Final Text
Part I
Definitions
2VAC5-610-10. Definitions.
The following words and terms when used in this chapter shall have the following meanings, unless the context clearly indicates otherwise:
"Agents" means one or more persons who transact some business or manage some affair for another, by the authority and on account of the latter, and who render an account of such business or affair to that other. The term "agents" shall include the term "subcontractors."
"Bona fide salaried officer or employee" means a person who is in an employer-employee relationship with a charitable organization and who is compensated exclusively by a fixed annual salary or hourly wage.
"Budget" means a financial plan of action that
itemizes expected sources and amounts of income and expenses and that is
ratified by the organization's Board board of Directors directors.
"Certified audited financial statements" means
financial statements prepared by an independent certified public accountant with
an opinion rendered in accordance with generally accepted accounting principles
(GAAP). [ (See § 57-53 of the Code of Virginia, ] Records
to be kept by charitable organizations, [ and 2VAC5-610-80 B ]
, Financial standards [ .) ]
"Certified treasurer's report" means an income and expense statement and a balance sheet for the past fiscal year that have been prepared and signed by the organization's treasurer verifying that the report is accurate and true.
"Code" means Code of Virginia (1950), as amended.
"Commissioner" means the Commissioner of the
Department of Agriculture and Consumer Services or a member of his staff to
whom he may delegate his duties [ under Chapter 5 (§ 57-48 et seq.) of
Title 57 of the Code of Virginia ] , including, but not limited to,
staff of the Office of Consumer Affairs.
"Department" means the Department of Agriculture and Consumer Services.
"File with the commissioner" and [ or
"receipt by the commissioner" ] means depositing the [ original
originals ] of the [ document documents ]
required to be filed, along with payment of the appropriate fee and all
supporting documentation, with the Office of Consumer Affairs, Washington
Building, 1100 Bank Street, Richmond, Virginia 23219 department. Such
[ The department shall deem such documents ] shall
[ to be ] effective [ filed or
received if complete (i) on the date ] deposited by hand at the
stated address during regular business hours [ received by the
department ], [ or (ii) if sent by mail, on
the date postmarked ], if sent by mail [ , provided ]
such [ the document is ] actually [ received
by the ] Office of Consumer Affairs [ department
subsequent to the mailing. ]
"Foundation," as referenced in subdivision A 1 of §
57-60 of the Code of Virginia [ (Exemptions) ], means a secondary
organization established to provide financial or program support for a primary
organization with which it has an established identity.
"Gross contributions" means the total contributions received by the organization from all sources, regardless of geographic location, excluding government grants.
"Having an established identity with" means a relationship between two organizations such that if the primary organization ceased to exist, the secondary organization would also cease to exist.
"Health care institution" means any medical facility that is tax exempt under the Internal Revenue Code § 501(c)(3) and at least one of the following:
1. Licensed by the State Department of Health or by the State
Department of Mental Health, Mental Retardation and Substance Abuse Services
Department of Behavioral Health and Developmental Services;
2. Designated by the [ Health Care Financing
Administration (HCFA) Centers for Medicare and Medicaid Services (CMS) ]
as a federally qualified health center;
3. Certified by [ HCFA CMS ] as a rural
health clinic; or
4. Wholly organized for the delivery of health care services without charge, including the delivery of dental, medical, or other health services where a reasonable minimum fee is charged to cover administrative costs.
"IRS" means the U.S. Department of the Treasury [ , ] Internal Revenue Service.
"Local civic league or association" means a not-for-profit organization operated to further the common good of the city, town, or county that it is organized to serve.
"Local service club" means a not-for-profit organization that is organized for the purpose of providing educational services, recreational services, charitable services, or social welfare services to the city, town, or county in which such organization operates.
"Past fiscal year" means the most recently completed fiscal year.
"Primary address" means the bona fide physical street address of the organization or sole proprietor.
"Primary name" means the name under which an
organization is incorporated, if incorporated [ , or,; ]
if [ not incorporated unincorporated ], has been issued
a certificate, by the Virginia State Corporation Commission, to transact
business in Virginia, if so certified [ , or,; ] if
neither incorporated nor certified to transact business in Virginia, the name
by which the organization is commonly known or referred to, except that such
name shall not be an assumed name, or a deceptive name, as described in
subsection A of 2VAC5-610-80.
"Report," "register," and "submit" mean "file with the commissioner" as that phrase is defined in this section.
"Subcontractor" means any agent, (but
not an employee), of a professional solicitor who solicits under
a contract or agreement on behalf of the professional solicitor for the benefit
of any charitable or civic organization with which the professional solicitor
has a contract or agreement.
"Trade association" means an association of business organizations having similar issues and engaged in similar fields formed for mutual protection, exchange of ideas and statistics, and for maintenance of standards within their industry.
"Treasurer's report" means an income and expense statement
and a balance sheet for the past fiscal year, which has been prepared by the
organization's treasurer and verified by him as being accurate and true.
"Unified Registration Statement" means the [ standardized ]
form created [ by a committee organized ] by the National
Association of Attorneys General and the National Association of State Charity
Officials to consolidate the information and data requirements of all states
requiring registration.
Part II
Rules Governing Charitable and Civic Organizations
2VAC5-610-20. Initial registration.
A. Documentation required [ for registration ].
Except as provided in subsection B of this section, every charitable organization
subject to registration, pursuant to § 57-49 of the Code of Virginia (Registration
of charitable organizations), shall file [ with the commissioner ]
an initial registration statement [ with on a form prescribed by ]
the commissioner [ or the Unified Registration Statement, with all
questions answered, with two signatures, and with all attachments required by
Chapter 5 (§ 57-48 et seq.) of Title 57 of the Code of Virginia ].
[ Such The completed ] registration [ statement ]
shall [ not be considered complete unless accompanied by all supporting
documentation as follows include the following attachments ]:
1. FEE: Fee. The appropriate fee specified on
Form 102, "Virginia Registration Statement for a Charitable
Organization," in the amount prescribed in subsection E of
§ 57-49 of the Code of Virginia, made payable to "Treasurer of
Virginia";
[ 2. ] FORM: [ Form. The
completed Form 102, ] "Virginia [ "Registration
Statement for a Charitable Organization," or the completed Unified
Registration Statement, with all questions answered, with two ] notarized
[ signatures on the form, as specified on the form, and with all
required attachments;
3. 2. ] FINANCIAL REPORT: Financial
report. A copy of one of the following:
a. For all organizations with prior financial history:
(1) The signed and completed IRS Form 990, 990-PF, or
990-EZ, for the past fiscal year, with Schedule A (Form 990) all
schedules, as required by the IRS, except Schedule B, and with
all attachments, as filed with the IRS. The form must be signed or, if the
form is filed electronically with the IRS, the organization must submit a copy
of the IRS [ receipt of filing e-file signature
authorization ];
(2) Certified audited financial statements for the past fiscal year; or
(3) If the annual income of the organization is less than
$25,000 qualifies the organization to file Form 990-N with the IRS,
a certified treasurer's report for the past fiscal year.
b. For a newly organized charitable organization that has no financial history, a budget for the current fiscal year shall be filed;
[ 4. 3. ] KEY PERSONNEL: Key
personnel. A listing for the current fiscal year of the officers,
directors, trustees, and principal salaried executive staff officer, including
their names and, addresses, and titles within the organization;
[ 5. 4. ] CONTRACTS: Contracts.
A signed copy of [ any and ] all current contracts with any
professional fund-raising counsel and any professional solicitor, as required
in § 57-54 of the Code of Virginia (Contracts between charitable or
civic organizations and professional fund-raising counsel or professional
solicitors);
[ 6. 5. ] GOVERNING DOCUMENTS: Governing
documents. If the organization is incorporated, a copy of the certificate
of incorporation, articles of incorporation, and any subsequent
amendments to those documents, [ or,; ] if
unincorporated, any [ other ] governing documents;
[ 7. 6. ] BYLAWS: Bylaws.
A copy of the organization's bylaws and any subsequent amendments to that
document; and
[ 8. 7. ] TAX EXEMPTION: Tax
exemption. If the charitable organization is listed with the IRS as tax
exempt, a copy of the IRS determination letter and any subsequent notifications
of modification [ , or,; ] if exempt status is pending,
a copy of the completed IRS application form as filed with the IRS.
B. Consolidated or "joint" registration. A statewide
or national charitable or civic organization may file a consolidated, or
"joint," registration with the commissioner, as described in subsection
B of § 57-49 B of the Code of Virginia (Registration of
charitable organizations), on behalf of its local chapters, which shall not
be considered complete unless accompanied by all supporting documentation
specified in subsection A of this section, if:
1. The parent organization shares a group IRS exemption status
with its chapters and all financial reporting is consolidated in the parent
organization's IRS Form 990, Form 990-PF, or Form 990-EZ, or in its certified
audited financial statements [ , or ] , [ ; ]
if the organization's annual income is under $25,000 qualifies the
organization to file Form 990-N with the IRS, in its certified
treasurer's report; or
2. Each chapter has its own separate IRS exemption status, but
the organization's articles of incorporation or bylaws state that all financial
matters are managed by the parent organization and all financial reporting is
consolidated in the parent organization's IRS Form 990, Form 990-PF, or Form
990-EZ, or in its certified audited financial statements [ , or ]
, [ ; ] if its annual income is under $25,000 qualifies
the organization to file Form 990-N with the IRS, in its certified
treasurer's report.
C. Standard of reporting contributions. [ Any person
required to report contributions Every charitable organization subject
to registration ], pursuant to § 57-49 of the Code of Virginia (Registration
of charitable organizations) [ , shall ]:
1. [ Shall report Report ] the gross
contributions when the solicitation does not include goods or services;
2. [ Shall report Report ] as gross
contributions the valuation of any goods or services solicited for resale. Such
valuation shall be determined as prescribed in the American Institute of
Certified Public Accountants [ (AICPA) ] standards for
reporting donated goods and services;
3. [ Shall report Report ] the gross
contributions when the solicitation includes the sale or donation of tickets
for use by third parties, or when the goods or services sold are of nominal
value; and
4. [ Shall report Report ] contributions,
which may be for net contributions only, when received from special events
including, but not limited to, dinners, dances, carnivals, raffles, and
bingo games, when the goods or services offered are of more than nominal value
in return for a payment higher than the direct cost of the goods or services
provided.
2VAC5-610-30. Annual registration.
A. Documentation required [ for registration ].
Except as provided in subsection B of this section, every charitable
organization subject to registration, pursuant to § 57-49 of the Code of
Virginia (Registration of charitable organizations), shall file [ with
the commissioner ] an annual registration renewal [ with on
a form prescribed by ] the commissioner [ or the Unified
Registration Statement, with all questions answered, with two signatures, and
with all attachments required by Chapter 5 (§ 57-48 et seq.) of Title 57
of the Code of Virginia, ] on or before the 15th day of the fifth
calendar month following the end of the organization's fiscal year. [ Such
The completed ] registration [ statement ] shall
[ not be considered complete unless accompanied by all supporting
documentation, as follows include the following attachments ]:
1. FEE: Fee. The appropriate annual fee,
specified on Form 102, "Virginia Registration Statement for a Charitable
Organization," in the amount prescribed in subsection E of
§ 57-49 of the Code of Virginia, made payable to "Treasurer of
Virginia";
[ 2. ] FORM: [ Form. The
completed Form 102, ] "Virginia [ "Registration
Statement for a Charitable Organization," or the completed Unified
Registration Statement, with all questions answered, with two ] notarized
[ signatures on the form, as specified on the form, and with all
required attachments;
3. 2. ] FINANCIAL REPORT: Financial
report. A copy of one of the following:
a. The signed and completed IRS Form 990, Form 990-PF,
or Form 990-EZ, for the past fiscal year, with Schedule A (Form 990) all
schedules, as required by the IRS, except Schedule B, and with
all attachments, as filed with the IRS. The form must be signed [ , ]
or [ , ] if the form is filed electronically with
the IRS, the organization must submit a copy of the IRS [ receipt
of filing e-file signature authorization ];
b. Certified audited financial statements for the past fiscal year; or
c. If the annual income of the organization is less than
$25,000 qualifies the organization to file Form 990-N with the IRS,
a certified treasurer's report for the past fiscal year;
[ 4. 3. ] KEY PERSONNEL: Key
personnel. A listing for the current fiscal year of the officers,
directors, trustees, and principal salaried executive staff officer, including
their names and, addresses, and titles within the organization;
[ 5. 4. ] CONTRACTS: Contracts.
A signed copy of [ any and ] all current contracts with any professional
fund-raising counsel and any professional solicitor, as required by
§ 57-54 of the Code of Virginia (Contracts between charitable or civic
organizations and professional fund-raising counsel or professional solicitors);
[ 6. 5. ] GOVERNING DOCUMENTS: Governing
documents. If the organization is incorporated, a copy of any certificate
of incorporation, any articles of incorporation, or amendments to these
documents [ , ] not previously filed with the commissioner,
[ or ] , [ ; ] if unincorporated, any
amendments to the governing documents not previously filed with the
commissioner;
[ 7. 6. ] BYLAWS: Bylaws.
A copy of any bylaws [ , ] or amendments to that document
[ , ] not previously filed with the commissioner; and
[ 8. 7. ] TAX EXEMPTION: Tax
exemption. If the organization is listed with the IRS as tax exempt, a copy
of any IRS determination letter or subsequent notifications of modification
[ , ] not previously filed with the commissioner.
B. Consolidated, or "joint," registration. A statewide
or national charitable or civic organization may file a consolidated, or
"joint," registration with the commissioner, as described in subsection
B of § 57-49 B of the Code of Virginia (Registration of
charitable organizations), on behalf of its local chapters, which shall not
be considered complete unless accompanied by all supporting documentation
specified in subsection A of this section, if:
1. The parent organization shares a group IRS exemption status
with its chapters and all financial reporting is consolidated in the parent
organization's IRS Form 990, Form 990-PF, or Form 990-EZ, or in its certified
audited financial statements [ , or ] , [ ; ]
if the organization's annual income is under $25,000 qualifies the
organization to file Form 990-N with the IRS, in its certified treasurer's
report; or
2. Each chapter has its own separate IRS exemption status, but
the organization's articles of incorporation or bylaws state that all financial
matters are managed by the parent organization and all financial reporting is
consolidated in the parent organization's IRS Form 990, Form 990-PF, or Form
990-EZ, or in its certified audited financial statements [ , or ]
, [ ; ] if its annual income is under $25,000 qualifies
the organization to file Form 990-N with the IRS, in its certified
treasurer's report.
C. Standard of reporting contributions. [ Any person
required to report contributions, Every charitable organization subject
to registration, ] pursuant to § 57-49 of the Code of Virginia (Registration
of charitable organizations) [ , shall ]:
1. [ Shall report Report ] the gross
contributions when the solicitation does not include goods or services;
2. [ Shall report Report ] as gross
contributions the valuation of any goods or services solicited for resale. Such
valuation shall be determined as prescribed in the American Institute of
Certified Public Accountants [ (AICPA) ] standards for
reporting donated goods and services;
3. [ Shall report Report ] the gross contributions
when the solicitation includes the sale or donation of tickets for use by third
parties, or when the goods or services sold are of nominal value; and
4. [ Shall report Report ]
contributions, which may be reported as the net contributions only, when
received from special events including, but not limited to, dinners, dances,
carnivals, raffles, and bingo games, when the goods or services offered
are of more than nominal value in return for a payment higher than the direct
cost of the goods or services provided.
D. Extension of time to file [ with the commissioner ].
Any charitable organization that cannot complete its registration renewal on or
before the 15th day of the fifth calendar month following the end of the
organization's fiscal year, may request in writing, as provided in
subsection E of § 57-49 of the Code of Virginia (Registration of charitable
organizations), an extension of time to file [ with the
commissioner ]. Payment of fees is not required with such a request.
Fees are due when the registration is filed. A charitable organization may
request an extension of time to file [ with the commissioner ],
and an extension may be granted under the following conditions:
1. The charitable organization shall send a letter written
request to the commissioner [ , ] stating that the
organization is requesting an extension of time to file [ with the
commissioner ] its registration renewal. If the organization has
requested [ , ] from the IRS [ , ] an extension of time to
file its IRS Form 990, Form 990-PF, or Form 990-EZ, the organization may send
to the commissioner a copy of the IRS extension request [ , ]
in lieu of the letter written request.
2. If no time period is specified in the written request for extension of time to file, the commissioner shall grant an extension of time to file of 90 days.
3. If the charitable organization is unable to complete its registration renewal within the time period granted by the commissioner in the extension of time to file, the charitable organization may request an additional extension of time to file.
4. In any case, the extension or total of all extensions requested from and granted by the commissioner shall be for no longer than six months after the 15th day of the fifth calendar month following the end of the organization's fiscal year.
5. The organization's registration shall lapse if the annual
renewal is not filed by the 15th day of the fifth calendar month following the
end of the organization's fiscal year and no extension of time to file is requested
from and granted by the commissioner, or if the annual renewal is not filed by
the end of the extension period granted. If the organization's registration
lapses, the organization shall file an initial registration [ (and and ]
pay the initial registration fee in addition to the annual registration [ fee)
fee ], as prescribed by 2VAC5-610-20.
2VAC5-610-35. Disclosures required of charitable or civic organizations.
A. Primary name. The charitable or civic organization shall include in all solicitations the primary name under which it is registered with the commissioner.
B. Use of another charitable or civic organization's name
in an appeal by a charitable or civic organization. Pursuant to subsection C of
§ 57-57 of the Code of Virginia, if the charitable or civic organization uses
the name of another charitable or civic organization in its own solicitation,
it shall submit [ Form 121, "Consent to Solicit,"
a consent to solicit form, prescribed by the commissioner, ] for
each charitable or civic organization named in its own solicitation.
C. Preprinted return addresses. Pursuant to subsection L of § 57-57 of the Code of Virginia, the preprinted address on any return envelope, prepared under the direction of the charitable or civic organization and provided to a potential donor [ , ] that is not addressed to the charitable or civic organization's own primary address [ , ] shall include the name of the business located at the address on the return envelope in the following format:
ABC Charity |
c/o XYZ Company |
111 Main Street (#) |
City, ST Zip Code |
The name on line two may be the name of the professional
fund-raising counsel or solicitor, a third party caging company or bank, a
commercial [ mail receiving mail-receiving ] agency,
or other receiver, but [ , ] in any case [ , ]
must be the name of the company that actually resides at the preprinted
address on the return envelope. This requirement does not apply to mail
addressed to a United States Post Office box [ , ] rented
from the U.S. Postal Service.
2VAC5-610-40. Exemption from annual registration.
A. Documentation required [ for exemption application ].
Any charitable or civic organization claiming exemption from annual
registration, pursuant to § 57-60 of the Code of Virginia (Exemptions),
shall file with the commissioner [ on a form prescribed by the
commissioner, ] an application for exemption from annual registration
[ on Form 100, "Virginia Exemption Application for a Charitable or
Civic Organization," ] indicating the category of the exemption
claimed [ , with all questions answered, with required signatures, and
with all attachments required by Chapter 5 (§ 57-48 et seq.) of Title 57
of the Code of Virginia ]. [ Such filing The completed
exemption application ] shall [ not be considered complete
unless accompanied by all supporting documentation, as follows include
the following attachments ]:
1. FEE: A check for $10, Fee. A fee in the amount
prescribed in subsection C of § 57-60 of the Code of Virginia, made
payable to "Treasurer of Virginia";
[ 2. ] FORM: [ Form. The
completed Form 100, "Virginia Exemption Application for a Charitable or
Civic Organization" and applicable attachments, with all questions
answered, and with an officer's ] notarized [ signature
on the form;
3. 2. ] FINANCIAL REPORT: Financial
report. A copy of one of the following:
a. For all organizations with prior financial history:
(1) The signed and completed IRS Form 990, 990-PF, or
990-EZ, for the past fiscal year, with Schedule A (Form 990) all
schedules, as required by the IRS, except Schedule B, and with
all attachments, as filed with the IRS. The form must be signed [ , ]
or [ , ] if the form is filed electronically with
the IRS, the organization must submit a copy of the IRS [ receipt
of filing e-file signature authorization ];
(2) Certified audited financial statements for the past fiscal year; or
(3) If the organization's annual income is less than
$25,000 qualifies the organization to file Form 990-N with the IRS,
a certified treasurer's report for the past fiscal year;
b. For a newly organized charitable or civic organization that has no financial history, a budget for the current fiscal year shall be filed;
[ 4. 3. ] KEY PERSONNEL: Key
personnel. A listing for the current fiscal year of the officers, directors,
trustees, and principal salaried executive staff officer, including their names
and, addresses, and titles within the organization;
[ 5. 4. ] CONTRACTS: Contracts.
A signed copy of all current contracts with any professional fund-raising
counsel and any professional solicitor, as required in § 57-54 of the Code of
Virginia (Contracts between charitable or civic organizations and
professional fund-raising counsel or professional solicitors);
[ 6. 5. ] GOVERNING DOCUMENTS: Governing
documents. Except as provided in subdivision B 2 of this section, if the
organization is incorporated, a copy of the certificate of incorporation,
articles of incorporation, and any subsequent amendments to those
documents, [ or,; ] if unincorporated, any
[ other ] governing documents;
[ 7. 6. ] BYLAWS: Bylaws.
Except as provided in subdivision B 2 of this section, a copy of the
organization's bylaws and any subsequent amendments to that document; and
[ 8. 7. ] TAX EXEMPTION: Tax
exemption. If the organization is listed with the IRS as tax exempt, a copy
of the IRS determination letter and any subsequent notifications of
modification [ , or ] , [ ; ] if tax
exempt status is pending, a copy of the completed IRS application form,
as filed with the IRS.
B. Additional documentation required for specific categories of exemption. In addition to the documentation required in subsection A of this section, the organization shall submit the following documentation for the specific exemption application category named below:
1. Category A, Educational Institutions:
a. Educational institutions that do not confine solicitations
to their student body, alumni, faculty, trustees, and their families,
shall provide a copy of their accreditation certificate, as proof of
qualification for this exemption.
b. Any foundation having an established identity with any
accredited educational institution shall provide a copy of the institution's
accreditation certificate, and a letter, written by the principal, dean,
or the head of the institution by whatever name known, which states that the
institution recognizes and corroborates the established identity.
2. Category B, Solicitation for a Named Individual: In the absence of articles of incorporation and bylaws, the charitable organization shall file a copy of the trust agreement or similar document that includes the following information:
a. The names of the persons who control the funds and the fund account;
b. The number of signatures required to extract funds from the fund account;
c. A statement that all contributions collected, without any deductions whatsoever, shall be turned over to the named beneficiary for his use; and
d. A statement [ , ] in the event the named beneficiary dies [ , ] naming those persons to whom any funds remaining will be distributed upon dissolution of the fund account.
3. Category C, Solicitations not to Exceed $5,000: A copy of
the organization's budget for the current calendar year, and copies of
the certified treasurer's reports for the three previous calendar years,
or for the calendar years of the organization's existence, if less than
three years.
4. Category D, Membership Solicitation Only:
a. The charitable organization shall submit documentation of the dues structure for each class of members; and
b. The charitable organization shall submit copies of any
membership recruitment correspondence, for the past two mailings.
5. Category E, Solicitations by a Nonresident Charitable Organization: A complete description of all solicitations to be conducted in Virginia by the organization.
6. Category F, Solicitations Confined to Five or Fewer Contiguous Cities and Counties:
a. The organization applying for this exemption (applicant organization) shall submit a copy of each local solicitation permit with the application for exemption.
b. If the organization applying for this exemption (applicant
organization) grants money to another charitable organization (grantee) that
lies within the area covered by this exemption, but pays the grantee's
money to the grantee's parent organization that lies outside the area covered
by the exemption, then the applicant organization shall keep on file for three
years a statement [ , ] prepared by the parent organization
[ , ] that the grant funds are disbursed to the grantee.
7. Category G, Civic Organization: No additional documentation is required.
8. Category H, Health Care Institutions: The charitable organization shall submit a copy of one of the following in support of the category of application:
a. The license issued by the State Department of Health
or by the State Department of Mental Health, Mental Retardation and
Substance Abuse Services Department of Behavioral Health and
Developmental Services;
b. Documentation to show that the health [ care ]
institution has been designated by the [ Health Care Financing
Administration (HCFA) Centers for Medicare and Medicaid Services (CMS) ]
as a federally qualified health center;
c. A copy of the [ HCFA-issued CMS-issued ]
rural health clinic certificate;
d. A copy of the free clinic's purpose as stated in its governing documents; or
e. If applying as a supporting organization, a copy of the health care institution's documentation (as specified in subdivision 8 a, b, c, or d of this subsection) and a letter from the health care institution's president, or head by whatever name known, acknowledging that the supporting organization exists solely to support the health care institution. If more than one health care institution is supported, supply this documentation for each health care institution.
For any year in which a [ federally qualified ]
health [ center care institution ] fails to qualify for
[ such ] designation [ as a federally qualified health
center ], that health [ center care institution ]
shall [ register on Form 102, "Virginia Registration Statement for
a Charitable Organization," file with the commissioner a
registration statement for a charitable organization, on a form prescribed by
the commissioner ] in accordance with § 57-49 of the Code of Virginia (Registration
of charitable organization) and 2VAC5-610-20, or submit any other
applicable exemption application, in accordance with § 57-60 of the Code of
Virginia (Exemptions) and [ 2VAC5-610-40 this section ].
9. Category I, Nonprofit Debt Counseling Agencies: A copy of
the nonprofit debt counseling license issued by the Virginia State
Corporation Commission, pursuant to § 6.1-363.1 6.2-2001 of the
Code of Virginia.
10. Category J, Area Agencies on Aging: A copy of the agreement
between the charitable organization and the Virginia Department for the
Aging and Rehabilitative Services, pursuant to subdivision A 6 of
§ 2.2-703 A 6 51.5-135 of the Code of Virginia, which designates
the organization as an area agency on aging.
11. Category K, Trade Associations: No additional documentation required.
12. Category L, Labor Unions, Labor Associations, and Labor Organizations: No additional documentation required.
13. Category M, Virginia Area Health Education Centers: Copy of the consortium letter issued by the program.
14. Category N, Regional Emergency Medical Services Councils: Copy of the designation letter issued by the Commissioner of Health.
15. Category O, Nonprofit that Solicits Only through Grant Proposals: Copy of the IRS determination letter recognizing the organization as a § 501(c)(3) charitable organization.
C. Consolidated, or "joint," exemptions. A
consolidated, or "joint," exemption from annual registration, as
described in subsection C of § 57-60 C of the Code of Virginia (Exemptions),
will apply to those local chapters, branches, or affiliates which that
belong to a network membership. In this instance, the parent membership
organization shall submit the consolidated application on behalf of its local
chapters, branches, or affiliates, and, if exempted, shall submit a membership
roster annually to the commissioner. If the exemption category is of a local
nature, such as for civic organizations, the exemption shall apply to the local
chapters, but not to the parent organization, if the parent organization, in
this instance, is soliciting contributions statewide. In this instance, the
parent organization shall file its own application for exemption under § 57-60
of the Code of Virginia (Exemptions), if applicable, or its own annual
registration under § 57-49 of the Code of Virginia (Registration of
charitable organizations).
D. Primary name. The charitable or civic organization shall
include in all solicitations the primary name under which it is registered with
the commissioner.
E. Use of another charitable or civic organization's name
in an appeal by a charitable or civic organization. Pursuant to § 57-57 C of
the Code of Virginia (Prohibited acts), if the charitable or civic organization
uses the name of another charitable or civic organization in its own
solicitation, it shall submit Form 121, "Consent to Solicit," for
each charitable or civic organization named in its own solicitation.
F. Preprinted return addresses. Pursuant to § 57-57 L of
the Code of Virginia (Prohibited acts), the preprinted address on any return
envelope, prepared under the direction of the charitable or civic organization
and provided to a potential donor, that is not addressed to the charitable or
civic organization's own primary address shall include the name of the business
located at the address on the return envelope in the following format:
ABC Charity
c/o XYZ Company
111 Main Street (#)
City, ST Zip Code
The name on line two may be the name of the professional
fund-raising counsel or solicitor, a third party caging company or bank, a
commercial mail receiving agency, or other receiver, but in any case must be
the name of the company that actually resides at the preprinted address on the
return envelope. This requirement does not apply to mail addressed to a United
States Post Office box, rented from the U.S. Postal Service.
2VAC5-610-50. Discontinuance of solicitations in Virginia.
A. Ceasing solicitations. If a charitable or civic
organization ceases to solicit contributions in Virginia, the charitable or civic
organization shall notify the commissioner on or before the 15th day of the
fifth month following the end of the organization's fiscal year, and
shall submit a copy of the signed and completed IRS Form 990, 990-PF, or
990-EZ [ , ] for the past fiscal year [ , ] with Schedule
A (Form 990) all schedules, as required by the IRS, except
Schedule B, and [ with ] all attachments, as filed with
the IRS, or [ with ] certified audited financial statements
for the past fiscal year, or, if the organization's annual income is
less than $25,000 qualifies the organization to file Form 990-N with the
IRS, a certified treasurer's report for the past fiscal year. If
the organization submits the IRS Form 990, 990-PF, or 990 EZ, the form must be
signed [ , ] or [ , ] if
the form is filed electronically [ with the IRS ], the
organization must submit a copy of the IRS [ receipt of filing
e-file signature authorization ].
B. Dissolution of a charitable or civic organization. Upon a
charitable or civic organization's dissolution, the organization shall submit a
copy of its certificate of dissolution and a statement showing the distribution
of its funds. Such statement shall be a copy of the IRS Form 990, Form 990-PF,
or Form 990-EZ, with Schedule A (Form 990) all schedules,
as required by the IRS, except Schedule B, and with all
attachments, as filed with the IRS upon dissolution, or certified audited
financial statements, or, if annual income is less than $25,000 qualifies
the organization to file Form 990-N with the IRS, a certified
treasurer's report, showing the distribution of its funds. If the
organization submits the IRS Form 990, 990-PF, or 990 EZ, the form must be
signed [ , ] or [ , ] if
the form is filed electronically [ with the IRS ], the
organization must submit a copy of the IRS [ receipt of filing
e-file signature authorization ].
Part III
Rules Governing a Professional Fund-Raising Counsel
2VAC5-610-60. Registration of a professional fund-raising counsel.
A. Documentation required for registration. Any professional fund-raising
counsel subject to registration, pursuant to § 57-61 of the Code of Virginia (Registration
of professional fund-raising counsels and solicitors), shall file [ with
the commissioner ] a registration statement [ with on a
form prescribed by ] the commissioner [ , with all questions
answered and with an officer's notarized signature ]. [ Such
The completed ] registration [ statement ] shall
[ not be considered complete, unless accompanied by all supporting
documentation, as follows include the following attachments ]:
1. FEE: Annual fee of $100, Fee. An annual fee in the
amount prescribed in subsection A of § 57-61 of the Code of Virginia, made
payable to "Treasurer of Virginia"; [ and ]
[ 2. ] FORM: [ Form.
The completed Form 103, ] "Virginia [ "Registration
Statement for a Professional ] Fund-raising [ Fundraising
Counsel," with all questions answered, and with an officer's notarized
signature on the form; and
3. 2. ] CONTRACTS: Contracts.
A signed copy of [ any and ] all current contracts with
charitable or civic organizations soliciting in Virginia, as required by §
57-54 of the Code of Virginia (Contracts between charitable or civic
organizations and professional fund-raising counsel or professional solicitors).
B. Preprinted return addresses. Pursuant to subsection L of
§ 57-57 L of the Code of Virginia (Prohibited acts), the
preprinted address on any return envelope, prepared under the direction of the
professional fund-raising counsel and provided to a potential donor
[ , ] that is not addressed to the charitable or civic organization's
own primary address [ , ] shall include the name of the
business located at the address on the return envelope in the following format:
ABC Charity |
c/o XYZ Company |
111 Main Street (#) |
City, ST Zip Code |
The name on line two may be the name of the professional
fund-raising counsel, a third party caging company or bank, a commercial
mail-receiving agency, or other receiver, but [ , ] in any
case [ , ] must be the name of the company that actually
resides at the preprinted address on the return envelope. This requirement does
not apply to mail addressed to a United States Post Office box [ , ]
rented from the U.S. Postal Service.
Part IV
Rules Governing a Professional Solicitor
2VAC5-610-70. Rules governing a professional solicitor.
A. Documentation required for registration. Any professional
solicitor subject to registration, pursuant to § 57-61 of the Code of Virginia (Registration
of professional fund-raising counsel and solicitors), shall file [ with
the commissioner ] a registration statement [ with on a
form prescribed by ] the commissioner [ , with all questions
answered and with an officer's notarized signature ]. In accordance
with subsection A of § 57-61 A of the Code of Virginia (Registration
of professional fund-raising counsels and solicitors), a professional
solicitor may register for and pay a single fee on behalf of all its members,
officers, agents (including any subcontractors), and employees. For any
specific campaign, any agent or subcontractor not directly under contract or
agreement to the registered professional solicitor must file [ with the
commissioner ] its own registration. [ Such The
completed ] registration [ statement ] shall [ not
be considered complete unless accompanied by all supporting documentation as
follows include the following attachments ]:
1. FEE: Annual fee of $500, and late filing fee of $250, if
applicable, Fee. An annual fee and late filing fee, if applicable, in
the amount prescribed in subsection A of § 57-61 of the Code of Virginia,
made payable to "Treasurer of Virginia";
[ 2. ] FORM: [ Form.
The completed Form 104, ] "Virginia [ "Registration
Statement for a Professional Solicitor," with all questions answered, and
with an officer's notarized signature on the form;
3. 2. ] BOND: Bond. The
completed [ Form 105, "Professional Solicitor's Bond,"
in the sum professional solicitor's bond form prescribed by the
commissioner as ] of $20,000 [ prescribed
required ] in subsection B of § 57-61 of the Code of Virginia
[ , ] with corporate surety authorized by the [ Virginia ]
State Corporation Commission to act as a surety within the Commonwealth;
[ 4. 3. ] GOVERNING DOCUMENTS: Governing
documents. A copy of the certificate and articles of incorporation
[ , ] if the solicitor is incorporated, and [ , ] if a
nonresident (foreign) partnership or corporation, the certificate to do of
authority to transact business in Virginia, as required by the Virginia
State Corporation Commission; and
[ 5. 4. ] CONTRACTS: Contracts.
A signed copy of [ any and ] all current contracts with
charitable or civic organizations soliciting in Virginia, as required by §
57-54 of the Code of Virginia (Contracts between charitable or civic
organizations and professional fund-raising counsel or professional solicitors),
and all current contracts with any agents or subcontractors hired to fulfill
the terms of the contracts with those charitable or civic organizations.
B. Written authorization from charitable organizations. No
professional solicitor or subcontractor shall solicit in the name of, or on
behalf of, any charitable or civic organization unless such solicitor has filed
with the commissioner one copy of a written authorization from two officers of
such organization, as required in subsection F of § 57-57 of the Code of
Virginia (Prohibited acts). Such written authorization shall be
submitted [ on Form 121, "Consent to Solicit," or Form 120,
"Solicitation Notice." Form 121, "Consent to Solicit," as
a solicitation notice or consent to solicit on a form prescribed by the
commissioner. The consent to solicit ] shall be submitted by the
professional solicitor for each agent or subcontractor authorized by the
charitable or civic organization to conduct the fund-raising campaign. [ Form
121, "Consent to Solicit," The consent to solicit ]
shall be submitted by the professional solicitor for each charitable or civic
organization named in a fund-raising campaign, in addition to the charitable or
civic organization with which the professional solicitor has a contract or
agreement.
C. Disclosures.
1. Pursuant to § 57-55.2 of the Code of Virginia (Charitable
solicitation disclosure), each professional solicitor shall, in the course
of an oral solicitation:
a. Identify himself by:
(1) Disclosing his own real first name and surname;
(2) Stating affirmatively that he is a "paid solicitor"; and
(3) Disclosing the primary name under which the professional
solicitor is registered with the commissioner or [ , ] if he
is employed by a subcontractor, disclosing the primary name of the
subcontractor as identified on [ Form 121, "Consent to
Solicit" the consent to solicit form prescribed by the commissioner ];
and
b. Identify his employing charitable or civic organization by disclosing the primary name, as registered with the commissioner, of the charitable or civic organization for which the solicitation is being made.
An example of the disclosure for a professional solicitor would be: "This is John Doe, a paid solicitor of XYZ Company. I'm calling on behalf of DEF Charity."
An example of the disclosure for a subcontractor would be: "This is John Doe, a paid solicitor of XYZ Company. I'm calling on behalf of DEF Charity."
An example of the disclosure for an employee of a subcontractor would be: "This is John Doe, a paid solicitor of ABC subcontractor. I'm calling on behalf of DEF Charity."
2. Pursuant to clause (iii) of § 57-55.2 of the Code of
Virginia (Charitable solicitation disclosure), each professional
solicitor shall, in the course of a written solicitation, include the following
statement: "The professional solicitor conducting this campaign, (primary
name of professional solicitor), files a financial report for each campaign it
conducts. Copies of these financial reports are available from the Virginia Office
of Consumer Affairs Department of Agriculture and Consumer Services,
P.O. Box 1163, Richmond, VA 23218." This statement shall be in bold
typeface no smaller than 10-point with grammatically correct capitalization and
[ lower case lowercase ] letters. The statement shall
appear on the front side of the document on a portion that is retained by the
potential donor.
3. Pursuant to subsection L of § 57-57 L of the
Code of Virginia (Prohibited acts), the preprinted address on any return
envelope, prepared under the direction of the professional solicitor and
provided to a potential donor, that is not addressed to the charitable or civic
organization's own primary address [ , ] shall include the
name of the business located at the address on the return envelope in the
following format:
ABC Charity |
c/o XYZ Company |
111 Main Street (#) |
City, ST Zip Code |
The name on line two may be the name of the professional
solicitor, a third party caging company or bank, a commercial mail-receiving
agency, or other receiver, but [ , ] in any case [ , ]
must be the name of the company that actually resides at the preprinted address
on the return envelope. This requirement does not apply to mail addressed to a
United States Post Office box, rented from the U.S. Postal Service.
D. Contribution collection devices.
1. Pursuant to subsections A and D and clause (i) of subsection
F of § 57-61 of the Code of Virginia (Registration of professional
fund-raising counsel and solicitors), for a solicitation campaign employing
collection devices including, but not limited to, vending machines or
canisters, the professional solicitor shall maintain a record listing each
establishment in which a collection device is placed including:
a. The name of the establishment;
b. The primary address of the establishment;
c. The name of the person in the establishment who granted permission to place the collection device there;
d. The date the collection device was placed in the establishment; and
e. The date on which the collection device was removed.
2. The professional solicitor employing contribution collection
devices shall comply with the disclosure provisions of subsection C of this
section, and with the campaign documents provisions of subsection E of
this section.
E. Fund-raising campaign forms.
1. The professional solicitor shall submit [ Form 120,
"Solicitation Notice," and Form 130, "Final Accounting
Report," the solicitation notice and final accounting report, on
forms prescribed by the commissioner, ] as required in subsections A
and D of § 57-61 of the Code of Virginia (Registration of professional
fund-raising counsel and solicitors), and such forms shall not be
considered as filed unless all questions are answered and contain original
signatures of all required parties.
2. The professional solicitor shall submit the completed
[ Form 120, "Solicitation Notice" solicitation notice
on a form prescribed by the commissioner ]:
a. Prior to any fund-raising campaign; and
b. Annually, on or before the anniversary of the contract date, for any continuous fund-raising campaign.
3. The professional solicitor shall submit an amended [ Form
120, "Solicitation Notice," solicitation notice on a form
prescribed by the commissioner ] within seven days of any changes to
information previously submitted.
4. The professional solicitor shall submit, upon cancellation
of a fund-raising campaign prior to any solicitations, a copy of the completed
[ Form 120, "Solicitation Notice," solicitation notice
form ] previously filed, with a statement indicating that the campaign
has been canceled. If a campaign is canceled after solicitations have begun,
the professional solicitor shall notify the commissioner of the cancellation
within seven days of the cancellation and submit [ Form 130,
"Final Accounting Report," the final accounting report on a
form prescribed by the commissioner ] in accordance with subsection
E of § 57-61 E of the Code of Virginia (Registration of
professional fund-raising counsels and solicitors) and this section.
5. The professional solicitor shall submit [ Form 130,
"Final Accounting Report" the final accounting report on a
form prescribed by the commissioner ]:
a. Not later than 90 days after the completion date of the
solicitation campaign, or in accordance with extensions granted pursuant to subsection
E of § 57-61 E of the Code of Virginia (Registration of
professional fund-raising counsels and solicitors), and any subsequent
changes in the information submitted shall be reported every 90 days thereafter,
for a fund-raising campaign of finite duration; and
b. On an annual basis, not later than 90 days after the
anniversary of the contract date, or in accordance with extensions granted
pursuant to subsection E of § 57-61 E of the Code of Virginia (Registration
of professional fund-raising counsels and solicitors), for a continuous
fund-raising campaign.
[ Form 130, "Final Accounting Report," 6.
The final accounting report required by subdivision E 5 of this section ]
shall not be considered as filed if the completed form does not contain
original signatures or if any blanks are not filled in or attachments are
missing. Any applicable late filing fees, pursuant to subsection E of §
57-61 E of the Code of Virginia (Registration of professional
fund-raising counsels and solicitors), will continue to accrue until a
completed [ Form 130, "Final Accounting Report," final
accounting report ] is filed.
[ 6. 7. ] The professional solicitor
shall maintain during the solicitation, and for a period of three years
thereafter, [ written commitments, on Form 132, "Commitment for
Receipt of Donated Tickets," of acknowledgment of receipt of
donated tickets on a form prescribed by the commissioner from ] each
person or charitable or civic organization to accept tickets and specifying the
number of persons on whose behalf tickets were to be accepted. Such completed
forms shall be submitted after notice from the commissioner to produce such,
pursuant to subsection M of § 57-57 of the Code of Virginia (Prohibited
acts).
F. Subcontractors.
1. Filing requirements.
a. Any subcontractor operating under a contract or agreement with a registered professional solicitor shall be treated as an agent of that professional solicitor and is not required to register.
b. Any agent (but not an employee) of a subcontractor operating under a contract or agreement with that subcontractor to solicit shall register separately.
2. Authorizations to solicit.
a. Subcontractors shall operate under a written contract and
such contract shall be filed with the Commissioner commissioner,
pursuant to subdivision A [ 5 4 ] of this section.
b. Subcontractors shall have written authorization from two
officers of the charitable or civic organization to solicit on their behalf.
Such authorization may be filed on [ Form 121, "Consent to
Solicit." a consent to solicit form prescribed by the commissioner. ]
3. Subcontractors shall keep records in accordance with subsection
F of § 57-61 F of the Code of Virginia (Registration of
professional fundraising counsels and solicitors) and shall furnish either
the originals or copies to the registered professional solicitor.
Part V
General Provisions
2VAC5-610-80. General provisions.
A. Deceptive names. No charitable or civic organization,
professional solicitor, or other person shall solicit contributions
using a word, name, symbol or device, or any combination thereof, or
identifying itself or its client with a word, name, symbol or device, or
any combination thereof, that is likely to cause confusion, or to cause
mistake, or to deceive the public by:
1. Using a name that may cause an entity to be confused with or mistaken for another previously registered or exempt entity; or
2. Using a name that may cause a professional solicitor to be confused with or mistaken for a charitable or civic organization, or mistaken for having the status of a charitable or civic organization.
B. Financial standards. Fiscal records shall be kept in
accordance with the standards and practices as specified in § 57-53 of the Code
of Virginia (Records to be kept by charitable organizations), or
generally accepted accounting principles and reporting practices of the
organization's particular field as recognized by the American Institute of
Certified Public Accountants.
C. Disclosure by for-profit organizations. Every professional
solicitor that solicits contributions for a for-profit organization and every
for-profit organization required to issue a written statement for contributions
received shall include in the disclosure required by § 57-55.2:1 of the Code of
Virginia (Solicitations by for-profit organizations) a statement that
the contributors' donations are not tax-deductible on the contributors' income
tax returns.
[ D. Receipt. The department shall deem completed documents to be filed or received (i) on the date received by the department or (ii) if sent by mail, on the date postmarked provided the document is received by the department subsequent to the mailing.
D. E. ] Filing on a holiday. When the date
for the annual renewal of registration of a charitable organization,
professional fund-raising counsel, or professional solicitor falls on a
Saturday, Sunday, or a state or federal holiday, filing shall be due on the
next day that is not a Saturday, Sunday, or a state or federal holiday.
[ E. F. ] Change in information filed.
Except as otherwise provided by the Code of Virginia or by this chapter, every
registered charitable organization, professional fund-raising counsel,
and professional solicitor shall report to the commissioner, in writing, any
change in information previously filed with the commissioner, within
seven days after the change occurs.
FORMS (2VAC5-610)
Request for Exemption from Annual Registration, OCA-100
(eff. 3/01).
Registration Statement for a Charitable Organization,
OCA-102 (rev. 3/01).
Registration Statement for a Professional Fund-raising
Counsel, OCA-103 (rev. 3/01).
Registration Statement for a Professional Solicitor,
OCA-104 (rev. 3/01).
Professional Solicitor's Bond, OCA-105 (rev. 3/01).
Solicitation Notice, OCA-120 (rev. 3/01).
Consent to Solicit, OCA-121 (rev. 3/01).
Final Accounting Report, OCA-130 (rev. 3/01).
Schedule A, Accounting for All Ticketing Sales, Including
Solicitation for Donated Tickets, OCA-131 Schedule A (eff. 3/01).
Commitment for Receipt of Donated Tickets, OCA-132 (rev.
3/01).
[ Remittance Form and Virginia Exemption
Application for a Charitable or Civic Organization, OCRP-100 (rev. 10/13)
Remittance Form and Registration Statement for a
Charitable Organization, Form 102, OCRP-102 (rev. 10/13)
Remittance Form - Charitable Organization, Form 102, OCRP-102 (rev. 6/2015) ]
Request for Extension of Time to File Annual Registration Renewal, OCRP-102-X (eff. 10/13)
[ Remittance Form and Registration Statement
for a Professional Fundraising Counsel, Form 103, OCRP-103 (rev. 10/12)
Remittance Form and Registration Statement for a
Professional Solicitor, Form 104, OCRP-104 (rev. 10/12)
Remittance Form - Professional Fundraising Counsel, Form 103, OCRP-103 (rev. 6/2015)
Remittance Form - Professional Solicitor, Form 104, OCRP-104 (rev. 6/2015) ]
Professional Solicitor's Bond, OCRP-105 (rev. 10/12)
Solicitation Notice, Form 120, OCRP-120 (rev. 8/13)
Consent to Solicit, Form 121, OCRP-121 (rev. 11/12)
[ Remittance Form - Professional Solicitor's
Final Accounting Report Late Fees and Final Accounting Report, Form 130,
OCRP-130 (rev. 11/12)
Commitment for Receipt of Donated Tickets, Form 132, OCRP-132 (rev. 11/12)