CaseMark Charitable Solicitation Registration
Produces a complete state registration package enabling a nonprofit to legally solicit charitable contributions across target jurisdictions.
Quick Start
Gather from the client before drafting:
- Organization basics — legal name (per IRS determination letter), EIN, formation state/date, entity type
- IRS determination letter — 501(c)(3) or other exemption, effective date
- Formation docs — certified articles (within 6 months), current bylaws or trust instrument
- Financials — most recent Form 990 (all schedules), audited/reviewed/compiled statements; pro forma if newly formed
- Fundraising plan — methods, geographic scope, projected revenue, professional fundraiser contracts
- Governance roster — officers/directors with contact info, titles, terms, signatory authority
- Adverse history — denials, revocations, litigation, regulatory actions, bankruptcy, criminal convictions (5–10 year lookback)
- Target states — including states where website/online campaigns are accessible
Core Workflow
1. Map Jurisdictional Nexus
For each target state, determine:
| Factor | Key questions |
|---|---|
| Physical presence | Offices, employees, mailing addresses? |
| Digital nexus | Donation button, online campaigns, social media, peer-to-peer? |
| Revenue threshold | Exceeds state registration floor? |
| Registration required | Yes / No / Exemption available? |
| Filing deadline | Pre-solicitation or grace period? |
| Renewal cycle | Annual / biennial? |
| Bonding | Required? Revenue-scaled? |
| Filing method | Mail / state portal / URS? |
41 states + D.C. require registration. Many assert jurisdiction based solely on website accessibility to residents.
2. Assess Exemptions
Check each jurisdiction for statutory exemptions:
- Religious orgs — soliciting only from own congregation/membership
- Educational institutions — regionally accredited
- Hospitals — state-licensed
- Membership orgs — soliciting exclusively from established members
- Small org threshold — varies by state ($25K–$50K typical) [VERIFY per jurisdiction]
- Federated campaigns — contributions via United Way or similar
- Government grantees — no independent public solicitation
Even exempt orgs may need a notice of exemption filing with periodic reaffirmation. Cite the specific statutory provision; burden of proof rests with the organization.
3. Assemble Registration Package
Core forms:
- State-specific form or URS with required state supplements
- Signed certification/perjury attestation (president/CEO; CFO if required)
- Board resolution authorizing filing and designating signatories
Standard attachments:
- IRS determination letter
- Certified articles of incorporation (within 6 months)
- Current bylaws or trust instrument
- Form 990 with all schedules
- Audited/reviewed/compiled financials
- Officer/director roster with addresses, titles, terms
- Professional fundraiser/counsel contracts (if applicable)
- Surety bond (if required)
For each professional fundraiser, document: legal name/address, state registration status, compensation structure (flat / % gross / hybrid), engagement scope/duration, organization oversight mechanisms.
4. Prepare Financial Disclosure
Populate from Form 990: total revenue, program expenses, fundraising costs, management/general expenses, net assets, program expense ratio, projected current-year fundraising revenue.
All figures must exactly match Form 990. Regulators cross-reference; discrepancies trigger enforcement scrutiny regardless of intent.
5. Document Solicitation Activities
For each method (direct mail, online, telephone, door-to-door, events, crowdfunding, commercial co-venturer): geographic scope, projected gross revenue, fund allocation (program/admin/fundraising %), and required point-of-solicitation disclosures per jurisdiction.
6. Disclose Adverse History
For the organization and all officers within the lookback period:
- Criminal convictions
- Registration denials, suspensions, revocations, voluntary withdrawals
- Regulatory investigations or enforcement actions
- Bankruptcy filings
- Civil judgments involving charitable assets or fiduciary duty
For each: describe the matter, current status/resolution, and remedial measures.
7. File and Calendar
- Verify current filing fees (often revenue-tiered)
- Confirm payment methods and filing route (mail / portal / URS)
- Confirm pre-solicitation registration requirement vs. grace period
- Note certificate issuance timeline and posting obligations
- Add required disclosure language to solicitation materials
- Calendar all renewal deadlines by jurisdiction
Critical Pitfalls
- Digital nexus is real — a passive donate button accessible to state residents triggers registration even without physical presence
- URS is not universal — accepted by ~40 states but some require supplements or reject it entirely; verify current acceptance before filing
- Exemptions construed narrowly — document every statutory element; check if notice of exemption filing is still required
- Form 990 consistency is non-negotiable — reconcile all financial disclosures before submission
- PFR obligations are independent — organization registration does not satisfy professional fundraiser registration/bonding requirements
- Post-filing duties — update materials with registration numbers, file amendments for material changes (officer turnover, new methods, restatements)
- Enforcement priority — CA, NY, IL, PA, FL AG offices most active; prioritize these if phased filing is necessary