HI Telephone:
Florida Library Association & Stetson University College of Law Dolly & Homer Hand Law Library Professor Rebecca S. Trammell.
BOOSTER CLUBS Can’t Live With Them – Can’t Live Without Them.
Regain Your Tax Exempt Status Sandy Deja (Revised 11/19/11)
1 AFCEA International Chapter Accounting and Tax Update 3 October 2014.
Legal Filing Requirements for Nonprofits Presented by: Scott D. Harvey, Esq.
1 Overview of Ethics Requirements for Employees of Montgomery County This is a summary to help identify issues; it is not the law. Please address ethics.
1 AFCEA Educational Foundation IRS Rules & Regulations for 501(c)(3) – (c)(6) Status.
Professor Rebecca S. Trammell Florida Library Association & Stetson University College of Law Dolly & Homer Hand Law Library.
Eligibility Workshop 2003 Jan Stinson, Federal Executive Board Chicago, IL.
TAX EXEMPTION AND RELATED ISSUES FOR THE NOT FOR PROFIT (NFP) CORPORATION REUBEN S. SEGURITAN 7 Penn Plaza, Suite 222 New York, NY Tel. No. (212)
FUN WITH TAXES & TAX EXEMPT STATUS FOR YOUR CLUB GFWC Ohio Federation of Women’s Clubs Annual State Convention April 25, 2015.
501(c)(3) Nonprofit Status What is it, Do We Need It, and How Do We Get It? Carol Perrotto and Bill Enslen, Team 365.
Internal Revenue Service Federal, State, & Local Governments Louisiana Association of School Business Officials November 7, 2012 HOW TO AVOID INFORMATION.
1 AFCEA International Chapter Accounting and Tax Update 4 October 2013 AFCEA International.
ASHRAE Chapter Best Practices Chapter Financial Risk Management Training Chapter Financial Risk Management Training.
The Step-by-Step Process to ELECTRONIC FILING Office of the Code Reviser.
Wednesday, November 16, 7:30 – 9:00 p.m. Chuck Hibberd, Renee McKee, Steve McKinley, Deb Trice.
AB 60 - Now That It Is Law & Effective January 1, 2014, Now What? Insert Your Name, Title Organization.
© 2011 Leaffer Law Forming a Nonprofit: The Process Essentials Becky Seidel, Colorado Bar Association, Young Lawyers Division April.
Governing a Tax-Exempt Nonprofit Corporation The Basics MPCC December 16, 2010.
Tax Update for Alumni Classes Rachel L. Williamson, CPA Joined Dartmouth College in June.
AAFCS Leadership Conference October 12, 2014 Leadership Orientation – Legal Issues.
What Every Corporate Attorney Should Know About Nonprofit and Tax-Exempt Organizations Utah State Bar Business Law Section December 8, 2010 Christopher.
Treasurer II Gateway to… a more advanced look at treasurer Lori Prussman
© Copyright 2011 The Children’s Institute of Pittsburgh Navigating the Complex Charitable Registration Process Deborah Desjardins – Development Director.
Forming a Tax Exempt Friends’ Group Prepared by: Rob Geiszler, Vermont Department of Libraries.
CCIA Spring 2014 Conference Foundations: Common Observations & Other NFP Topics Heather McGee Senior Manager May 9, 2014.
What’s New with Registration And Reporting Requirements Presented by- The Secretary of State and The Department of Revenue.
Nonprofit Revitalization Act of 2013 Fred M. LaMarca CPA, CFP® Zoltan Kemeny, CPA.
Insurance & Taxes.  Nonprofit Institutional Fidelity bonding  Defined by amount of funds handled  Requires internal controls  Limitations  Consider.
1 AFCEA International Chapter Accounting and Tax Update 23 June 2014 CYBER Symposium.
HUB Changes September, HUB Applies To:  Profit corporations  Nonprofit corporations  Limited Liability Companies  Limited Partnerships (and.
1 AFCEA International Chapter Accounting and Tax Update 28 January 2013 AFCEA WEST 2013.
Tax Update for Alumni Classes Rachel L. Williamson, CPA Joined Dartmouth College in June.
Introduction to PTA Money Matters. The PTA Audit First step in building a budget; Purpose: to certify accuracy of PTA’s financial records; Audit committee.
The IRS Form 990. What is the Form 990 Form 990 is an annual reporting return that certain tax- exempt organizations must file with the IRS. It provides.
Dartmouth College Alumni Leaders Preparing Your Class, Club or Group Tax Return October 6, 2015.
IRS Requirements for Non-Profit Organizations Presented By: Emilio J. Miyares Gulf Region Trustee.
Internal Revenue Service Required Disclosures. A complete stranger asks for a copy of our annual tax return. They said if we didn’t give them a copy right.
Pro Bono Partnership of Atlanta 999 Peachtree Street NE Atlanta, GA (404) Charitable Solicitation: Registering, Acknowledging.
1 AFCEA International Chapter Accounting and Tax Update 10 February 2014 WEST 2014.
Understanding Nonprofit Start-up Essentials Presented By: Nicole Morgan, Account Manager Nonprofit University.
Nonprofit Formation Basic Steps.
Tax Exemption Reform Act of 2017
New Jersey Election Law Enforcement Commission
IEEE Regulatory & Tax Filings That Require Director & Officer Information Information for: IEEE Board of Directors, IEEE Management Council, other interested.
CHARITABLE SOLICITATION What does it take to be compliant?
Legal Considerations for Rescues
IRS Form 990 vs. GAAP Reports
Tracy James -Legal Services of Eastern Missouri
The NYS non-Profit revitalization act
A Study on the Sustainability of Public Charity Organizations in States with Highest and Lowest Health Rankings Presented by: Angela D. Johnson, PhD(c),MPPA.
ASHRAE Chapter Best Practices
IFMA Foundation Governance and Oversite
IRS Tax Exempt Status AWSC Fall Workshop Oct 2018.
2015 – Washington, DC by Donna Garlock, CST Advisory Team
Necessary Government Licenses Required for Churches
East End Chamber of Commerce
501(c)(3) Nonprofit Status
Obtaining Non-Profit Status
ASHRAE Chapter Best Practices
Life Cycle of a Nonprofit: Formation, Governance, and Dissolution
IRS Reporting Compliance for 501(c)(3) Organizations August 28, 2016
Nonprofit Basics.
Presentation transcript:

When does a Nonprofit have to register as a Charity? Washington Secretary of State Charities Program

Why do I have to register twice with the Secretary of State?  The law administered by the Charities Program is separate from the Non-Profit Corporations Act. The applicable laws for a soliciting charitable organization are:  Charitable Solicitations Act RCW  Washington Administrative Code

Who is required to register with the Charities Program? CHARITABLE ORGANIZATIONS: Any entity that solicits or collects contributions from the general public to be used to support a charitable purpose COMMERCIAL FUNDRAISERS: Any entity that solicits or receives contributions on behalf of a charitable organization for compensation

Exemptions from Registration  Political organizations  Charities raising less than $25,000 a year when all activities are conducted by volunteers  Churches and their integrated auxiliaries  Appeals on behalf of a specific, named individual

 Register prior to fundraising in Washington  Submit either: -An Application to Register as a Charitable Organization or -A Unified Registration Statement with Addendum  Provide all required attachments listed on application  $20 initial filing fee  Registrations accepted by mail or in person  Expedited Service available Initial Registration Requirements

Registration Renewals  Renewals required annually  Due date determined by fiscal/accounting year  Use Charitable Solicitations Renewal Form or Unified Registration Statement with WA State Addendum  Provide required attachments listed on renewal form  $10 renewal fee  Filings accepted by mail or in person  Expedited Service available

Common Reasons for Registration Rejections  Incomplete form  Missing required attachments  Financial inconsistencies with IRS return  Missing filing fee or late fee  Missing IRS Determination Letter

Consequences of Not Registering  Late fees  File closure  Attorney General involvement  Legal action, legal fees and/or civil penalty  Actions posted to Charities Program website  Violating chapter is a gross misdemeano r

Resources for Charities  Free Management Library:  Independent Sector:  Internal Revenue Service:  King County Bar Association:  Nancy Bell Evans Center on Nonprofits & Philanthropy:  National Association of State Charity Officials:  The Nonprofit Center:  Nonprofit Risk Management Center:  Nonprofit Source:  Panel on the Non Profit Sector:  Seattle University, Non Profit Leadership:

Washington State’s Charitable Solicitations Laws If you would like more information, please contact the Charities Program directly at: Office of the Secretary of State Charities Program PO Box Olympia, WA (toll-free in WA) Office location: 801 Capitol Way S Olympia, WA 98501