UTAH CODE (Last Updated: January 16, 2015) |
Title 13. Commerce and Trade |
Chapter 22. Charitable Solicitations Act |
§ 13-22-15. Financial reports required.
Latest version.
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(1) Each charitable organization registered under this chapter shall file each year of registration an annual financial report or an IRS Form 990, 990EZ, or 990PF. The financial report or IRS Form 990, 990EZ, or 990PF shall be filed with the division within 30 days after the end of the year reported. If an annual financial report or IRS Form 990, 990EZ, or 990PF are not available during its first year of registration, the charitable organization shall provide quarterly financial reports to the division within 30 days after the end of the quarter reported. (3) Each report required under this section shall be signed under oath by an officer or principal of the organization. (4) The registration of any organization that fails to file a timely report or IRS Form 990, 990EZ, or 990PF as required in this section or files an incomplete report or IRS Form 990, 990EZ, or 990PF is automatically suspended pending a final order of the division under Section 13-22-12. The division may reinstate the registration after receiving: (a) a report or IRS Form 990, 990EZ, or 990PF fulfilling the requirements of this section; (b) an application for renewed registration; and (c) a penalty of $25 for each month or part of a month after the date on which the quarterly report or IRS Form 990 was due to be filed.
Amended by Chapter 210, 2001 General Session