Annual Reports For Charitable Organizations

PURPOSE: This rule prescribes the forms and methods by which charitable organizations shall file annual reports following their initial registration. (1) Within seventy-five (75) days of the close of each fiscal year, each charitable organization shall file an annual report with the attorney general’s office using the form prescribed by 15 CSR 60-3.090. The first such annual report shall be due seventy-five (75) days after the close of the first fiscal year ending after the date on which the charitable organization files its initial registration. (2) Each annual report shall be accompanied by a fifteen dollar ($15) filing fee, which fee must be paid by money order, cashier’s check, personal check or corporate check. All fees shall be made payable to the Merchandising Practices Revolving Fund. (3) Additional pages may be attached to the annual report if necessary to answer any questions. The question number being answered must be referenced at the top of the attached pages. (4) Each annual report shall be signed and notarized before it may be filed with the attorney general’s office. Failure to have annual report forms signed and notarized will result in an ineffective annual reporting. (5) Failure to submit an annual report within seventy-five (75) days of the close of an organization’s fiscal year shall cause the registration for that charitable organization to become delinquent. A charitable organization with a delinquent registration shall be considered in violation of section 407.462, RSMo. (6) Each charitable organization which files its annual report more than seventy-five (75) days after the close of its fiscal year shall pay a late fee of ten dollars ($10) in addition to the annual report filing fee of fifteen dollars ($15). (7) The registration of each charitable organization which does not file its annual report within six (6) months of the close of its fiscal year shall expire and the charitable organization must file a new initial registration statement. The new initial registration shall be accompanied by a reinstatement filing fee of thirty-five dollars ($35) in addition to the fifteen dollar ($15) filing fee required for initial registration statements. If funds are solicited during the period in which a charitable organization is delinquent or in which its registration has expired, the charitable organization shall be in violation of section 407.462, RSMo. AUTHORITY: sections 407.145 and 407.462, RSMo 1986.* Original rule filed Jan. 9, 1987, effective June 25, 1987. *Original authority: 407.145, RSMo 1986, amended 1993; 407.462, RSMo 1986.