1. (1) A charitable organization shall submit an unredacted copy of its most recent IRS Form 990, 990-EZ, 990-N, or 990-PF to the Division of Corporations and Commercial Code.

2. (2) The submission described by Subsection (1):

   1. (a) shall be submitted in PDF file format, and using the process established by the Division of Corporations and Commercial Code; and

   2. (b) shall be submitted at least annually, at the time the charitable organization:

      1. (i) registers with the Division of Corporations and Commercial Code:

         1. (A) as a nonprofit corporation; or
         2. (B) as a foreign nonprofit corporation; or
      2. (ii) submits its annual report to the Division of Corporations and Commercial Code.

KEY: charities, consumer protection, solicitations, registration

Date of Last Change: January 1, 2025

Notice of Continuation: November 24, 2021

Authorizing, and Implemented or Interpreted Law: 13-2-5; 13-22-6; 13-22-8; 13-22-9; 13-22-10; 13-22-15(2)