Licensing requirements vary from state to state. We've compiled the latest contact information for you, from Alabama to Wyoming. The Board provides a forum for addressing fire protection and prevention issues of statewide concern; develops technical and performance.Frequently Asked Questions . How can I tell if it is legitimate? The Attorney General's office can tell you if a charity is registered and current in its reporting requirements. Welcome to the California Board of Behavioral Sciences website. We license LMFTs, LCSWs,LEPs, and LPCCs. We register Marriage and Family Therapist Interns, Associate. State of California—Health and Human Services Agency Department of Health Care Services JENNIFER KENT EDMUND G. However, we can't tell you whether it is legitimate, or such things as how effective it is, or whether it uses its money wisely. There is no Attorney General's seal of approval. It is up to the individual donor to check out a charity for him/herself. How can I check out a charity? You may find the most recently filed Form 9. EZ or 9. 90 PF by searching the database maintained by the Attorney General’s Registry of Charitable Trusts (Registry). The Registry maintains the public files, including, the financial reports (IRS Form 9. The Registry receives and processes the periodic financial reports that must be filed by the largest public benefit corporations and charitable trusts. If a charity has not registered with the California Attorney General, the Registry is unable to provide any information about it. Also, some charities, such as hospitals, schools, and churches, are exempt from registering and reporting to the Registry; thus, as to these charities, you may not find any information on the Registry’s database. If the charity has registered, the Registry can provide the following public information: a copy of its articles of incorporation or trust instrument, copies of annual information returns (IRS Form 9. EZ for public charities and Form 9. PF for private foundations) filed by the charity, and the RRF- 1 form. These documents may contain valuable information about the charitable organization and its programs. Please note that not every financial report submitted by a charity is available on the Registry’s database, and the information on the reports is unedited. Federal law now requires a charity to send you a copy of its Form 9. If the form is not available by searching the Registry’s database, this is the fastest way to obtain the information. Copies of Form 9. Registry’s searchable database for free. How can I understand the information that is on a charity's Form 9. IRS Form 9. 90 basically explains how much money the charity received for the year reported, and gives a fairly detailed breakdown of how the charity spent the money. The Attorney General's Office has prepared instructions for detailed review of a Form 9. They are contained in the Attorney General's Guide to Charitable Solicitation at pages 2. What is the role of governmental agencies regarding charities? Various government agencies take actions that affect the status and operations of charitable organizations. At any time during the operating life of a charity, the IRS or the. Franchise Tax Board may audit the organization to determine its liability for taxes, penalties, or revocation of. The role of the Attorney General in overseeing California charities is different from the IRS and Franchise Tax. Board. The Attorney General represents the public beneficiaries of charities, who cannot sue in their own right. If such improper actions by directors have resulted in a loss. Attorney General may sue the directors to recover from them the missing funds. The. funds recovered by the Attorney General are returned to the charity. What does the Attorney General investigate? Some of the problems frequently investigated by the Attorney General include: self- dealing transactions either between a director and the public benefit corporation, or by trustees; loans by a corporation to a director or officer; loss of substantial corporate funds or assets during one year; losses of charitable assets through speculative investments; excessive amounts paid by a public benefit corporation or charitable trust for salaries, benefits, travel, entertainment, legal and other professional fees; sale of a charity or conversion of a public benefit corporation to for- profit status (authorized by statute under restricted conditions) at a price that is unfair to the charity; illegal use of charitable funds; and diversion of charitable funds from their intended purpose.
The Attorney General also investigates allegations of criminal activity by charities. Persons with complaints of criminal activity by a charity should also contact the local district attorney. What does the Attorney General's Office generally not investigate? The Attorney General's charitable trusts jurisdiction does not apply to churches, religious corporations, homeowners’ associations, and most mutual benefit corporations. The Attorney General does not review matters involving internal labor disputes, contested elections, disagreements between directors and members over policy and procedures, and most legal actions between charities and third parties regarding contracts or torts. Persons with complaints in any of the foregoing areas may choose to consult a private attorney to review legal rights and remedies. What can I expect when I submit a complaint to the Attorney General’s Office about a charity or a charitable solicitation? The Attorney General's Office receives thousands of inquiries and complaints from the general public, news reporters, and other interested parties regarding possible mismanagement or diversion of charitable assets. All complaints about charities are reviewed by the audit staff of the Attorney General's Charitable Trusts Section. An investigation is conducted in those cases in which there is reliable evidence of a diversion of assets or gross mismanagement resulting in a significant financial loss to the charity. If these improper actions have resulted in a loss of charitable assets, the Attorney General may sue the directors to recover from them the missing funds. The funds recovered by the Attorney General are returned to the charity. Although disclosure procedures prohibit the Attorney General from discussing pending investigations or indicating whether any specific action has or will be taken with respect to a particular organization, you may be assured that the Attorney General seeks to administer the charitable trusts laws equitably and efficiently. To whom does the Nonprofit Integrity Act of 2. The Nonprofit Integrity Act of 2. Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code sections 1. Attorney General has enforcement or supervisory powers. The Nonprofit Integrity Act of 2. The law’s application is not limited to entities that are tax exempt under section 5. Internal Revenue Code, which pertains to charities. With certain limited exceptions, the law applies to any person holding money or property for charitable purposes. This includes entities that are tax exempt under other subsections of section 5. If, for example, a social club or fraternal organization holds a fundraising event for a charitable purpose, such as creation of a college scholarship fund, the moneys it collects are held as a charitable trust and it is subject to the law. The law applies to all foreign charitable corporations (corporations formed under the laws of other states) doing business or holding property in California for charitable purposes. Doing business in California includes soliciting donations in California by mail, by advertisements in publications, or by any other means from outside of California that satisfy the constitutional . Other examples of doing business in California include engaging in any of the following activities in California: holding meetings of the board of directors or corporate members here, maintaining an office here, having officers or employees who perform work here, and/or conducting charitable programs here. In general, if a foreign charity. Follow instructions for IRS Form 9. PF, Part I, Line 1. Are non- cash contributions included in . Follow instructions for IRS Form 9. Part I, Line 1. For purposes of determining gross revenue, how will income derived from special events be treated? Income from special events will be treated as reported on IRS Form 9. Follow instructions for IRS Form 9. Part I, Lines 9a through 9c. For purposes of determining gross revenue, how will one- time donations be treated? The statute does not provide for an exemption for such donations. Follow instructions for IRS Form 9. Part I, Line 1. Must a charity that has audited financial statements for any fiscal year ending before January 1, 2. Attorney General? No; the statute is not retroactive, although the Attorney General has the power, under investigative powers conferred by other statutory provisions, to require production of such financial statements. What documents related to audited financial statements must be released to the public? The audited financial statement and notes to the statement must be released to the public. The management letter is not part of the audited financial statement and is not required to be released to the public. Does the extension for filing IRS Form 9. No. The statute does not provide for an extension of time. Who may serve on the audit committee? The audit committee may include persons who are not members of the board, but may not include any members of the staff of the corporation, including the president or CEO or the treasurer or CFO. With respect to those functions, the audit committee does not have all the authority of the board because section 1. For all other responsibilities outlined in subsection (e)(2), the audit committee does function as a section 5. If, however, the audit committee includes a non- board member, all of the committee’s actions are subject to the supervision of the board. Regardless of how the audit committee is constituted and regardless of what functions it performs, a director must perform the duties of a director in compliance with the provisions of Corporations Code section 5. When must a charitable organization conduct an initial review of the compensation of its president or CEO and its treasurer or CFO? May it wait to do so until one of the events set forth in the new law occurs?
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