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Nonprofit Solicitation Requirements

What does "charitable contrbution" mean?
What does “solicit charitable contributions” mean?
How do I become a 501(c)(3) Charitable Organization?
When is a Charitable Solicitation Registration Statement (CSRS) required to be filed?
Is there an additional fee for the CSRS?
What information is required on the CSRS form?
What is a Form 990?
Is the information contained in the CSRS public information?
Will the names and addresses of the executive personnel be public information?
What happens if a nonprofit corporation does not submit the CSRS with the list of officers when the box is checked "Yes"?
Can I file my list of officers and the CSRS online?
Are there any exemptions from filing the CSRS?
Is there a filing required to claim exemption from the CSRS?
Do I need to make any disclosures when soliciting any type of donation or contribution, charitable or otherwise?
Does wording of disclosure have to be used in situations where the donation is unsolicited? Or, will a disclosure in the acknowledgement and receipt suffice?
If our non-profit is registered in another state, can we solicit in Nevada without being registered here?
We are a NV-registered affiliate of a national organization. Must solicitations to NV donors made on our behalf by our national office (located out of state) comply with AB 60 disclosure requirements?
Third-party processors that represent our organization in fundraising campaigns use their own forms with language with which we cannot control. Is our Nevada nonprofit noncompliant?
What about girls who sell Girl Scout cookies to raise funds? We assume that this would not apply as it is not a charitable donation. Is our assumption correct?
My organization hosts an event where the ticket price covers the meal and entertainment costs, and the remainder is diverted to our general revenue. Is solicitation disclosure required?
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Q: What does "charitable contrbution" mean?
A:
“Charitable contribution” means a contribution that is recognized as a tax deductible contribution pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. § 170(c), future amendments to that section and the corresponding provisions of future Internal Revenue laws.
Q: What does “solicit charitable contributions” mean?
A:
“Solicit charitable contributions” means to request a contribution, donation, gift or the like that is made by any means, including, without limitation: 
    a. Mail; 
    b. Commercial carrier; 
    c. Telephone, facsimile, electronic mail or other electronic device; or 
    d. A face-to-face meeting.

The term includes requests for contributions, donations, gifts or the like which are made from a location within this State and solicitations which are made from a location outside of this State to persons located in this State, but does not include a request for contributions, donations, gifts or the like which is directed only to a total of fewer than 15 persons or only to persons who are related within the third degree of consanguinity or affinity to the officers, directors, trustees or executive personnel of the corporation.
Q: How do I become a 501(c)(3) Charitable Organization?
A:
The 501(c)(3) charitable designation is granted by the Internal Revenue Service. The Secretary of State does not grant 501(c)(3) charitable status. Information relating to becoming a 501(c)(3) charitable organization may be found at www.irs.gov.
Q: When is a Charitable Solicitation Registration Statement (CSRS) required to be filed?
A:
Beginning January 1, 2014, the CSRS is due at the time a corporation files its initial and annual lists of officers. A nonprofit corporation will indicate if it will or intends to solicit charitable contributions by checking the associated box on its initial or annual list of officers. If checked yes, the corporation must complete and file the CSRS.
Q: Is there an additional fee for the CSRS?
A:
No, there is no additional fee over and above the normal fee for filing the list of officers.
Q: What information is required on the CSRS form?
A:
The name of the nonprofit corporation as filed with the Secretary of State,
The name as filed with the Internal Revenue Service, if different,
The names by which the nonprofit corporation intends to solicit charitable contributions,
Addresses of the principal place of business and any offices in Nevada,
Tax exempt status and IRS Employer Identification Number (EIN),
The names and addresses of executive personnel,
The month and day of its fiscal year end,
Financial information from IRS Form 990, or if no 990, a good faith estimate,
The signature of an officer of the nonprofit corporation.

**The nonprofit corporation may also include its web address and USA PATRIOT ACT certification; both of which are optional.
Q: What is a Form 990?
A:
“Form 990” means the Return of Organization Exempt from Income Tax (Form 990) of the Internal Revenue Service of the United States Department of the Treasury, or any equivalent or successor form of the Internal Revenue Service of the United States Department of the Treasury.
Q: Is the information contained in the CSRS public information?
A:
Yes. The information will be available to the public on the Secretary of State’s Free Business Entity Search and through Bulk Data Download services.
Q: Will the names and addresses of the executive personnel be public information?
A:
Yes, by law all information contained in the CSRS shall be made public and available on the Secretary of State’s website. However, law does not require home addresses for officers, directors or executive personnel; business addresses may be listed.
Q: What happens if a nonprofit corporation does not submit the CSRS with the list of officers when the box is checked "Yes"?
A:
The list filing will be rejected as incomplete and will need to be resubmitted in corrected form with the completed CSRS as necessary. Additional fees and penalties may apply if the completed forms are not resubmitted by the initial or annual list due date.

NOTE - Nonprofit corporations that willfully fail or neglect to file the CSRS when required may also be subject to revocation of their right to do business in Nevada and to a civil penalty of $1,000, and may be enjoined from soliciting charitable contributions.
Q: Can I file my list of officers and the CSRS online?
A:
Yes, you can file these electronically using NVSilverFlume, Nevada’s Business Portal at http://www.nvsilverflume.gov.
Q: Are there any exemptions from filing the CSRS?
A:
Yes, if an entity meets the any one or more of the following criteria: 
    a. The nonprofit corporation solicits to fewer than 15 persons annually, 
    b. The nonprofit corporation solicits only to persons related within a 3rd degree of consanguinity, 
    c. The nonprofit corporation is recognized as a church pursuant to section 501(c) 3 of the Internal Revenue Code.
Q: Is there a filing required to claim exemption from the CSRS?
A:
Yes, a nonprofit corporation may claim exemption by completing and signing under penalty of perjury the Exemption from Charitable Solicitation Registration Statement form.
Q: Do I need to make any disclosures when soliciting any type of donation or contribution, charitable or otherwise?
A:
A person representing, verbally or in written or electronic communication, that he or she is conducting a solicitation for or on behalf of a charitable organization or nonprofit corporation shall disclose:
The full legal name of the organization as registered with the Secretary of State
The State or jurisdiction where the organization is formed
The purpose of the charitable organization or nonprofit corporation
The contribution or donation may be tax deductible or that the deduction does not qualify as tax deductible.

A person shall not make any misleading or deceptive claims or omissions pursuant to the deceptive trade provisions of NRS 598.1305.

The Attorney General has jurisdiction to investigate violations of these disclosure provisions.

Those whose solicitations are directed to fewer than 15 persons annually or only to persons related within a 3rd degree of consanguinity, or those that are recognized as a church pursuant to section 501(c) 3 of the Internal Revenue Code are exempt from the disclosure provisions.
Q: Does wording of disclosure have to be used in situations where the donation is unsolicited? Or, will a disclosure in the acknowledgement and receipt suffice?
A:
Disclosure is required in a solicitation or direct ask. An unsolicited donation doesn’t meet the definition of solicitation. This is specified in the regulation. There is no legal requirement specified in the NRS that a disclosure appear on the receipt or acknowledgement of an unsolicited donation/contribution, but providing one is considered a best practice and recommended.
Q: If our non-profit is registered in another state, can we solicit in Nevada without being registered here?
A:
No, under current law if you are soliciting for contribution/donations to people/businesses etc. in Nevada, the nonprofit corporation must be registered (qualified to do business in Nevada) as a foreign nonprofit corporation.
Q: We are a NV-registered affiliate of a national organization. Must solicitations to NV donors made on our behalf by our national office (located out of state) comply with AB 60 disclosure requirements?
A:
Yes, any solicitation made to Nevada donors will be required to provide the disclosure.
Q: Third-party processors that represent our organization in fundraising campaigns use their own forms with language with which we cannot control. Is our Nevada nonprofit noncompliant?
A:
Third-party processors will have to add language to any form or method used to solicit donors in Nevada that states whether or not the contribution may be or is not tax-deductible.
Q: What about girls who sell Girl Scout cookies to raise funds? We assume that this would not apply as it is not a charitable donation. Is our assumption correct?
A:
No, your assumption is not correct. The organization, if it is a 501(c) 3 organization, is required to be registered with the SoS as it should be under current law and it may be required to provide the additional Charitable Solicitation Registration Statement information. Any solicitation would require the disclosure statement except for in the sale of a product, good or service may help the organization; this is the purchase of tangible item to be consumed or utilized.
Q: My organization hosts an event where the ticket price covers the meal and entertainment costs, and the remainder is diverted to our general revenue. Is solicitation disclosure required?
A:
Yes, you would need to state that some portion of the ticket price may be or is not tax deductible.
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