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Twenty-five states require nonprofits to include charitable disclosure
statements on their solicitation materials. These charitable disclosures serve to educate prospective
donors about the organization, its leadership, and its financial standing. Organizations can use
charitable disclosure statements to safeguard public trust and increase the effectiveness of their fundraising
appeals.
Charitable disclosure statements are a separate requirement from
annual fundraising registration. You can quickly
navigate to the charitable disclosure requirements for your state on this page. Our
handy reference table will
provide the specific statement, relevant statute, and links to more state-specific registration
information.
Charitable registration requirements vary by state and frequently change. We offer a full suite of
fundraising compliance services to reduce your workload
involved in managing state charitable registration and disclosure requirements.
What Is a Charitable Disclosure Statement?
Disclosure statements exist to educate donors about the organizations soliciting them for charitable
contributions. While the language required varies by state, organizations can commonly expect to
disclose:
The name, address, and mission of the organization
The contact information of an organization representative
In some states, the specific number assigned to the organization during charitable registration
In some states, the contact information of the state charity official where a donor can request
financial information about the organization
A statement about the deductibility of charitable contributions
A statement that registration with the state charity official does not imply endorsement or
recommendation by that agency
Some states have additional disclosure requirements for organizations soliciting by telephone and
those that utilize paid
fundraising professionals, such as a commercial co-venture (CCV), fundraising counsel, or
professional fundraiser.
Where Are Charitable Disclosure Statements Required?
Charitable disclosure statements must be readily available for the residents of a given state to
review. While the exact placement and text of each disclosure statement varies by state, organizations can
broadly expect to include disclosures on the following:
Written fundraising appeals, such as letters, emails, and newsletters
Websites and online donation forms
Donor acknowledgments and follow-up requests
Any other place where the residents of a given state can be prompted to donate
Organizations should review our handy reference table for
state-specific charitable disclosure information.
Fundraising, development, and marketing staff should
work closely with legal counsel to ensure that their solicitation materials meet the current state
and federal requirements.
Why Are Charitable Disclosures Important?
Organizations frequently ask whether anyone actually reads the disclosure statements on the
fundraising appeals they send. The short answer is, yes, and donors aren’t the only ones. A recent
study showed that 92% of regulators
review an organization’s website and online presence when examining annual registration materials.
More importantly, charitable disclosure statements demonstrate that an organization (and its leadership) uphold
their duty of care to the public. As a result, they serve to build trust with prospective donors,
funders, and sponsors, and can even improve the credibility and effectiveness of the organization’s
fundraising appeals.
State Charitable Disclosure vs. IRS Donor Disclosure Statements
The IRS requires organizations that receive a charitable contribution exceeding $250 to provide a
written acknowledgment to the donor. This
federal disclosure requirement
is different and separate from state charitable disclosures. Organizations should take
care to include and use all required disclosures where applicable.
Use an Arkansas address, including a return address, in any solicitation unless the:
(A) Charitable organization maintains and staffs an office at that address; (B) Solicitation discloses in writing immediately proximate to the address located in this state both the address of the charitable organization's actual headquarters and the fact that the address is that of a mail drop box or is located in a mail-handling facility; or (C) Person, if soliciting by phone, discloses the address of the organization's actual headquarters in addition to any address maintained in this state.
(c) When the solicitation is not a sales solicitation, any individual volunteer who receives no compensation of any type from, or in connection with, a solicitation by any charitable organization may comply with the disclosure provisions by providing the name and address of the charitable organization on behalf of which all or any part of the money collected will be utilized for charitable purposes, by stating the charitable purposes for which the solicitation is made, and by stating to the person solicited that information about revenues and expenses of the organization, including its administration and fundraising costs, may be obtained by contacting the organization’s office at the address disclosed. The organization shall provide this information to the person solicited within seven days after receipt of the request.
(d) A volunteer who receives no compensation of any type from, or in connection with, a solicitation or sales solicitation by a charitable organization which has qualified for a tax exemption under Section 501(c)(3) of the Internal Revenue Code of 1954, and who is 18 years of age or younger, is not required to make any disclosures pursuant to this section.
If the initial solicitation or sales solicitation is made by radio, television, letter, telephone, or any other means not involving direct personal contact with the person solicited, including over the Internet, this solicitation shall clearly disclose the information required by Section 17510.3. This disclosure requirement shall not apply to any radio or television solicitation of 60 seconds or less. If the gift is subsequently made or the sale is subsequently consummated, the solicitation or sale for charitable purposes card shall be mailed to or otherwise delivered to the donor, or to the buyer with the item or items purchased.
1) The solicitor must identify the charitable/fraternal organization for which the charitable/fraternal solicitation is being made or the charitable/fraternal purpose of the solicitation prior to making the solicitation. 2) Upon request by the person being solicited, the organization must disclose the amount/percentage of the contribution that will be turned over to the charitable/fraternal organization, the amount/percentage of the contribution to be used for the charitable/fraternal purposes for which it is being solicited or the amount/percentage to be retained by the professional solicitor.
(2) A charitable organization or sponsor soliciting in this state must include all of the following disclosures at the point of solicitation:
(a) The name of the charitable organization or sponsor and state of the principal place of business of the charitable organization or sponsor; (b) A description of the purpose or purposes for which the solicitation is being made; (c) Upon request, the name and either the street address or telephone number of a representative to whom inquiries could be addressed; (d) Upon request, the amount of the contribution which may be deducted as a charitable contribution under federal income tax laws; (e) Upon request, the source from which a written financial statement may be obtained. Such financial statement must be for the immediate past fiscal year and must be consistent with the annual financial report filed under s. 496.407. The written financial statement must be provided within 14 days after the request and must state the purpose for which funds are raised, the total amount of all contributions raised, the total costs and expenses incurred in raising contributions, the total amount of contributions dedicated to the stated purpose or disbursed for the stated purpose, and whether the services of another person or organization have been contracted to conduct solicitation activities.
(3) Every charitable organization or sponsor which is required to register under s. 496.405 must conspicuously display in capital letters the following statement (including registration number) on every printed solicitation, written confirmation, receipt, or reminder of a contribution:
"A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREE WITHIN THE STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT, APPROVAL, OR RECOMMENDATION BY THE STATE."
The statement must include a toll-free number and website for the division which can be used to obtain the registration information. If the solicitation consists of more than one piece, the statement must be displayed prominently in the solicitation materials. If the solicitation occurs on a website, the statement must be conspicuously displayed on any webpage that identifies a mailing address where contributions are to be sent, identifies a telephone number to call to process contributions, or provides for online processing of contributions.
(a) Every charitable organization, paid solicitor, or solicitor agent required to be registered under this Code section, at the time of any solicitation that occurs in or from this state, shall include the following disclosures:
(1) The name and location of the paid solicitor and solicitor agent, if any; (2) The name and location of the charitable organization for which the solicitation is being made; (3) That the following information will be sent upon request:
(A) A full and fair description of the charitable program for which the solicitation campaign is being carried out and, if different, a full and fair description of the programs and activities of the charitable organization on whose behalf the solicitation is being carried out; and (B) A financial statement or summary which shall be consistent with the financial statement required to be filed with the Secretary of State pursuant to Code Section 43-17-5; and
(4) If made by a solicitor agent or paid solicitor, that the solicitation is being made by a paid solicitor on behalf of the charitable organization and not by a volunteer and inform the person being solicited that the contract disclosing the financial arrangements between the paid solicitor and the charity is on file with and available from the Secretary of State.
"(b) If any person, including a charitable organization, a professional fund raiser or a professional solicitor, in conducting a fund raising campaign for a charitable organization or for charitable or ostensibly charitable purposes: ...(5) Engages in any public solicitation and therein purports to relate the purpose or purposes for which the funds are solicited, such shall then be fully and accurately identified to the prospective donor."
A charitable organization shall provide, upon request and without cost to the requesting party, financial disclosure information concerning contributions received and disbursements for the organization's last complete fiscal year, or, if the organization has not completed a full fiscal year, for its current fiscal year, to the attorney general or a person requesting the information within five days of the request.
It is a violation of this chapter for any person or entity to solicit contributions from a prospective donor without fully disclosing to the prospective donor, at the time of solicitation but prior to the request for contributions, the name and physical address of the charitable organization for which the solicitation is being conducted.
(a) This section does not apply to: (1) a charitable solicitation by an accredited school, college, or university to its students, former students, parents of students or former students, board members, or staff; or (2) a formal grant application prepared for and submitted to a specific corporation or foundation.
(b)(1) A charitable solicitation that is a specific written request to the public for a charitable contribution shall contain a disclosure statement. (2) A written receipt for a charitable contribution shall contain a disclosure statement.
(c) The disclosure statement shall be displayed conspicuously on a charitable solicitation and on a receipt for a charitable contribution.
(g) "Disclosure statement" means a written statement that includes the following information:
(1) a statement that a copy of the current financial statement of the charitable organization is available on request; (2) the name of the charitable organization and the address and telephone number where requests for a copy of the financial statement should be directed; and (3) a statement that, for the cost of copies and postage, documents and information submitted under this title are available from the Secretary of State.
The disclosure statement must be displayed conspicuously on a charitable solicitation and on a receipt for a charitable contribution.
No disclosure statement required. However, the state Attorney General's office strongly encourages inclusion of the organization's Michigan registration number in all solicitations written as: "MICS No._____."
Prior to orally requesting a contribution or contemporaneously with a written request for a contribution, the following information shall be clearly disclosed:
(a) the name and location by city and state of each charitable organization on behalf of which the solicitation is made; (b) the tax deductibility of the contribution; and (c) a description of the charitable program for which the solicitation campaign is being carried out; and, if different, a description of the programs and activities of the organization on whose behalf the solicitation campaign is being carried out.
If the solicitation is made by direct personal contact, the required information shall also be disclosed prominently on a written document which shall be exhibited to the person solicited. If the solicitation is made by radio, television, letter, telephone, or any other means not involving direct personal contact, the required information shall be clearly disclosed in the solicitation.
Any written confirmation, receipt and reminder of a contribution made pursuant to an oral solicitation and any written solicitation shall conspicuously state verbatim:
"The official registration and financial information of [insert the legal name of the charity as registered with the Secretary of State] may be obtained from the Mississippi Secretary of State's office by calling 1-888-236-6167. Registration by the Secretary of State does not imply endorsement by the Secretary of State."
"1. Except as otherwise provided in this section and NRS 82A.210, a solicitation for a contribution by, for or on behalf of a charitable organization or nonprofit organization, including, without limitation, a solicitation by means of electronic mail or other electronic medium or device, must disclose the following information:
(a) The full legal name of the charitable organization or nonprofit organization as registered with the Secretary of State pursuant to this title; (b) If the charitable organization or nonprofit organization is not registered or not required to be registered with the Secretary of State pursuant to this title: (1) The full legal name of the charitable organization or nonprofit organization; and (2) The physical address of: (I) The principal place of business of the charitable organization or nonprofit organization; or (II) The custodian of financial records of the charitable organization or nonprofit organization, if the charitable organization or nonprofit organization does not have a physical address; (c) One of the following: (1) A phone number for the physical address of the principal place of business of the charitable organization or nonprofit organization or, if the charitable organization does not have a physical address, the phone number of the custodian of financial records of the charitable organization or nonprofit organization; or (2) An Internet address of a website for the charitable organization or nonprofit organization; (d) A statement or description of the purpose of the charitable organization or nonprofit organization; and (e) A statement that the contribution: (1) May be tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. § 170(c); or (2) May not qualify for such a federal tax deduction.
2. A solicitation for a contribution by, for or on behalf of a charitable organization or nonprofit organization by means of electronic medium or device, other than electronic mail, is deemed to comply with the requirements of subsection 1 if:
(a) The information required to be disclosed pursuant to subsection 1 may be obtained from an Internet website maintained by the charitable organization or nonprofit organization; (b) The charitable organization or nonprofit organization provides a hyperlink to that Internet website; and (c) The statement required by paragraph (e) of subsection 1 is located conspicuously on that Internet website or on the page of that Internet website where the donor commits to the charitable contribution.
3. A solicitation or pledge drive conducted by a charitable organization or nonprofit organization as part of a broadcast telethon, radiothon, webcast or any similar form of broadcast communication is not required to provide the disclosure required by this section throughout the broadcast event, but must disclose the information to a prospective donor before the donor commits or pledges to make a contribution.
4. A disclosure provided in connection with an appeal for funds to benefit a particular person or his or her immediate family must contain:
(a) The name of the particular person or family members who are to benefit from the appeal; and (b) A statement that a contribution in response to the appeal may not qualify for a federal tax deduction.
Prior to soliciting any contribution (except for an in-person solicitation) either telephonically, electronically or in writing, a charitable organization, unless exempt from registration pursuant to N.J.A.C. 13:48-3.3 and all independent paid fund raisers, commercial co-venturers and solicitors shall clearly and conspicuously disclose the following:
1. The name of the individual making the solicitation; 2. Whether or not the individual making the solicitation is paid or is a volunteer; 3. The name of any fund raising counsel, independent paid fund raiser, or commercial co-venturer employing the individual making the solicitation; and 4. The name of the charitable organization which will receive the contribution.
...(c) If a contribution or pledge results from an oral or written solicitation, including a telephone solicitation but excluding any in-person solicitation, a written confirmation or receipt or written reminder shall, upon request of the contributor, be sent to the contributor. Every confirmation, receipt or reminder shall include the clear and conspicuous disclosure of the following:
1. The name of the individual making the solicitation; 2. Whether or not the individual making the solicitation is paid or a volunteer; 3. The name of any fund raising counsel, independent paid fund raiser, or commercial co-venturer employing the individual making the solicitation; and 4. The name of the charitable organization which will receive the contribution.
(d) Every printed solicitation, written confirmation, receipt or written reminder shall include the following statement which shall be conspicuously printed:
INFORMATION FILED WITH THE ATTORNEY GENERAL CONCERNING THIS CHARITABLE SOLICITATION AND THE PERCENTAGE OF CONTRIBUTIONS RECEIVED BY THE CHARITY DURING THE LAST REPORTING PERIOD THAT WERE DEDICATED TO THE CHARITABLE PURPOSE MAY BE OBTAINED FROM THE ATTORNEY GENERAL OF THE STATE OF NEW JERSEY BY CALLING 973-504-6215 AND IS AVAILABLE ON THE INTERNET AT https://njconsumeraffairs.state.nj.us/public-charity-search-results/. REGISTRATION WITH THE ATTORNEY GENERAL DOES NOT IMPLY ENDORSEMENT.
NJ Admin. Code 13:48-11.2
(a) All canisters, honor boxes and public vending machines used to raise funds for charitable organizations required to be registered under the Act shall clearly and conspicuously disclose the following:
1. The name, address and registration number of the charitable organization, as registered with the Attorney General, or the organization's name and address, if exempt; and 2. The charitable purpose of the organization.
(b) In addition to the requirements in (a) above, all canisters, honor boxes and public vending machines shall include the following statement which shall be conspicuously printed and displayed:
INFORMATION FILED WITH THE ATTORNEY GENERAL CONCERNING THIS CHARITABLE SOLICITATION MAY BE OBTAINED FROM THE ATTORNEY GENERAL OF THE STATE OF NEW JERSEY BY CALLING (973) 504-6215. REGISTRATION WITH THE ATTORNEY GENERAL DOES NOT IMPLY ENDORSEMENT.
NJ Admin. Code 13:48-11.3
A charitable organization that limits its membership to persons who are or formerly were employed as officers statutorily authorized to enforce the criminal laws of this State or that is a parent organization that includes local units that so limit membership shall:
(1) At least 10 days prior to initiating any solicitation campaign involving multiple solicitations, give written notice describing the nature, purpose and the proposed dates and location of the solicitations to the Attorney General and the county prosecutor of any county in which the solicitations will be made, unless the organization limits its membership to persons who are or were employed by the State, or is a parent organization with local units in more than one county, in which case notice shall be given to the Attorney General who shall notify the appropriate county prosecutors; and (2) Upon request, make any records required by this act available for inspection or provide an audited financial statement of financial records concerning the organization's fund raising activities to the Attorney General.
"1. Any solicitation, by any means, including but not limited to oral solicitation, by or on behalf of a registered charitable organization which is required to file financial reports pursuant to this article and has filed all such reports, shall include therein a statement that upon request, a person may obtain from the organization or from the charities registry on the attorney general's website, a copy of the last financial report filed by the organization with the attorney general. Such statement shall specify the address of the organization and the address of the attorney general, to which such request should be addressed and in the case of a written solicitation, must be placed conspicuously in the material with print no smaller than ten point bold face type or, alternatively, no smaller than the size print used for the most number of words in the statements. Provided, however, such statement need not be made where the space for a printed advertisement or promotional time in any media has been donated or made available to the charitable organization at no cost and such space or time does not reasonably permit inclusion of such statement.
2. Any solicitation used by or on behalf of any charitable organization shall include: (a) a clear description of the programs and activities for which it has requested and has expended or will expend contributions or shall include therein a statement that, upon request, a person may obtain from the organization such a description; and (b) a statement identifying the website and telephone number of the New York state office of the attorney general where an individual can receive information on charitable organizations. (c) If the solicitation is by an institution subject to article five-A of the not-for-profit corporation law, and is for an endowment fund, the solicitation must include a statement that, unless otherwise restricted by the gift instrument pursuant to paragraph (b) of section five hundred fifty-three of the not-for-profit corporation law, the institution may expend so much of an endowment fund as it deems prudent after considering the factors set forth in paragraph (a) of section five hundred fifty-three of the not-for-profit corporation law."
(b) Disclosures. - A charitable organization or sponsor soliciting in this State shall include all of the following disclosures at the point of solicitation:
(1) The name of the charitable organization and state of the principal place of business of the charitable organization or sponsor. (2) A description of the purpose for which the solicitation is being made. (3) Upon request, the name and either the address or telephone number of a representative to whom inquiries could be addressed. (4) Upon request, the amount of the contribution which may be deducted as a charitable contribution under federal income tax laws. (5) Upon request, the source from which a written financial statement may be obtained. The financial statement shall be for the immediate past fiscal year and shall be consistent with G.S. 131F-6. The written financial statement shall be provided within 14 days after the request and shall state the purpose for which funds are raised, the total amount of all contributions raised, the total costs and expenses incurred in raising contributions, the total amount of contributions dedicated to the stated purpose or disbursed for the stated purpose, and whether the services of another person or organization have been contracted to conduct solicitation activities.
(c) Printed Disclosure. - Every charitable organization or sponsor that is required to obtain a license under G.S. 131F-5 shall conspicuously display in type of a minimum size nine points, the following statement on every printed solicitation, written confirmation, receipt, or reminder of a contribution: "Financial information about this organization and a copy of its license are available from the State Solicitation Licensing Branch at [telephone number]. The license is not an endorsement by the State." The statement shall be made conspicuous by use of one or more of the following: underlining, a border, or bold type. When the solicitation consists of more than one piece, the statement shall be displayed prominently in the solicitation materials, but not necessarily on every page. N.C.G.S.A. § 131F-9
Every charitable organization, whether or not required to register pursuant to this chapter, that directly solicits contributions in this state shall make the following disclosures at the point of solicitation:
(A) The name of the charitable organization and the city of the principal place of business of the charitable organization; (B) If the charitable organization has not received a determination letter from the internal revenue service that is currently in effect, stating that the organization is exempt from federal income taxation under section 501(a) and described in section 501(c)(3) of the Internal Revenue Code, the particular charitable purpose or purposes to be advanced with the funds raised. Ohio R.C. § 1716.10
Any written or oral statement made in connection with a solicitation of contributions that the person or organization conducting the solicitation is registered or has filed, will file or is required to file any report with the Attorney General, or any statement of similar import, shall be immediately followed by a statement of equal prominence that such registration or report in no way constitutes or implies any indorsement, sanction or approval of the solicitation, its purposes, the manner in which it is conducted or the person or organization conducting it, by the Attorney General or any other governmental agency or officer. O.R.S. § 128.893
(a) Solicitation limitation. - A charitable organization may only solicit contributions for the charitable purpose expressed in solicitation for contributions or the registration statement of the charitable organization and may only apply contributions in a manner substantially consistent with that purpose. (b) Solicitation disclosures. - A charitable organization soliciting in this Commonwealth shall include all of the following disclosures at the point of solicitation:
(1) Its legal name as registered with the department and location and, if different, the legal name and address of the charitable organization as registered with the department on whose behalf the solicitation is being conducted. Any use of a project or program name in a solicitation must be immediately followed by a disclosure of the legal name of the charitable organization as registered. (2) If requested, the name and address or telephone number of a representative to whom inquiries could be addressed. (3) A full and fair description of the charitable purpose or purposes for which the solicitation is being made, and a source from which written information is available. (4) If requested, the source from which a financial statement may be obtained. Such financial statement shall be consistent with the annual financial report requested under section 5 and shall disclose assets, liabilities, fund balances, revenue and expenses for the preceding fiscal year. Expenses shall be separated into program services, administrative costs and fundraising costs.
(c) Notice on printed solicitation. - On every printed solicitation or written confirmation, receipt and reminder of a contribution, the following statement must be conspicuously printed verbatim: "The official registration and financial information of (insert the legal name of the charity as registered with the department) may be obtained from the Pennsylvania Department of State by calling toll free, within Pennsylvania, 1 (800) 732-0999. Registration does not imply endorsement." 10 P.S. § 162.13
(a) Any written solicitation used by or on behalf of any charitable organization shall provide a description of the programs and activities for which it has expended or will expend contributions it receives from the solicitation or shall include therein a statement that, upon written request to a specified person at the charitable organization, a person may obtain from the charitable organization a description. In addition, any written solicitation shall state in clear and unambiguous language whether or not contributions are deductible for federal income tax purposes in accordance with applicable law. The requirements of this section shall be satisfied by written notice to the donor or prospective donor. This written notice requirement shall be deemed satisfied if made once during the solicitation process, including at the time of confirmation of receipt of any contribution. (b) If any charitable organization solicits contributions for or makes contributions through a solicitation to another organization which is not its affiliate as defined in § 5-53.1-4, the written solicitation shall include a statement that the contributions have been made and that a list of all organizations which have received contributions from the soliciting organization during the most recently completed fiscal year of the charitable organization for which information is required to be filed in accordance with § 5-53.1-2 may be obtained from that organization. A United Way, federated fund or incorporated community appeal, by or through which a donation is merely transferred to another organization selected by the donor, does not need to include the donor selected transferee organizations in the list. The requirements of this section shall be satisfied by a written notice to the donor or prospective donor. This written notice requirement shall be deemed satisfied if made once during the solicitation process, including at the time of confirmation of receipt of any contribution. (c) A charitable organization shall comply with all requests made pursuant to subsections (a) and (b) of this section within fifteen (15) days of their receipt. RI Gen L § 5-53.1-12
(b) A written disclosure must be in contrasting eight-point type or larger. (c) A disclosure must include:
(1) the name of the public safety organization registered under Section 1803.053, if an organization is involved; (2) a statement that the promotion is independent of affiliation with any public safety organization, if a public safety promoter is involved; (3) the name of any public safety solicitor employed; (4) a general statement of the use of net funds received; and (5) the name, street address, and statewide telephone number established under Section 1803.102 that a person may use to obtain from the secretary of state additional information on the public safety entity, public safety publication, or public safety solicitor. Texas Occupations Code § 1803.101
"Every charitable organization required to be registered pursuant to § 57-49 and every professional solicitor required to be registered pursuant to § 57-61 soliciting contributions from prospective contributors shall disclose to the potential donor contemporaneously at the point of a written request or on a written receipt for donations made in response to an oral request that a financial statement is available from the Department of Agriculture and Consumer Services upon request." VA Code Ann. § 57-55.3
All entities soliciting contributions for charitable purposes must comply with the requirements of this section except entities exempted from registration are not required to make the disclosures under subsections (1)(c), (4)(b) or (c), and (5)(b) of this section. The following conditions apply to solicitations as defined by RCW 19.09.020:
(1) Any entity that directly solicits contributions from the public in this state must make the following clear and conspicuous disclosures at the point of solicitation: (a) The name of the individual making the solicitation; (b) The identity of the charitable organization and the city of the principal place of business of the charitable organization; (c) The published number and web site of the office of the secretary, if requested, for the donor to obtain additional financial and other information on file with the secretary. The disclosure must be made during an oral solicitation of a contribution, and at the same time at which a written request for a contribution is made. (2) A commercial fund-raiser must meet the required disclosures described in subsection (1) of this section clearly and conspicuously at the point of solicitation and must also disclose the name of the entity for which the fund-raiser is an agent or employee and the name and city of the charitable organization for which the solicitation is being conducted. (3) Telephone solicitations must include the disclosures required under subsection (1) or (2) of this section prior to asking for a contribution. The required disclosures must also be provided in writing within five business days to anyone who makes a pledge by telephone to donate. (4) In the case of a solicitation by advertisement or mass distribution, including postal, electronic, posters, leaflets, automatic dialing machines, publications, and audio or video broadcasts, it must be clearly and conspicuously disclosed in the body of the solicitation material that: (a) The solicitation is conducted by a named commercial fund-raiser, if it is; (b) The registration required by the charitable solicitation act is on file with the secretary's office; and (c) The potential donor can obtain additional financial and other information at a published number or web site for the office of the secretary. ... (Please continue reading at: RCW 19.09.100)
No charitable organizations subject to this article may solicit funds from the public except for charitable purposes or expend funds raised for charitable purposes not stated in its solicitation materials.
All registered charitable organizations and their professional fund raisers and solicitors are required to disclose in writing: (1) The name of a representative of the charitable organization to whom inquiries can be made; (2) the name of the charitable organization; (3) the purpose of the solicitation; (4) upon request of the person solicited, the estimated percentage of the money collected which will be applied to the cost of solicitation and administration or how much of the money collected will be applied directly for the charitable purpose; and (5) the number of the raffle, bingo or other such state permit used for fund raising.
Every printed solicitation shall include the following statement: "West Virginia residents may obtain a summary of the registration and financial documents from the Secretary of State, State Capitol, Charleston, West Virginia 25305. Registration does not imply endorsement."
The disclosure statement shall be conspicuously displayed on any written or printed solicitation. Where the solicitation consists of more than one piece, the disclosure statement shall be displayed on a prominent part of the solicitation materials. W. Va. Code, § 29-19-8
(a) Prior to orally requesting a contribution or contemporaneously with a written request for a contribution, an unpaid solicitor shall clearly and conspicuously disclose all of the following:
The name of the charitable organization, as it appears on file with the department, on whose behalf the solicitation is being made.
A clear description of the primary charitable purpose for which the solicitation is made.
That the contribution is not tax-deductible, if this disclosure is applicable.
(b) In addition to the information required by par. (a), any written solicitation, and any confirmation, receipt, or reminder of a pledged amount, shall conspicuously state the following verbatim: "A financial statement of the charitable organization disclosing assets, liabilities, fund balances, revenue, and expenses for the preceding fiscal year will be provided to any person upon request."
(c) The financial statement under par. (b) shall, at a minimum, divide expenses into categories of management and general, program services, and fund-raising. If the charitable organization is required to file financial information with its annual report under sub. (3), the financial statement under par. (b) shall be consistent with the financial information reported in that annual report.
(d) The disclosures required by this subsection are required unless the unpaid solicitor is soliciting a contribution for a charitable organization that is not required to be registered under sub. (1) or that has obtained a disclosure exemption under par. (e).
(e) A charitable organization that operates solely within one community and that received less than $50,000 in contributions during its most recently completed fiscal year may apply to the department for an exemption from the disclosure requirements under this subsection. The department shall prescribe the forms and procedures for use in applying for an exemption.
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