1 MAC Pt. 15, R. 1.01
Definitions
Cite as 1 Miss. Admin. Code Pt. 15, R. 1.01
Definitions. As used in Miss. Code Ann. §§79-11-501 through 79-11-529 and
the Rules promulgated thereunder, the following terms shall have the meaning ascribed to
them below unless the context requires otherwise:
(A) "Act" shall mean the Charitable Solicitations Act, which is codified as
Miss. Code Ann. §§79-11-501 through 79-11-529.
(B) "Religious institution" shall mean
(1)
Ecclesiastical or denominational organizations, churches, diocese
or presbytery or established physical places for worship, whether
or not incorporated, at which nonprofit religious services and
activities are regularly conducted and carried on and also includes
those religious groups which do not maintain specific places of
worship;
(2)
Such separate groups or corporations which form an integral part of
a religious Institution as defined by subsection (B)(1) of this Rule
and which are exempt from federal income tax under the provisions
of Section 501(c)(3) of the Internal Revenue Code of 1954, or of a
corresponding section of any subsequently enacted federal
revenue act; and
(3)
Such institutions soliciting contributions for the
construction and maintenance of a house of worship or
clergyman's residence.
(C) “Charities Division” or “Division” shall mean the Charities Division of the
Office of the Secretary of State of Mississippi.
(D) “Charitable sales promotion” shall mean an advertising or sales campaign,
conducted by a commercial co-venturer, which represents that the purchase
or use of goods or services offered by the commercial co-venturer will
benefit, in whole or in part, a Charitable Organization or purpose.
(E) “Commercial Co-venturer” shall mean any person or entity who is regularly
and primarily engaged in the production, trade, sale or commerce of goods
other than in connection with the raising or solicitation of funds, assets, or
other property for charitable organizations or charitable purposes, who for
indirect compensation (including contractually arranged fees, commissions
or other monetary remuneration), conducts, promotes, underwrites,
arranges, markets, sponsors or advertises a sale, performance, or event of
any kind which will benefit, to any extent, a Charitable Organization. A
person or entity who contracts with a Charitable Organization to benefit that
charity to any extent, and who receives only indirect compensation limited
to goodwill or tax benefits as a result of that contractual agreement, is
considered neither a commercial co-venturer nor a professional fund-raiser
so long as neither the person (or entity) nor the Charitable Organization
conducts, promotes, underwrites, arranges, markets, sponsors, or advertises
the relationship to the public during the contract period.
(F)
“Specifically targets” shall mean to either (i) include on its Web site an express
or implied reference to soliciting contributions from that state; or (ii) to
otherwise affirmatively appeal to residents of the state, such as by advertising
or sending messages to persons located in the state (electronically or
otherwise) when the entity knows or reasonably should know the recipient is
physically located in the state. Charities operating on a purely local basis, or
within a limited geographic area, do not target states outside of their operating
area, if their Web site makes clear in context that their fundraising focus is
limited to that area even if they receive contributions from outside that area on
less than a repeated and ongoing basis or on a substantial basis.