Charitable Solicitation Registration Exemptions for Hospitals

• Charities that do not intent to solicit and receive and do not actually receive more than $25,000 in contributions during a fical year and do not use professional fundraisers
• Educational institutions and their authorized and related foundations
• Religious organizations
• Political organizations
• Fraternal, patriotic, benevolent, social, educational, alumni, health care foundation, historical, and civil rights organizations, including fraternities and sororities and any auxiliaries associated with any such organizations
• Civic leagues and civic organizations which solicit contributions solely from their own membership
• Appeals for individuals that raise $10,000 or less
• Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided the chest or fund is complying with this section relating to registration and filing of annual reports with the Attorney General, the charitable organization does not actually receive, in addition to an allocation, contributions in excess of $25,000 during the fiscal year, and all of the fundraising functions of the charitable organization are carried on by persons who are not paid for such services
• A local post, camp, chapter, or similarly designated element, or a county unit of such elements of a bona fide veterans organization, which issues charters to local elements throughout this state, or a bona fide organization of volunteer firefighters, ambulance companies, or rescue squads, or a bona fide auxiliary or affiliate of such organizations, provided all of its fundraising activities are carried on by members of the organization, family members of the members of the organization, volunteers, or an affiliate of the organization and the members receive no compensation, directly or indirectly

• Churches or religious organizations that are not required to file federal annual information returns with the IRS
• Candidates for national, state, or local office, and political parties, committees or groups that are required to file financial information with the Alaska Public Offices Commission
• An organization that has a current gaming permit issued by the Alaska Department of Revenue pursuant to AS 05.15.100
• Charitable organizations with no paid employees or board members that do not intend to raise or receive contributions, excluding government grants, in excess of $5,000 annually, or that do not intend to receive contributions from more than 10 persons annually.

• Bona fide, duly constituted, religious entities that are exempt from taxation pursuant to the Internal Revenue Code and no part of the entity’s income inures to the direct benefit of any individual
• Educational institutions approved by any state or the United States or by an accrediting body and parent teacher organizations
• Political candidates and organizations
• Governmental organizations
• Nonprofit hospitals
• Charities that do not intent to solicit and receive and do not actually receive more than $50,000 in contributions during a fiscal year and do not use professional fundraisers
• Persons or entities that solicit for exempt organizations

• The United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions
• A religious corporation sole or other religious corporation or organization that holds property for religious purposes, or to any officer, director, or trustee thereof who holds property for like purposes
• A cemetery corporation regulated under Chapter 12 (commencing with Section 7600) of Division 3 of the Business and Professions Code
• A committee as defined in Section 82013 that is required to and does file any statement pursuant to Article 2 (commencing with Section 84200) of Chapter 4 of Title 9
• A charitable corporation or unincorporated association organized and operated primarily as a religious organization, educational institution, hospital, or a health care service plan licensed pursuant to Section 1349 of the Health and Safety Code
• Educational institutions as defined by Section 10251 of the Corporations Code

• Persons that are exempt from filing a federal annual information return pursuant to 26 U.S.C. sec. 6033 (a)(3)(A)(i) , (a)(3)(A)(iii) , or (a)(3)(C)(i) or pursuant to 26 CFR 1.6033-2(g)(1)(i) to (g)(1)(iv) or (g)(1)(vii) - (Generally churches, religious organizations, and below college-level educational organizations affiliated with a church.)
• Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions
• Charities that do not intend to solicit and receive and do not actually receive more than $25,000 in contributions during a fiscal year (excluding grants from governmental entities or from organizations exempt from federal taxation under section 501(c)(3))
• Charities that do not receive contributions from more than 10 persons during a fiscal year
• Persons exclusively making appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of the specified individual

• Religious organizations
• Educational institutions using curricula that are registered or approved by any state or the United States or that have been accepted by an accrediting body
• Parent-teacher associations
• Nonprofit hospitals
• Government organizations
• Charities that receive $50,000 or less in contributions annually provided such organizations do not compensate any person primarily to conduct solicitations
• Persons who solicit for exempt organizations

• Charities that raise less than $25,000 in contributions per calendar year provided that all functions, including fund raising functions, are carried on by individuals who are unpaid and that no part of the contributions shall inure to the benefit of any officer, member, or solicitor.
• Religious institutions
• Membership organizations
• Entities making solicitations solely for the American National Red Cross

• Religious organizations
• Educational organizations
• State agencies or other government entities or persons or organizations who solicit or act as professional fundraising consultants solely on behalf of those entities
• Blood establishments as defined in FL Stat § 381.06014
• Political contributions solicited in accordance with the election laws of Florida
• A person who is soliciting for a named individual, provided that all the contributions collected without any deductions whatsoever are turned over to the beneficiary for her or his use and provided that the person has complied with the requirements of s. 496.413
• A charitable organization or sponsor that limits solicitation of contributions to the membership of the charitable organization or sponsor. For the purposes of this paragraph, the term “membership” does not include those persons who are granted a membership upon making a contribution as a result of a solicitation
• Any division, department, post, or chapter of a veterans’ service organization granted a federal charter under Title 36, United States Code

A charitable organization or sponsor that has less than $50,000 in total contributions during a fiscal year if the fundraising activities of such organization or sponsor are carried on by volunteers, members, or officers who are not compensated and no part of the assets or income of such organization or sponsor inures to the benefit of or is paid to any officer or member of such organization or sponsor or to any professional fundraising consultant, professional solicitor, or commercial co-venturer.

• Educational institutions and those organizations, foundations, associations, corporations, charities, and agencies operated, supervised, or controlled by or in connection with a nonprofit educational institution, provided that those entities qualify for exemption under IRC 501(c)
• Business, professional, and trade associations and federations which do not solicit members or funds from the general public
• Fraternal, civic, benevolent, patriotic, and social organizations, when solicitation of contributions is carried on by persons without any form of compensation and which solicitation is confined to their membership
• Appeals for individuals provided that 100% of proceeds are turned over to the named beneficiary and that if the contributions collected exceed $5,000, the person requesting contributions shall file a written accounting of funds with the Secretary of State
• Any charitable organization which does not have any agreement with a paid solicitor and whose total revenue from contributions has been less than $25,000 for both the immediately preceding and current calendar years
• Any local or state-wide organization of hunters, fishermen, and target shooters which has been recognized as an organization described in Section 501(c)(3) or Section 501(c)(4) of the IRC
• Any volunteer fire department or rescue service operating in conjunction with a city or county government in this state and which has received less than $25,000 in both the immediately preceding and current calendar years
• Religious organizations
• Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions
• Local community and state-wide organizations affiliated with or acting on behalf of a registered or exempt state-wide or national parent organization by contract or agreement
• National charitable organizations having a Georgia affiliate registered under this chapter need not register separately with the Secretary of State; provided, however, that all records of such national organizations which relate to charitable solicitations or charitable contributions shall be subject to such reasonable periodic, special, or other examinations by the Secretary of State

• Charitable organizations that normally receive less than $25,000 in contributions annually and do not compensate any professional solicitor or professional fundraising counsel
• Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the IRS
• Parent-teacher associations
• Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations or their successor organizations:
  
  • Hawaii Association of Independent Schools
  • Western Association of Schools and Colleges
  • Middle States Association of Colleges and Schools
  • New England Association of Schools and Colleges
  • Higher Learning Commission
  • Northwest Commission on Colleges and Universities
  • Southern Association of Schools and Colleges
  • The National Association for the Education of Young Children
  • Cognia
• Any organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code expressly authorized by, and having an established identity with, an accredited education institution provided that the organization's solicitation of contributions is primarily directed to the students, alumni, faculty, and trustees of the institutions and their respective families
• Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state
• Government agencies
• Congressionally chartered organizations that submit financial reports to the Secretary of Defense

• The University of Illinois, Southern Illinois University, Eastern Illinois University, Illinois State Normal University, Northern Illinois University, Western Illinois University, all educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families, or a library established under the laws of Illinois, provided that the annual financial report of such institution or library shall be filed with the State Board of Education, Governor, Illinois State Library, County Library Board or County Board, as provided by law.
• Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership
• Persons requesting any contributions for the relief or benefit of any individual if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
• Any bona fide union, bona fide political organization or bona fide political action committee, which does not solicit funds for a charitable purpose
• Any charitable organization receiving an allocation from an incorporated community chest or united fund provided certain conditions are met
• A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, provided all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any charitable organization operating a nursery for infants awaiting adoption providing that all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any corporation established by the Federal Congress that is required by federal law to submit annual reports of its activities to Congress
• Any boys' club which is affiliated with the Boys' Club of America provided, however, that such an affiliate properly files the reports required by the Boys' Club of America and that the Boys' Club of America files with the Government of the United States the reports required by its federal charter
• Any veterans organization chartered or incorporated under federal law and any veterans organization which is affiliated with, and recognized in the bylaws of, a congressionally chartered or incorporated veterans organization
• Any parent-teacher organization that is controlled by teachers and parents of children attending a particular public or private school for which the organization is named and solicits contributions for the benefit of that particular school provided that certain conditions are met

• A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, or any agency or organization incorporated or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, or to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religious, including the moral and ethical aspects of a particular religious faith.
• Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of $15,000 during any 12 month period ending December 31 of any year.

• State educational institutions under the control and supervision of the state board of regents, unified school districts, educational interlocals, educational cooperatives, area vocational-technical schools, all educational institutions that are accredited by a regional accrediting association or by an organization affiliated with the national commission of accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to the student body, alumni, faculty and trustees of such institution, and their families, or a library established under the laws of Kansas
• Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership. This exemption shall be extended to any subsidiary of a parent or superior organization exempted by this subsection where such solicitation is confined to the membership of the subsidiary, parent or superior organization
• Persons requesting any contributions for the relief or benefit of any individual if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
• Charities that raise less than $10,000 during a fiscal year and do not use professional solicitors
• Any incorporated community chest, united fund, united way or any charitable organization receiving an allocation from an incorporated community chest, united fund or united way
• A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, if all fund-raising activities are carried on by members of such organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any charitable organization operating a nursery for infants awaiting adoption if all fund-raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any corporation established by the federal congress that is required by federal law to submit annual reports of such corporation's activities to congress
• Any girls' club which is affiliated with the girls' club of America, a corporation chartered by congress, if such an affiliate properly files the reports required by the girls' club of America and that the girls' club of America files with the government of the United States the reports required by such federal charter
• Any boys' club which is affiliated with the boys' club of America, a corporation chartered by congress, if such an affiliate properly files the reports required by the boys' club of America and that the boys' club of America files with the government of the United States the reports required by such federal charter
• Any corporation, trust or organization incorporated or established for religious purposes, or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by or supervised or controlled by a corporation, trust or organization incorporated or established for religious purposes, or to any other religious agency or organization which serves religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including the moral and ethical aspects of a particular religious faith
• The boy scouts of America and the girl scouts of America, including any regional or local organization affiliated therewith
• The young men's christian association and the young women's christian association, including any regional or local organization affiliated therewith
• Any licensed medical care facility which is organized as a nonprofit corporation under the laws of this state
• Any licensed community mental health center or licensed mental health clinic
• Any licensed community center for people with intellectual disability and its affiliates as determined by the Kansas department for aging and disability services
• Any charitable organization of employees of a corporation whose principal gifts are made to an incorporated community chest, united fund or united way, and whose solicitation is limited to such employees
• Any community foundation or community trust to which deductible contributions can be made by individuals, corporations, public charities and private foundations, as well as other charitable organizations and governmental agencies for the overall purposes of the foundation or to particular charitable and endowment funds established under agreement with the foundation or trust for the charitable benefit of the people of a specific geographic area and which is a nonprofit organization exempt from federal income taxation
• Any charitable organization which does not intend to or does not actually solicit or receive contributions from more than 100 persons
• Any charitable organization the funds of which are used to support an activity of a municipality of this state
• The junior league, including any local community organization affiliated therewith
• Any charitable organization that is an animal shelter licensed pursuant to K.S.A. 47-1701

• Solicitations by an organization of contributions from its members and their families only, if membership is not included in a solicitation, is not granted upon the basis of contributions alone, and is within the exception of KRS 367.650(3)
• Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and civic purposes employed by nonreligious organizations
• Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution and their families, and from corporations, for the continuance of an established educational program
• Local solicitations by a student group or parent-teacher association for its campus or group connected activities with the approval of the administration of the educational institution

Charities that do not use professional solicitors or fundraising counsels

• Religious Institutions that include ecclesiastical or denominational organizations, churches, or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on and shall also include those bona fide religious groups which do not maintain specific places of worship
• Religious institutions that include such separate groups or corporations which from an integral part of those institutions which are exempt from federal income tax as exempt organizations under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1954, or of a corresponding section of any subsequently enacted Federal Revenue Act, and which are not primarily supported by funds solicited outside its own membership or congregation
• Religious institutions that include such institutions soliciting contributions for construction and maintenance of a house of worship or clergyman's residence
• Educational institutions recognized and/or approved by the State Department of Education or the appropriate state educational board, of the appropriate accrediting agency
• Any hospital organized under the laws of this state, or any voluntary health organization organized under the laws of this state and/or under federal laws

• Organizations that solicit primarily within their membership and do not contract with a professional solicitor. For purposes of this paragraph, the term "membership" does not include those persons who are granted a membership upon making a contribution as a result of a solicitation
• Persons soliciting contributions for the relief of any individual specified by name at the time of the solicitation, when all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary for that individual's use
• Charitable organizations that do not intend to solicit and receive and do not actually solicit or receive contributions from the public in excess of $35,000 during a calendar year or do not receive contributions from more than 35 persons during a calendar year, if the charitable organizations do not contract with professional solicitors and if no part of the assets or income inures to the benefit of or is paid to any officer or member
• Educational institutions, the curriculums of which in whole or in part are registered or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and organizations operated by the student bodies of such institutions
• Hospitals that are nonprofit and charitable
• Free clinics

Charities that received less than $25,000 in contributions during their most recent fiscal year

• A volunteer organization of firefighters or rescue or ambulance personnel for its ambulance, fire fighting, or rescue operations

Charitable organizations that do not use a professional solicitor and either:

• solicit charitable contributions for a named individual and the gross amount is delivered to the individual;
• are a religious organization, a parent organization of a religious organization, or a school affiliated with a religious organization and have in effect a declaration of tax-exempt status from the government of the United States;
• solicit charitable contributions only from their members (including accredited educational institutions that limit solicitations to students, former students, parents of a student or former student, present or former board members, and staff members); or
• only receive contributions from for-profit corporations and organizations determined to be private foundations by the government of the United States

Additionally, the Secretary of State may exempt from the requirement of a registration statement or annual report a charitable organization that:

• is organized under the laws of another state that has a statute substantially similar to this title;
• has been exempted from the submission of a registration statement by that other state;
• has its principal place of business outside of Maryland; and
• gets its money principally from sources outside of Maryland.

• An organization that is primarily religious in purpose and falls under the regulations 940 CMR 2.00
• An organization that does not raise or receive contributions from the public in excess of $25,000 during a calendar year or does not receive contributions from more than ten persons during a calendar year, if all of their functions, including fundraising activities, are performed by persons who are not paid for their services and if no part of their assets or income inures to the benefit of, or is paid to, any officer or members

Organizations exempt under both the Charitable Organizations and Solicitations Act (COSA) and the Supervision of Trustees for Charitable Purposes Act (STCPA):

• An organization that requests contributions only for the relief or benefit of a named individual or family with all fundraising conducted by persons who are unpaid for their service
• A Michigan educational institution approved by the Michigan Board of Education
• A veterans organization incorporated under federal law
• A licensed hospital (Health systems and other affiliates are not exempt even if they include a licensed hospital)
• A governmental unit or instrumentality
• An organization that will not have 501(c)(3) status and whose principal purpose is not charitable but that solicits from time to time for a charitable purpose (To qualify for this exemption the organization must not have or intend to receive 501(c)(3) status, all fundraising must be performed by members of the organization who are not paid for their services, and all funds must be wholly used for the purposes for which they were solicited)
• A duly constituted religious organization or group affiliated with and forming an integral part of a religious organization (if the organization is required to file IRS Form 990, then the organization likely does not qualify for this exemption)

Organizations exempt under COSA:

• An organization that confines solicitations to drives solely among members, directors and their immediate families, where the general public is not invited to become a member. This includes a private foundation for IRS tax purposes that receives contributions solely from incorporators, directors, stockholders or their families, or from a sponsoring business
• An organization whose sole source of contributions is a charitable organization registered with this office to solicit contributions
• A hospital-based foundation or auxiliary that solicits contributions solely for 1 or more licensed hospitals
• An organization that does not intend to solicit and receive, and does not actually receive, contributions in excess of $25,000 (Excluding grants from government agencies or restricted grants from foundations) during any 12-month period (All fundraising functions must be conducted by persons, whether staff or contractors, who are not paid for their services and the organization must make a financial statement of its activities of its most recent fiscal year available to its members and the public)
• A nonprofit corporation whose purpose is the owning and operating of facilities for the aged and chronically ill that is under the sole control of a religious or fraternal society
• An organization licensed by the Michigan Department of Health and Human Services to serve children and families

Organizations exempt under STCPA:

• An organization incorporated or organized in a state other than Michigan that will never hold assets in Michigan, including cash, savings accounts, investment accounts, land, building, equipment, etc.
• An organization that receives operating funds from United Way
• An amateur theater, band, orchestra, chorale or dance organization

• Organizations that did not receive and do not plan to receive total contributions in excess of $25,000
  from the public in or out of the State of Minnesota during any accounting year and the organization’s
  functions and activities are performed wholly by volunteers and the organization does not employ a
  professional fundraiser (the direct cost of prizes given to the public in connection with charitable
  gambling may be excluded in determining the total amount of contributions)
• Religious societies or organizations that are exempt from filing a federal annual informational return pursuant to Internal Revenue Code, section 6033(a)(3)(A)(i) and (iii) and Internal Revenue Code, section 6033(a)(3)(C)(i)
• Educational institutions which are under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution that is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association
• Fraternal, patriotic, social, educational, alumni, professional, trade, or learned society organizations which limit the solicitation of contributions to persons who have the right to vote as a member (the term “member” does not include those persons who are granted membership upon making a contribution as the result of a solicitation)
• Organizations soliciting solely for a named person and all of the contributions received are transferred to the named person with no restrictions on the person’s expenditure of the contributions and with no deductions whatsoever
• Private foundations, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during their last accounting year
• An auctioneer licensed and bonded under chapter 330 who is conducting a live auction who has no access to the proceeds of the auction is not subject to the registration and reporting requirements of this chapter, and is not considered a professional fundraiser for the purposes of subdivision 2

• All educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution which makes the solicitation of contributions solely by its student body, alumni, faculty and trustees and their families or a library established under the laws of this state
• Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is made solely by their membership; however, posts of the American Legion and posts of the Veterans of Foreign Wars of the United States may utilize nonmembers to assist designated supervisors in the conduct of bingo under the Charitable Bingo Law and qualify for this exemption. This exemption shall be extended to any subsidiary of a parent or superior organization if such solicitation is made solely by the membership of the subsidiary, parent or superior organization
• Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets or social gatherings, if any, provided all fund-raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
• Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of $25,000 during any twelve-month period, provided all of its fund-raising functions are carried on by persons who are unpaid for such services
• Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided such chest or fund is complying with the provisions of § 79-11-501 through § 79-11-529 relating to registration and filing of annual reports with the Secretary of State, and provided such organization does not actually receive, in addition to such allocation, contributions in excess of $25,000 during any twelve-month period and provided further, that all the fund-raising functions of such organization are carried on by persons who are unpaid for such services
• All volunteer fire departments or rescue units, rural or otherwise, chartered under the laws and statutes of the State of Mississippi as nonprofit corporations
• Any humane society organized under the laws of Mississippi which contracts with counties or municipalities for the care and keeping of estrays

Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of religious institutions, provided that:

• Such religious institutions, groups or corporations are tax exempt pursuant to the Internal Revenue Code;
• No part of their net income inures to the direct benefit of any individual; and
• Their conduct is primarily supported by government grants or contracts, funds solicited from their own membership, congregations and fees charged for services rendered.

• Religious organizations
• Educational institutions and their authorized and related foundations
• Fraternal, benevolent, social, educational, alumni, and historical organizations, and any auxiliaries associated with any of such organizations, when solicitation of contributions is confined to the membership of such organizations or auxiliaries
• Hospitals and auxiliaries of hospitals, provided all fund-raising activities and solicitations of contributions are carried on by employees of the hospital or members of the auxiliary and not by any professional fund-raiser who is employed as an independent contractor
• Any solicitation for funds governed by Chapter 130 (campaign finance law)
• Any organization that has obtained an exemption from the payment of federal income taxes as provided in section 501(c)(3), 501(c)(7) or 501(c)(8) of Title 26, United States Code, as amended, if, in fact, no part of the net earnings of the organization inure to the benefit of any private party or individual associated with such organization

• Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually
• Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation
• Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3)
• Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family
• Alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution, including, without limitation, current and former students, members of the faculty or staff, or persons who are within the third degree of consanguinity or affinity of such persons

• Any religious organization which holds property for charitable or religious purposes or their integrated auxiliaries or conventions or associations of churches
• The United States; any state, territory or possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions
• Colleges and universities funded by or associated with state government

• Any religious corporation, trust, foundation, association or organization incorporated under the provisions of Title 15 or 16 of the Revised Statutes or Title 15A of the New Jersey Statutes or established for religious purposes
• Any agency or organization incorporated or established for charitable purposes and engaged in effectuating one or more charitable purposes, which is affiliated with, operated by or supervised or controlled by a corporation, trust, foundation, association, or organization incorporated or established for religious purposes, or any other religious agency or organization
• Any educational institution, the curricula of which in whole or in part are registered or approved by the Department of Education or the New Jersey Commission on Higher Education, either directly or by acceptance of accreditation by an accrediting body recognized by these agencies
• An educational institution confining its solicitation to its student body, alumni, faculty and trustees, and their families
• A library registered by the Department of Education, provided that the annual financial report of that library shall be filed with the Department of Education, where it shall be open for public inspection
• A local unit registered by a parent organization in accordance with N.J.A.C. 13:48-6
• A charitable organization engaged in charitable fund raising that did not receive gross contributions in excess of $10,000 during its most recent fiscal year, if all of its functions, including fund raising activities, are carried on by persons who are not compensated for soliciting contributions

• Religious organizations
• Educational institutions and organizations defined in Section 6-5A-1 NMSA 1978
• Persons soliciting for an individual or group that has suffered a medical or other catastrophe if the individual or group is identified by name at the time of the solicitation, the purpose for the solicited contribution is clearly stated, and the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary

EXC Article 7-A Exemptions

• Corporations organized under the religious corporations law, and other religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by or in connection with a religious organization
• Educational institutions confining the solicitation of contributions to their student body, alumni, faculty and trustees, and their families
• Fraternal, patriotic, social, alumni, law enforcement support organizations and historical societies chartered by the New York state board of regents when solicitation is confined to their membership
• Persons requesting any contributions for the relief of any individual, specified by name at the time of the solicitation, if all of the contributions collected, without any deductions whatsoever, are paid to or for the benefit of the named beneficiary
• Charities that receive less than $25,000 in contributions and do not use a professional fundraiser or fund raising counsel
• Any charitable organization receiving an allocation from a federated fund, incorporated community appeal or a united way, provided such fund, appeal or united way is complying with the provisions of this article relating to registration and filing of financial reports with the attorney general, and provided such organization does not receive, in addition to such allocation, gross contributions in excess of $25,000 during the fiscal year, and provided further that all the fund-raising functions of such organizations are carried on by persons who are unpaid for such services
• A local post, camp, chapter or similarly designated element, or a county unit of such elements, of a bona fide veterans' organization which issues charters to such local elements throughout this state, a bona fide organization of volunteer firefighters, an organization providing volunteer ambulance service or a bona fide auxiliary or affiliate of such organizations, provided all its fund-raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly, therefor
• An educational institution which files annual financial reports with the regents of the university of the state of New York as required by the education law or with an agency having similar jurisdiction in another state or a library which files annual financial reports as required by the state education department
• A charitable organization which receives all or substantially all of its funds from a single governmental agency and reports annually to that agency provided such reports contain financial information substantially similar in content to that required by subdivision one of section 172-b of this article; provided, however, that such organization may receive no more than $25,000 from sources other than the government agency to which it reports
• Any police department, sheriff's department or other governmental law enforcement agency
• The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department

EPT Article 8 Exemptions

• The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions
• Any trustee which is required by any other provision of law to render a full, complete and itemized annual financial report to the congress of the United States or to the legislature of this state, provided that such report contains the information required of trustees pursuant to this article
• Corporations organized under the religious corporations law and other religious agencies and organizations, and charities, agencies and organizations operated, supervised or controlled by or in connection with a religious organization
• Educational institutions incorporated under the education law or by special act
• Any hospital
• Fraternal, patriotic, veterans, volunteer firefighters, volunteer ambulance workers, social, student or alumni organizations and historical societies chartered by the New York state board of regents
• A trust for which there is a corporate trustee acting as sole trustee or co-trustee under the terms of a will of a decedent who died domiciled in a state other than New York or a trust instrument executed by a non-resident of the state of New York
• Any trust in which and so long as the charitable interest is deferred or contingent
• Any person who, in his or her capacity as an officer, director or trustee of any corporation or organization mentioned in this paragraph, holds property for the religious, educational or charitable purposes of such corporation or organization so long as such corporation or organization is registered with the attorney general pursuant to this section
• Any cemetery corporation subject to the provisions of article fifteen of the not-for-profit corporation law
• The state parent teachers association and any parent teachers association affiliated with an educational institution that is subject to the jurisdiction of the state education department
• Any corporation organized under article 43 of the insurance law

• Religious organizations
• Government agencies
• Any hospital licensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C of the General Statutes
• Any noncommercial radio or television station
• A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through (e)(14)
• A bona fide volunteer or bona fide employee or salaried officer of a charitable organization or sponsor
• An attorney, investment counselor, or banker who advises a person to make a charitable contribution
• A volunteer fire department, REACT (Radio Emergency Associated Communications Teams), rescue squad, or emergency medical service
• A Young Men's Christian Association or a Young Women's Christian Association
• A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of the General Statutes
• Any tax exempt nonprofit fire or emergency medical service organization involved in the sale of goods or services that does not ask for a donation

• Educational institutions approved by the Southern Association of Colleges and Schools or an equivalent regional accrediting body
• Educational institutions in compliance with Article 39 of Chapter 115C of the General Statutes
• Any foundation or department having an established identity with any of these educational institutions 
• Any organization with a membership that is composed solely of 20 or more educational institutions as defined in Chapter 131F of the General Statutes

Charities with less than $50,000 in contributions in any calendar year, so long as they do not:

• Compensate any officer, trustee/board member, organizer or incorporation, or salaried employee with a seat on the board or;
• Contract for compensation or plan to contract for compensation during the current registration year with a Fund-Raising Consultant or Solicitor

• An organization that solicits funds for an institution of higher learning
• An organization that uses only volunteer unpaid fundraisers and that solicits funds for a political subdivision or other government entity or for a civic or community project in which the contributions received are used solely for the project and none of the contributions inure to the benefit of any individual
• A private or public elementary or secondary school
• A charitable organization or person that solicits contributions for any person specified by name at the time of the solicitation if all the contributions received are transferred within a reasonable time after receipt to the person named or that person's parent, guardian, or conservator with no restriction on their expenditure and with no deduction
• A religious society or organization that is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A) (i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)]
• Any candidate for national, state, or local elective office or political party or other committee required to file information with the federal election commission, a state election commission, or an equivalent office or agency.

Charitable Trust Act Exemptions:

• Any governmental unit. For purposes of this paragraph, "governmental unit" means a political subdivision, agency, department, county, parish, municipal corporation, instrumentality or other unit of the government of the United States, a state, or a foreign country.
• Organizations which are organized and operated exclusively for religious purposes. These include churches, conventions and associations of churches, or integrated auxiliaries of a church.
• Educational institutions which normally maintain a regular faculty and curriculum and normally have a regular body of pupils or students in attendance at the place where its educational activities are carried on
• Charitable trusts in which all charitable interests are contingent, revocable, or subject to an unlimited power of invasion for purposes other than charitable purposes
• Charitable trusts which are not located in Ohio. For purposes of this paragraph, a charitable trust is located in Ohio and must register if not otherwise exempt if it is incorporated or otherwise organized in Ohio, conducts program services in Ohio or has assets in Ohio. For the purpose of this paragraph, "assets" includes cash, inventory, equipment, real estate, securities, investments, financial accounts and any other property

Charitable Organizations Act Exemptions:

• Any religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by a religious organization
• Any charitable organization that meets all of the following requirements:
  • It has been in continuous existence in this state for a period of at least two years;
  • It has received from the internal revenue service a determination letter that is currently in effect, stating that the charitable organization is exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(3) of the Internal Revenue Code;
  • It has registered with the attorney general as a charitable trust pursuant to section 109.26 of the Revised Code;
  • It has filed an annual report with and paid the required fee to the attorney general pursuant to section 109.31 of the Revised Code.
• Any educational institution, when solicitation of contributions is confined to alumni, faculty, trustees, or the student membership and their families
• Every person other than an individual, when solicitation of contributions for a charitable purpose or on behalf of a charitable organization is confined to its existing membership, present or former employees, or present or former trustees
• Any public primary or secondary school, when solicitation of contributions is confined to alumni, faculty, or the general population of the local school district
• Any booster club that is organized and operated in conjunction with and for the benefit of students of public primary or secondary schools
• Any charitable organization that does not receive gross revenue, excluding grants or awards from the government or an organization that is exempt from federal income taxation under section 501(a) and described in section 501(c)(3) of the Internal Revenue Code, in excess of $25,000 during its immediately preceding fiscal year, if the organization does not compensate any person primarily to solicit contributions.

• Organizations incorporated for religious purposes and actually engaged in bona fide religious programs, and other organizations directly operated, supervised, or controlled by a religious organization
• Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the granting of recognized degrees when solicitations of contributions are primarily confined to its student body and their families, alumni, faculty and trustees and any 501(c)(3) organization authorized by and having an established identity with such institutions
• Fraternal organizations, when soliciting from their own members, and patriotic and civic organizations, when solicitation of contributions is confined to the membership of said organizations, and the solicitation is managed by their own membership without paid solicitors
• Persons soliciting contributions for a named individual person, when such individual person is specified by name at the time of solicitation, the purpose for such contribution is clearly stated, and if the gross contributions collected, without any deductions whatsoever for the benefit of the solicitor or any other person, be deposited directly to an account in the name of the beneficiary

• The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions
• Any religious corporation sole or other religious corporation or organization which holds property for religious purposes, or to any officer, director or trustee thereof who holds property for like purposes
• A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782
• A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable remainder trust serves as trustee
• Educational institutions which do not hold property in Oregon and limit solicitations to alumni of the institution

• Educational institutions, the curricula of which in whole or in part are registered with or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and any auxiliary associations, foundations and support groups which are directly responsible to educational institutions
• Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and the hospital foundation, if any, which is an integral part thereof
• A local post, camp, chapter or similarly designated element or a county unit of such elements of:
  • any veterans' organization chartered under Federal law and any service foundation recognized in the bylaws of such organization;
  • a bona fide organization of volunteer firemen;
  • a bona fide ambulance association;
  • a bona fide rescue squad association; or
  • a bona fide auxiliary or affiliate of any of the above mentioned organizations (provided that all fundraising activities are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or affiliates receive no compensation directly or indirectly for the fundraising activities)
• Public nonprofit library organizations which receive financial aid from State and municipal governments and file an annual fiscal report with the State Library System
• Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted tax-exempt status under the Internal Revenue Code of 1986 provided that all fundraising activities are carried on by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers receive no compensation, directly or indirectly, for the fundraising activities
• Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from the school district in which they are located
• Any corporation established by an act of Congress of the United States that is required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense
• Any charitable organization which receives contributions of $25,000 or less annually, provided that such organization does not compensate any person who conducts solicitations

• Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return
• An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000

• Educational institutions, including parent-teacher associations, the curricula of which in whole or in part are registered or approved by a governmental agency as well as all other educational institutions within this state recognized or certified as educational institutions by a generally recognized and accepted regional or national educational accrediting organization
• Persons requesting any contributions for the relief of any individual, specified by name at the time of the solicitation, if all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary
• Any charitable organization that does not intend to solicit and receive and does not actually raise or receive contributions in excess of $25,000 during a fiscal year of the charitable organization, provided none of its fundraising functions are carried on by professional fundraisers and no part of its assets or income inures to the benefit of or is paid to any officer, director, member (if a limited-liability company), trustee, partner, or member of the charitable organization (Not including contributions received from corporations, charitable foundations, government agencies, or a duly registered federated fund, incorporated community appeal, or United Way, shall not be included in determining the total amount of contributions received)
• Organizations that solicit only from their own membership. The term "membership" shall not include those persons who are granted a membership upon making a contribution as the result of a solicitation
• Persons soliciting contributions solely from corporations, charitable foundations, or governmental agencies
• Foundations or associations exclusively for the benefit of religious organizations, education institutions, nonprofit or charitable hospitals, and public libraries
• Hospitals that are nonprofit and charitable
• Veterans' organizations and their auxiliaries so long as the veterans' organizations are chartered under chapter 6 of title 7
• Public libraries
• Historical societies duly organized under the laws of this state
• Free, not-for-profit, public art museums
• Grange organizations and their auxiliaries
• Churches or recognized denominations and religious organizations, societies, and institutions operated, supervised, or controlled by a religious organization or society that solicit from other than their own membership. Institutions indirectly or affiliated with but that are not operated, supervised, or controlled by any religious organizations or religious society that own, maintain, and operate homes for the aged, orphanages, and homes for unwed mothers
• Volunteer fire and rescue associations
• Land trusts duly organized under the laws of this state

• Religious organizations
• Political organizations

Organizations that do not use professional solicitors, professional fundraising counsels, or commercial coventurers to solicit and meet one of the following criteria:

• An educational institution which solicits contributions from only its students and their families, alumni, faculty, friends, and other constituencies, trustees, corporations, foundations, and individuals who are interested in and supportive of the programs of the institution
• A person requesting contributions for the relief of an individual specified by name at the time of the solicitation when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary for his use, as long as the person soliciting the contributions is not a named beneficiary
• A charitable organization which (a) does not intend to solicit or receive contributions from the public in excess of $20,000 in a calendar year and (b) has received a letter of tax exemption from the Internal Revenue Service, if all functions, including fundraising activities, of the organization exempted pursuant to this item are conducted by persons who are compensated no more than $500 in a year for their services and no part of their assets or income inures to the benefit of or is paid to an officer or a member
• An organization which solicits exclusively from its membership, including a utility cooperative
• A veterans' organization which has a congressional charter
• The State, its political subdivisions, and an agency or a department of the State which are subject to the disclosure provisions of the Freedom of Information Act

Also, organizations that meet one one of the following criteria regardless of whether or not they use professional solicitors, professional fundraising counsels, or commercial coventurers to solicit:

• A public school district located in the State and any public school teaching pre-K through grade twelve located within the public school district. For purposes of this chapter, the term "public school" includes any student organization within the school that does not maintain separate financial accounts or a separate federal Employer's Identification Number (EIN) from the school and whose fundraising revenues are deposited in the school's student activity fund
• A charitable organization that does not intend to solicit or receive contributions from the public in excess of $7,500 during a calendar year

• Bona fide religious institutions
• An organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on, and which is accredited by a recognized accrediting agency. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. “Educational institution” also includes private foundations soliciting contributions exclusively for such organizations.
• Cooperative scholarship corporations regulated by title 49, chapter 4, part 1
• Volunteer fire departments, rescue squads or local civil defense organizations
• Community fairs, county fairs, district fairs and division fairs, as defined in § 43-21-104, that have been qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1
• Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state election commissions
• Hospitals and nursing homes that are subject to regulation by the Tennessee Department of Health
• Any corporation established by an act of congress of the United States that is required by federal law to submit annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after being fully audited by the department of defense

Charities with less than $50,000 in gross contributions during the preceding fiscal year & none of their fundraising activities were conducted by professional fundraisers, fundraising counsel, or commercial coventurers. 

• Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale, the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of Independent Schools, any foundation having an established identity with any of the aforementioned educational institutions, and any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families
• Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his use
• Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member
• Organizations that solicit only within the membership of the organization by the members thereof
• Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from without the Commonwealth solely by means of telephone or telegraph, direct mail or advertising in national media, and that have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner
• Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as Area Health Education Centers in accordance with § 32.1-122.7
• Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration (HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly organized for the delivery of health care services without charge; and any supporting organization that exists solely to support any such health care institutions. For the purposes of clause (iv), "delivery of health care services without charge" includes the delivery of dental, medical or other health services where a reasonable minimum fee is charged to cover administrative costs
• Civic organizations as defined in § 57-48
• Agencies providing or offering to provide debt management plans for consumers that are licensed pursuant to Chapter 20 (§ 6.2-2000 et seq.) of Title 6.2
• Agencies designated by the Virginia Department for Aging and Rehabilitative Services pursuant to subdivision A 6 of § 51.5-135 as area agencies on aging
• Labor unions, labor associations and labor organizations that have been granted tax-exempt status under § 501(c)(5) of the Internal Revenue Code
• Trade associations that have been granted tax-exempt status under § 501(c)(6) of the Internal Revenue Code
• Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as regional emergency medical services councils in accordance with § 32.1-111.4:2
• Nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that solicit contributions only through (i) grant proposals submitted to for-profit corporations, (ii) grant proposals submitted to other nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, or (iii) grant proposals submitted to organizations determined to be private foundations under § 509(a) of the Internal Revenue Code
• Organizations whose solicitations are confined to five or fewer contiguous cities and counties

• Churches and associations of churches
• Political parties or political campaign committees

• Organizations that raise less than $50,000 from the public in any accounting year when all the activities of the organization, including all fundraising activities, are performed by volunteers
• Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of that individual
• Churches and their integrated auxiliaries
• Political organizations

• Organizations that raise less than $50,000 from the public in any accounting year when all the activities of the organization, including all fundraising activities, are performed by volunteers
• Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of that individual
• Churches and their integrated auxiliaries
• Political organizations

• Educational institutions, the curriculums of which in whole or in part are registered or approved by the state board of education, either directly or by acceptance of accreditation by an accrediting body recognized by the state board of education; and any auxiliary associations, foundations and support groups which are directly responsible to any such educational institutions
• Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his or her use
• Hospitals and licensed nursing homes which are nonprofit and charitable
• Organizations which solicit only within the membership of the organization by the members thereof: Provided, That the term "membership" shall not include those persons who are granted a membership upon making a contribution as the result of solicitation
• Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033
• Any person, firm, corporation or organization that sponsors a single fund-raising event for the benefit of a named charitable organization where all or part of the funds collected are donated to the named charitable organization: Provided, that the named charitable organization receiving the funds is registered pursuant to this article, reports each of these donations individually, and certifies that no funds were withheld by the organization that solicited the funds
• Any charitable organization that does not employ a professional solicitor or fund-raiser an does not intend to solicit and receive and does not actually raise or receive contributions from the public in excess of $50,000 during a calendar year

• A person that is exempt from filing a federal annual information return under section 6033 (a) (3) (A) (i) and (iii) and (C) (i) of the Internal Revenue Code
• A candidate for national, state, or local office or a political party or other committee or group required to file financial information with the federal elections commission or a filing officer under s. 11.0102 (1)
• Charitable organizations which do not intend to raise or actually receive contributions in excess of $25,000 during a fiscal year and all of their functions are performed by volunteers and no assets or income are paid to any officer or member of the charitable organization
  • If a charitable organization would otherwise be exempt under par. (a) 3., but it raises or receives more than $25,000, it shall, within 30 days after the date on which its contributions exceed this amount, register as required under sub. (1).
• A fraternal, civic, benevolent, patriotic, or social organization that solicits contributions solely from its membership
• A veterans organization incorporated under ch. 188 or chartered under federal law or the service foundation of such an organization recognized in the bylaws of the organization
• A nonprofit, postsecondary educational institution accredited by a regional accrediting agency or association approved under 20 USC 1099b, or an educational institution and its authorized charitable foundations that solicit contributions only from its students and their families, alumni, faculty, trustees, corporations, foundations, and patients
• A person soliciting contributions for the relief of a named individual if all contributions, without any deductions, are given to the named individual
• A state agency, as defined in s. 20.001 (1), or a local governmental unit, as defined in s. 605.01 (1)
• A private school, as defined in s. 118.165
• Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense