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Nonprofit Solicitation Requirements

What is the charitable solicitation registration statement?
How do I add the charitable solicitation registration statement to my entity?
How do I obtain the charitable solicitation registration statement exemption for my entity?
How do I file the charitable solicitation registration statement or exemption for my entity if its Initial/Annual List is not due?
How do I amend the information in my filed Charitable Solicitation Registration Statement for my entity?
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?
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Q: What is the charitable solicitation registration statement?
A:
Pursuant to NRS Chapter 82.382 – 82.417, every non-profit corporation that solicits tax-deductible charitable contributions is required to register with the Secretary of State before soliciting contributions.
Q: How do I add the charitable solicitation registration statement to my entity?
A:

The charitable solicitation registration statement (CSRS) may be added to the corporation by checking the box on its Initial/Annual List of Officers form, when filing online or in paper form, and by providing all information on the CSRS.

If submitting the Initial/Annual List of Officers by fax, email or U.S. mail, the separate Charitable Solicitation Registration Statement form must be completed and submitted with the list.

Q: How do I obtain the charitable solicitation registration statement exemption for my entity?
A:
The Exemption From Charitable Business Solicitation Registration form must be submitted with the Initial/Annual List of Officers by fax, email or U.S. Mail; the exemption is not available online.

Charitable business solicitation registration exemption criteria:

• Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually.
• Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation.
• Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3).
Q: How do I file the charitable solicitation registration statement or exemption for my entity if its Initial/Annual List is not due?
A:
By completing the Charitable Solicitation Registration Statement form or Exemption From Charitable Business Solicitation Registration form and submitting with an Amended List of Officers by fax, email or U.S. Mail; you cannot file online.
Q: How do I amend the information in my filed Charitable Solicitation Registration Statement for my entity?
A:
By completing the Charitable Solicitation Registration Statement form and submitting with an Amended List of Officers by fax, email or U.S. Mail; you cannot file online.
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.
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