R152. Commerce, Consumer Protection.
R152-22. Charitable Solicitations Act Rule.
R152-22-1. Authority.
These rules are promulgated under Section 13-2-5(1) to facilitate the orderly administration of the Charitable Solicitations Act (hereafter, "the Act"), Title 13, Chapter 22.
R152-22-2. Definitions. Clarifications.
(1) The definitions set forth in Section 13-22-2 are incorporated herein.
(2) In addition the following definition as regards the administration of R152-22 and Chapter 22 of Title 13 is deemed necessary by the division.
(a) "Parent foundation" or "Parent organization" means a charitable organization which charters or affiliates local units under terms specified in the parent charitable organization's charter, articles of organization, agreement of association, instrument of trust, constitution or other organizational instrument or bylaws. For purposes of registration under Section 13-22-5 a parent foundation or organization is deemed to be soliciting, requesting, promoting, advertising, or sponsoring solicitation in the state within the meaning of said section and thus requiring registration if any part of the funds raised within the state or from residents and inhabitants of the state by the local chapter, branch, area, office or similar affiliate of any other person located within and maintaining a presence in the state inure to the benefit of the parent foundation or organization whether in the form of a percentage division or "split" or affiliation fee or fees paid by the local chapter, branch, area, office or similar affiliate of any other person located within and maintaining a presence in the state.
(1) In addition the following clarification of definition as regards the administration of R152-22 and Chapter 22 of Title 13 is deemed necessary by the division.
(a) "Vending device" as defined by Section 13-22-2(12) and "Vending device decal" as defined by Section 13-22-2(13) as they relate to the necessity of registering as a charitable organization, professional fund raiser, professional fund raising counsel or consultant creates a rebuttable presumption that the party utilizing such a vending device and or vending device decal is acting as such.
R152-22-3. Application for Charitable Organization Permit.
(1) Any application for registration as a charitable organization shall be executed on the form authorized by the Division.
(2) A statement of collections and expenditures shall be executed on the form authorized by the division.
(3) Applicants or registrants shall submit to the division, on request:
(a) an updated copy of a financial statement prepared by an independent certified public accountant;
(b) a copy of any written contracts, agreements or other documents showing to whom the applicant or registrant disbursed the funds or a portion of the funds contributed to it;
(c) a copy of the applicant's or registrant's articles of incorporation or other organizational documentation showing current legal status;
(d) a copy of the applicant's or registrant's current by-laws or other policies and procedures governing day to day operations;
(e) a setting forth of the applicant's or registrant's registered agent within the State of Utah for purposes of service of process, including his, her or its name, street address, telephone and facsimile numbers;
(f) a copy of the applicant's or registrant's IRS Section 501(c)(3) tax exemption letter, if applicable;
(g) either the social security number or driver's license number of each of the applicant's or registrant's board of directors and officers, if a corporation, or partners or the individual applicant or registrant, for the purposes of background checks;
(h) as to the most recent tax year:
(A) if the applicant filed an IRS Form 990, a copy of the most recent IRS filing;
(B) if the applicant filed an IRS Form 990-EZ, 990-N, or 990-PF:
(I) a copy of the most recent IRS filing; and
(II) a completed Utah Statement or Functional Expenses;
(C) if the applicant is not required to file any type of IRS Form 990, a completed Utah Statement of Functional Expenses; or
(D) if the applicant has no previous financial information, the financial portion of the application, completed on a pro forma basis; and
(i) a statement as to whether the charitable organization has conducted activities regulated by the Charitable Solicitations Act, Utah Code Title 13, Chapter 22, without being duly registered with the Division.
(4) All initial applications and renewals of registration in accordance with Section 13-22-6 shall be processed within twenty (20) business days after their receipt by the division.
R152-22-4. Financial Reports and IRS Form 990s.
(1) Based on the intent of Section 13-22-15(4) an "annual financial report or IRS Form 990" means the most recent or previous fiscal year only will be accepted by the division.
(2) Based on the intent of Section 13-22-15(2) "within 30 days after the end of the year reported" means the end of the registration year just completed.
R152-22-5. Notice of Claim of Exemption.
(1) A charitable organization or individual claiming an exemption from registration under Section 13-22-8 shall file a notice of claim of exemption with the division, prior to conducting any solicitation.
