Closing / Dissolving a Charity in State of Oregon

Oregon law requires written notification of an intention to dissolve every public benefit or religious nonprofit corporation at or before the time the corporation delivers articles of dissolution to the Secretary of State. The notification must include a detailed list of organizations or persons who will receive the nonprofit corporation's assets upon dissolution. The list must include names, addresses and amounts that are to be distributed to each beneficiary. You can provide the list on a letter or on a Closing Form.

Mail the letter or the form to: Charitable Activities Section, 1515 SW 5th Avenue, Suite 410, Portland, OR 97201.Public benefit corporations must distribute all assets to an organization organized for a public or charitable purpose, a religious corporation, the United States, a state, or a person who is recognized as exempt under section 501(c)(3) of the Internal Revenue Code of 1986.Please note that corporations organized in Oregon may not close their file with the Oregon Department of Justice until the corporation dissolves. Corporations which meet the registration requirements may not close their file regardless of whether the organization is currently active.
Private Foundation Rules

One restriction on private foundations is that they may not engage in certain "taxable expenditures." State law (ORS 65.036(5)) also prohibits these types of expenditures. The IRS identifies five types of taxable expenditures, further defined by regulations and procedures:
§4945(d)(1) Taxable expenditures include those spent to carry on propaganda, or otherwise attempt to influence legislation, including grass roots lobbying and direct lobbying by communicating to the general public.

§4945(d)(2) Taxable expenditures include those spent to influence the outcome of any specific public election, or to carry on a partisan voter registration drive (directly or indirectly).
§4945(d)(3) Taxable expenditures include grants to individuals unless the grants are conducted pursuant to a procedure that is approved in advance by the IRS. Even if grants are made on an objective basis, the pre-approved process must be followed.

§4945(d)(4) Taxable expenditures include grants to organizations which do not qualify for public charity status and for which the private foundation does not exercise "expenditure responsibility," including a pre-grant inquiry, written grant agreement, written report from grantee, and disclosing the grant on IRS form 990-PF.

§4945(d)(5) Taxable expenditures include funds spent for any purpose other than proper charitable purposes. Although education of the public is a proper purpose, "educational purposes" are defined by IRS Rev. Proc. 86-43, and may not include biased, distorted, unsupported, or inflammatory statements.

The strict prohibition on lobbying contained in IRC §4945(d)(1) and ORS 65.036(5) applies only to private foundations. While there is no similar prohibition for public charities, IRS rules do provide that "no substantial part" of the organization’s activities may be lobbying. A public charity has the opportunity to make an election by filing IRS form 5768, which helps identify the dollar limitations for the lobbying activity. Charities should contact their legal advisor to see if such an election is appropriate. Both types of §501(c)(3) organizations are prohibited from engaging in "political" expenditures, but this prohibition is limited to the support for or opposition to candidates for political office.

(courtesy state website)

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Massachusetts - Advisory On Donations Of Cars To Charity

Donating a car is an excellent way to support a charitable organization while still reaping an economic benefit through a tax deduction. All donors should be aware that tax deductions for used automobiles, boats, or airplanes are available only to those individuals who donate to a qualified charity and who itemize deductions on their tax returns. Here are some tips to consider when deciding whether to donate your car to charity:

Do make sure that you are donating to an eligible organization. Tax deductions are available for donations made to §501(c)(3) organizations, public charities which the Internal Revenue Service has determined to be tax-exempt. To verify an organization’s qualified status, contact the Public Charities Division at (617) 727-2200, ext. 2101; the IRS Tax Exempt/Government Entities Customer Service at 1-877-829-5500; or look for IRS Publication 78 in your local library’s reference section or on the IRS website, www.irs.ustreas.gov. Churches, synagogues, temples, mosques, and governments are not required to register with the Public Charities Division or to apply to the IRS for tax-exempt determination. They may not be listed in Publication 78, but donations to these institutions are tax deductible.

Do ask the charity plenty of questions. Find out what the organization’s mission is and how your donation will help it. Ask if your donation can go to a particular program or service that interests you or whether it must go only into the charity’s general fund. Do not donate to an organization that avoids talking about its charitable purpose or refuses to send you information.

Do ask what the charity will do with your car. Some charities refurbish cars and give them to people in need. Some technical schools use cars in their auto shop programs. Other organizations simply resell the car or sell its parts and use the proceeds for their charitable purposes.

Do ask if the charity handles all aspects of your donation. Many charities contract with for-profit companies to handle all the details of motor vehicle donations. If this is the case, ask how the money from your car donation is split between your charity and the for-profit company.

Deduct only the amount allowed by law. Section 884 of the American Jobs Creation Act of 2004 added §§ 170(f)(12) and 6720 to the Internal Revenue Code and changed the rules for donations of motor vehicles, boats, and airplanes beginning in 2005. There are different rules concerning deductions, depending on the value of the car and on whether the charity will keep and use the car or whether it will sell the car (or its parts).


The IRS has published "A Donor's Guide to Vehicle Donations" (Publication 4303), which details the new rules. You can obtain Publication 4303 from the IRS at your local IRS office, or by calling 1-800-TAX-FORM (1-800-829-3676), or from the IRS website, www.irs.gov.

Do have your motor vehicle appraised by a qualified professional appraiser if it is worth more than $5,000.

Do make sure you have the title to your vehicle. A charity should not accept your donation without a title. To obtain a duplicate title, visit your local Registry of Motor Vehicles branch or visit the Registry’s website at www.mass.gov/rmv.

Do take responsibility for transferring the title at the time of the donation. On the back side of your title, you should assign the title to the charity, enter the correct mileage from the odometer, and sign and date the form. Be sure to make and keep a copy of both sides of your title. Do not assign your title to the towing company or the for-profit company that picks up or receives your car. An assignment of title should be made only to the charity.

Do maintain a personal record of your donation. Items that should be included in your record include
- the written contemporaneous acknowledgment from the charity
- the name and address of the organization to which you contributed
- the date and place where your vehicle was picked up
- a reasonably detailed description of the donated car or a photograph of the car
- the fair market value of the car at the time of the contribution and how that value was calculated
- a signed copy of the appraisal, if the motor vehicle was appraised
- any terms or conditions attached to the car donation
- how you obtained the car (by purchase, gift, inheritance, etc.) and the date
- a copy of your title, registration, and any receipts you are given by the tow company or the charity.

Do contact the Public Charities Division of the Attorney General’s Office at (617)727-2200, extension 2101, if you think that an organization is illegally posing as a charity or using deceptive advertising to solicit donations.

(courtesy state website)

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New York Charities and non-profit organization's Frequently Asked Questions (FAQ)

Q: What are the different registration types for charitable and other non-profit organizations?

There are two statutes that require registration of charitable and non-profit organizations:• Article 7-A: Article 7-A of the Executive Law (Article 7-A) requires registration of charitable and other nonprofit organizations that solicit contributions from New York State (including residents, foundations, corporations, government agencies and other entities).• EPTL: Section 8-1.4 of the Estates, Powers and Trusts Law (EPTL) requires registration of charitable organizations that are incorporated, are formed or otherwise conduct activity in New York State.

Based on these two registration statutes, there are three registration types for charitable and other non-profit organizations registered with the Charities Bureau:• Article 7-A: Organizations registered pursuant to Article 7-A only and not registered under the EPTL.• EPTL: Organizations registered pursuant to the EPTL only and not registered under Article 7-A.• Dual:Organizations registered pursuant to both Article 7-A and the EPTL.

Q: How can I find out if an organization is already registered?

You can find out if an organization is registered by using the Charities Bureau Registry Search. To find an organization, you can search by organization name, registration number or federal Employer Identification Number (EIN), or a combination of these search criteria.

Q: What form does a charitable or other non-profit organization need to fill out in order to register?

An unregistered charitable or other non-profit organization that is required to register with the Charities Bureau for the first time must submit Form CHAR410 (Registration Statement for Charitable Organizations). CHAR410i contains instructions on filling out the Form CHAR410 .

Q: When and how can an organization amend its registration?

In order to amend a registration, Form CHAR410-A (Amended Registration Statement for Charitable Organizations) must be submitted to the Charities Bureau. Form CHAR410-A is only for organizations already registered with the Charities Bureau that have amended their information (for example, the organization's name, contact information or list of directors) or document attachments (for example, the certificate of incorporation or by-laws) since the last CHAR410 Series form was filed. Registered organizations are required to notify the Charities Bureau within 30 days of such changes. If such changes are indicated in the organization's most recently filed Form CHAR500 (Annual Filing for Charitable Organizations), your organization need not file an amended registration statement. CHAR410i contains instructions on filling out the Form CHAR410-A.

Q: Who needs to fill out a re-registration statement?

Form CHAR410-R (Re-Registration Statement for Charitable Organizations) is only for organizations whose registration to solicit contributions has been cancelled as the result of a violation of Article 7-A registration or reporting requirements. In most cases, the organization will receive a notification from the Charities Bureau notifying them of an annual filing delinquency and requiring submission of re-registration statement. CHAR410i contains instructions on filling out the Form CHAR410-R .

Q: Are any organizations exempt from registering?

How can my organization request an exemption?Certain organizations are exempt from registering. Unregistered organizations that are exempt from registration are not required to submit an exemption request to the Charities Bureau. However, if you believe your organization is exempt from registration under Article 7-A or the EPTL or both and would like confirmation of such exemption, complete the Form CHAR410 (Registration Statement for Charitable Organizations), check "Yes" in Part E (Request for Registration Exemption) and attach Schedule E (Request for Registration Exemption for Charitable Organizations) with all required attachments listed in Schedule E next to the exemption claim(s) you select. A complete list of exemption reasons can be found in Schedule E.

If your organization is already registered with the Charities Bureau but you believe your organization is exempt from registration under Article 7-A or the EPTL or both, you must claim an exemption by completing the Form CHAR410-A (Amended Registration Statement for Charitable Organizations), checking "Yes" in Part E (Request for Registration Exemption) and attaching Schedule E with all required attachments listed in the schedule next to the exemption claim(s) you select.

Q: My organization doesn't operate in New York. Isn't it exempt?

There are two New York State laws governing charitable and other non-profit organizations - the Estates, Powers and Trusts Law ("EPTL") and Article 7-A of the Executive Law ("Article 7-A"). Subject to the specific exemptions listed in Schedule E (Request for Registration Exemption for Charitable Organizations), the EPTL requires registration for all organizations holding or administering charitable assets or otherwise doing business in New York State.

Article 7-A governs the solicitation of contribution from New York-based individuals, corporations, foundations and institutions. Subject to the specific exemptions listed in Schedule E (Request for Registration Exemption for Charitable Organizations), Article 7-A requires registration for all organizations that solicit contributions, whether or not the organizations are based in New York State or otherwise conduct business in New York State.Charitable organizations may be required to register and file annual reports pursuant to both laws.

Q: What forms and fees does an organization need to file each year?

Registered charitable or other non-profit organizations are required to submit an annual filing to the Charities Bureau every year, even if your organization is below the financial thresholds for submitting an annual financial report. You must file Form CHAR500 (Annual Filing for Charitable Organizations). Depending on the organization's finances during the year, you may be required to submit a filing fee and attachments, such as an IRS Form 990, 990-PF or 990-EZ and an accountant's audit or review. To learn how to complete Form CHAR500 and what fees and attachments are required, see the Instructions for the CHAR500.

Q: When are annual filings due?

Filing due dates depend on an organization's registration type. Article 7-A and Dual registrants are required to file within 4.5 months after the end of their fiscal year. EPTL registrants are required to file within 6 months after the end of their fiscal year.

Q: How can an organization request an annual filing extension?

In order to request a three month extension of time to file an annual filing, an email can be sent to: charities.extensions@oag.state.ny.usEmail requests for extensions must contain the name of the organization, its Charities Bureau registration number and its Federal Employer Identification Number (EIN) in the subject line. The body of the email must contain a request for an extension, including the reasons for the request.Further extension requests must be submitted in writing. For complete instructions on requesting an extension, please see this notice.

Q: What information on organizations is available to the public?

In general, all registrations and annual filings submitted to the Charities Bureau are open for public inspection pursuant to the New York Freedom of Information Law ("FOIL"), subject to the exceptions described below. The Charities Bureau's website contains links to the private website of ERI, Economic Research Institute. ERI's site displays Forms 990, 990-EZ and 990-PF submitted to the IRS by organizations required to file those forms with the IRS. The IRS makes those forms publicly available and provides them to ERI under the United States Freedom of Information Act ("FOIA ").

Q: Is any information in the annual filing exempt from disclosure to the public?

Information contained in the CHAR500 annual filing form and its attachments, including the IRS Form 990, 990-EZ or 990-PF with schedules, is open to public inspection pursuant to the FOIL unless otherwise stated below.The only parts of the annual filing exempt from FOIL disclosure to the public are:• Schedule B (Schedule of Contributors) to the IRS Form 990 or 990-EZ, which is also exempt from disclosure by the IRS pursuant to FOIA. (Note: Schedule B to the IRS Form 990-PF is not exempt from FOIL or FOIA disclosure.)• IRS Form 990-T (Exempt Organization Business Income Tax Return), which is also exempt from FOIA disclosure.

Q: Is the preparer's social security number exempt from disclosure to the public?

If included, the Preparer's Social Security Number on the signature block of the IRS 990, 990-EZ or 990-PF is not exempt from FOIL or FOIA disclosure. However, pursuant to the IRS instructions to such forms, the Preparer's Social Security Number is not required on the 990, 990-EZ or 990-PF for most tax-exempt organizations:

Instructions to the IRS Forms 990 and 990-EZ:"Enter the preparer's social security number (SSN), preparer tax identification number (PTIN), or employer identification number (EIN), only if the Form 990, or Form 990-EZ, is for a section 4947(a)(1) nonexempt charitable trust that is not filing Form 1041."Instructions to the IRS Form 990-PF:"If the box for question 13 of Part VII-A is checked (section 4947(a)(1) nonexempt charitable trust filing Form 990-PF instead of Form 1041), the paid preparer must also enter his or her social security number or, if applicable, PTIN and employer identification number in the spaces provided. Otherwise, do not enter the preparer's social security or employer identification number."

The Instructions for Form 990 and Form 990-EZ, Part W (Requirements for a Properly Completed Form 990 or Form 990-EZ), are available on the IRS website at the following web address:http://www.irs.gov/instructions/i990-ez/ar02.htmlThe Instructions for Form 990-PF, Part Q (Public Inspection Requirements, Requirements Placed on the IRS) and the Signature section are available on the IRS website at the following web addresses, respectively:http://www.irs.gov/instructions/i990pf/ch01.htmlhttp://www.irs.gov/instructions/

i990pf/ch02.html Please contact the IRS at 1-877-829-5500 if you have questions about the 990 forms or IRS public disclosure policies.

Q: What is an NTEE code?

National Taxonomy of Exempt Entities (NTEE) codes are used to classify non-profit organizations recognized as tax exempt under the Internal Revenue Code. The NTEE code provides a standardized language for describing the vast range of non-profit organizations. They can be used to define and collect statistics, analyze trends and extract practical information for donors and grantmakers. Detailed information on NTEE codes is available on the website of the National Center for Charitable Statistics.

(Based on NY state charity information provided by office of Attorney General)

New Jersey Charitable organization FAQ

Who must register?
Any organization that has been granted a 501(c)(3) tax exempt status by the IRS;

Charities that are based in New Jersey; Those charities that solicit New Jersey residents for a charitable cause, or any cause that a prospective donor perceives to be charitable; and Any fundraiser receiving compensation to conduct fundraising on behalf of a charity or who acts as fundraising counsel to a charity. In addition, copies of contracts between the charity and the fundraiser must also be filed with the Charitable Registration Section.

Is anyone exempt?

Only religious organizations and schools that file their curricula with the Department of Education are exempt from the provisions of the Charitable Registration and Investigation Act.

When is a charity's renewal registration due?

Six months after an organization's fiscal year ends.

Other registration facts.
Registration renewals are required annually within six months of the end of the charity's fiscal year.

There are two different levels of registration filings:

• Short form filers receive less than $25,000 in contributions from the public.
• Long form filers receive more than $25,000 in contributions from the public.

There may be filing fees associated with the annual filings: Based on contributions reported there are five tiers of fees:

• Short form filers that raise $0-10,000 = no fee
• Short form filers that raise $10,001-$25,000 = $30 fee
• Long form filers that raise less than $100,000 = $60 fee
• Long form filers that raise between $100,000-$500,000 = $150 fee
• Long form filers that raise over $500,000 = $250 fee

(For more more and uptodate information please contact state office)

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Pennsylvania charities - Exclusions or Exemptions

TYPE OF ORGANIZATION	CRITERIA WHICH MUST BE MET FOR EXCLUSION OR EXEMPTION
Organizations of law enforcement personnel, firefighters, or other persons who protect the public safety.	Stated purpose in solicitations must not include any benefit to any person outside the actual active membership of the organization.
Religious institutions and separate groups or corporations which form integral parts of religious institutions.	1) Organization must be tax-exempt under the Internal Revenue Code; and 2) No part of the organization's net income can inure to the direct benefit of any individual; and 3) The organization's conduct must be primarily supported by government grants or contracts, funds solicited from its own membership, congregation, or previous donors, and fees charged for services rendered.
Educational institutions and any auxiliary associations, foundations, and support groups which are directly responsible to educational institutions.	Curricula must be registered with, or approved by, the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education.
Hospitals and hospital foundations.	Organization must be regulated by the Department of Health or the Department of Public Welfare.
Veterans' organizations, volunteer firemen, ambulance associations, rescue squad associations, and their auxiliaries or affiliates.	All fundraising activities of the organization or association must be carried on by volunteers, members, or an auxiliary or affiliate thereof, who receive no compensation, directly or indirectly, for the fundraising activities.
Public nonprofit library organizations.	Organization must receive financial aid from state and municipal governments and file an annual fiscal report with the State Library System.
Senior citizen centers and nursing homes.	Organization must be nonprofit and charitable and must have been granted tax-exempt status under the Internal Revenue Code and all fundraising activities must be carried on by volunteers, members, or officers, who receive no compensation, directly or indirectly, for the fundraising activities.
Parent/teacher associations or organizations.	Organization must be recognized in a notarized letter from the school district in which it is located.
Any corporation established by an act of Congress of the United States.	Corporation must be required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense.
Any charitable organization which receives gross national contributions of $25,000 or less annually.	Organization cannot compensate any person who conducts solicitations.

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