(1)

Ask a business law question, get an answer ASAP!
Thousands of highly rated, verified business lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Utah Code 13-22-15

  • Chapter: means a chapter, branch, area, office, or similar affiliate of a charitable organization. See Utah Code 13-22-2
  • Charitable organization: includes a chapter or a person who solicits contributions within the state for a charitable organization. See Utah Code 13-22-2
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Division: means the Division of Consumer Protection of the Department of Commerce. See Utah Code 13-22-2
  • Foreign nonprofit corporation: means the same as that term is defined in Section 16-6a-102. See Utah Code 13-22-2
  • Nonprofit corporation: means the same as that term is defined in Section 16-6a-102. See Utah Code 13-22-2
  • organization: means any person, joint venture, partnership, limited liability company, corporation, association, group, or other entity:
              (2)(a)(i) who is or holds itself out to be:
                   (2)(a)(i)(A) a benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious or eleemosynary, social welfare or advocacy, public health, environmental or conservation, or civic organization;
                   (2)(a)(i)(B) for the benefit of a public safety, law enforcement, or firefighter fraternal association; or
                   (2)(a)(i)(C) established for any charitable purpose;
              (2)(a)(ii) who solicits or obtains contributions solicited from the public for a charitable purpose; or
              (2)(a)(iii) in any manner employs a charitable appeal as the basis of any solicitation or employs an appeal that reasonably suggests or implies that there is a charitable purpose to any solicitation. See Utah Code 13-22-2
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
     (1)(a) Beginning January 1, 2025, and subject to Subsection (2), a charitable organization that is a nonprofit corporation, or that is a foreign nonprofit corporation, shall file an unredacted copy of the charitable organization‘s most recent IRS Form 990, 990-EZ, 990-N, or 990-PF.
     (1)(b) Subsection (1)(a) does not apply to a nonprofit corporation or a foreign nonprofit corporation that is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.
(2)

     (2)(a)

          (2)(a)(i) The division may not require a charitable organization to file Schedule B of a form described in Subsection (1).
          (2)(a)(ii) An IRS Form 990-T is not required to be filed under this section.
     (2)(b) The division shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish:

          (2)(b)(i) the manner in which a charitable organization is required to file the forms described in Subsection (1); and
          (2)(b)(ii) the process by which a charitable organization is required to file the forms described in Subsection (1).