Department of Commerce. Division of Consumer Protection

Charitable organization records, i 1987-

View history of records' creator.

Schedule Description

The Division of Consumer Protection administers and enforces the Charitable Solicitations Act (Utah Code 13-22-2(2017)). Records document the charitable organizations that have registered to solicit contributions (Utah Code 13-22-6(2015)) and include applications and registration documents, as well as the organization's articles of incorporation, bylaws, audit reports, financial disclosures, annual reports, and fund-raising plans.

Scope and Content

These files document charitable organizations that have registered for permits with the state to solicit contributions. By issuing a permit, the state does not certify the charitable worthiness of the organization, nor does it guarantee the accuracy of any representation or the truthfulness of any information. Charitable organizations are required by law to be registered with the division prior to soliciting funds.

This series contains a permit to solicit, applications, articles of incorporation, bylaws, audit reports, financial disclosures, annual reports, and plans on how the monies will be collected and spent.

Notes

Retention is comparable to RLIN series from Pennsylvannia PASV87-A770 and Wisconsin WIHV86-A2036.
Guidelines are in UCA 13-22 (1990).

From https://www.irs.gov/charities-non-profits/public-disclosure-and-availability-o -exempt-organizations-returns-and-applications-contributors-identities-not-subject-to-disclosure :

Public Disclosure and Availability of Exempt Organizations Returns and Applications: Contributors' Identities Not Subject to Disclosure

Is a tax-exempt organization required to disclose the names or addresses of its contributors?

A tax-exempt organization is generally not required to disclose publicly the names or addresses of its contributors set forth on its annual return, including Schedule B (Form 990, 990-EZ, or 990-PF). The regulations specifically exclude the name and address of any contributor to the organization from the definition of disclosable documents. Contributor names and addresses listed on an exempt organization's exemption application are subject to disclosure, however.

This general exclusion for contributor information on annual returns does not apply to private foundations, or to political organizations described in section 527 of the Internal Revenue Code. Certain tax-exempt political organizations must report the name and address, and the occupation and employer (if an individual), of any person that contributes in the aggregate $200 or more in a calendar year on Schedule A of Form 8872. Tax-exempt political organizations may also be required to file Form 990, including Schedule B. Political organizations must make both of these forms available to the public, including the contributor information.

Page Last Reviewed or Updated: 12-Apr-2017