R152-22-7. Charitable Organization Financial Reports

(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) The submission described by Subsection (1): (a) shall be submitted in PDF file format, and using the process established by the Division of Corporations and Commercial Code; and (b) shall be submitted at least annually, at the time the charitable organization: (i) registers with the Division of Corporations and Commercial Code: (A) as a nonprofit corporation; or (B) as a foreign nonprofit corporation; or (ii) submits its annual report to the Division of Corporations and Commercial Code.