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Nonprofit regulation in the states Nonprofit organization IRS code, section 501

Nonprofit regulation in Alaska involves a complex set of rules that governnonprofit organizations and charitable giving throughout the state. Major issues surrounding nonprofit regulation nationwide include the following:

• contribution limits,
• donor disclosure, and
• the redefinition ofissue advocacy.

Alaska is one of39 states that require charitable organizations, and those intending to solicit on their behalf,to register with the state in order to solicit contributions, whether they are an Alaska organization or based out-of-state. In Alaska a small number of groups and organizations are exempt from registration. These groups are not required to apply for exempt status; it is automatic.^[1]

Alaska is one of32 states that allows registrants to use either theUnified Registration Statement (URS) or the state registration form.^[2] Only seven states requiring registration do not accept the URS.

Note: The following is not a how-to guide in managing an organization's registration and reporting requirements, but rather an attempt to share information about the relative degree of regulation governing nonprofit charitable activity at the individual state level. The information on this page was last updated in early 2015.

Background

IRS building in Washington, D.C.

According to theFoundation Center, there are over1.5 million nonprofit organizations in the United States.^[5]Section 501 of the U.S. tax code outlines which types of nonprofit organizations may be granted tax exempt status by the Internal Revenue Service. The section of this code that provides for exemption is section 501(a), which states that organizations are exempt from some federal income taxes if they fall under sections501(c) or 501(d), or under section 401(a).^[6]

Organizations classified as501(c)(3) are nonprofitcharitable, religious and educational organizations. These include organizations like the Red Cross and Habitat for Humanity as well as theAmerican Civil Liberties Union and theLucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”^[7] Organizations granted501(c)(4) status arepolitical education organizations, and can engage in political lobbying. This includes donations to political committees that support or opposeballot measures,bond issues,recalls orreferenda. 501(c)(4) organizations can thus engage inissue advocacy, but they are not allowed to expressly advocate for the election or defeat of a particular candidate.

While theInternal Revenue Service designates eligible nonprofit charitable organizations with a federal tax exempt status, individual states require their own level of regulation and reporting, particularly when organizations attempt to solicit fundraising contributions. The amount of regulation required differs by state, as does the degree to which state regulations protect the privacy of individual donors. Three states, for instance, require annual copies ofIRS Form 990 (schedule B), which lists individual contributors who contribute over a specified amount. Research shows that attempts to make contributions more transparent has an unintended negative effect on the number of contributors who give, as well as the amount.^[4]

Governing agencies

TheAlaska Attorney General Consumer Protection Unit is the agency in the state that oversees rules governing donor solicitation and registration.

See law:Alaska Statutes sections 45.68.010 through 45.68.900

Registration requirements

Seal of the State of Alaska

Any nonprofit group or organization located in Alaska, unless exempt, must register with the Alaska Department of Law. Any non-exempt nonprofit, in any state, intending to solicit in Alaska must also register, along with anyone intending to solicit in Alaska on behalf of a nonprofit. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like theAmerican Civil Liberties Union, orissue advocacy groups like theLeague of Conservation Voters.

Exemptions

A small number of groups are exempt from registering in Alaska. Unlike some states, however, any group that is exempt need not apply for exemption.

The following groups are exempt from registering:^[1]

• Any group not intending to raise $5,000 in a year,if they have only unpaid fundraising volunteers
• Any group that receives contributions from less than 10 people in any given fiscal year,if they have only unpaid fundraising volunteers
• Any religious group that is exempt from having to file annual information with the IRS
• Candidates for political office; political parties, committees, or groups that file financial information with the State of Alaska or theFederal Election Commission

Procedures

Nonprofits registering in Alaska can use either theUnified Registration Statement (URS) form or thestate form. Any nonprofit using the URS does not need to complete any supplemental forms.^[1]

Documents

The following documents are required along with your registration form:^[1]

• Fundraising contracts, if any
• An IRS Form 990, if your group has one
• Audited financial report from the most recent year, if any

Alaska is one of a small number of states that does not require a copy of the group's IRS determination letter.

Signature and fee

A single signature from anyone authorized within the nonprofit is required; notarization is not necessary.

The registration fee is $40.^[1]

Filing procedures

Registration materials must be mailed to:

State of Alaska
Department of Law
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501^[1]

Renewal

Registration expires on September 1st of each year, and must be renewed by that date. No extensions are granted; however, there is no late fee for filing late.

There is a $40 fee for filing for renewal.^[1]

Financial reporting

In Alaska, registered nonprofits must file their annual financial report along with their registration renewal. In order to fulfill the financial reporting requirement, nonprofits may either submit an IRS Form 990 from the most recent year, or, if unavailable, the group's most recently filed IRS Form 990 with an explanation about why a current Form 990 is not available. In the latter case, nonprofits must eventually submit completed Form 990s when ready.

If an organization does not use the Form 990, they can submit an audited financial report instead.^[1]

Extensions

Because an organization's annual financial reporting is due along with its renewal, the same exemption rules apply.^[1]

Fee

Because an organization's annual financial reporting is due along with its renewal, there is no additional fee required.^[1]

Recent news

This section links to a Google news search for the term "Alaska + donor + privacy"

See also

External links

• Alaska Department of Law Consumer Protection Unit

Footnotes

	v • e State ofAlaska Juneau (capital)
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