State of the Nonprofit Regulatory Environment in ALASKA

Table of contents

• 1 Bifurcation of charitable regulatory body
• 2 Notice, Filing or Review of Transactions
• 3 Notice or Action for Dissolutions
• 4 Notice, Oversight or Filing of Hospital Conversions
• 5 Audits
• 6 Registration Law
• 7 Exemptions from Registering for Specific Organization Types
• 8 Defined remedies
• 9 Oversight of professional fundraisers

1 Bifurcation of charitable regulatory body

Bifurcated Regulatory Structure

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AK Code § 45.68.010

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: No - Alaska Statutes § 45.68.010 et seq. and 9 Alaska Administrative Code § 12.010

AK Code § 12.010

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: No - Alaska Statutes § 45.68.010 et seq. and 9 Alaska Administrative Code § 12.010

Registration Office

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

BIFURCD-REGIOF-NS

REGULATORY BODY: Not Specific

NOTES: Alaska Department of Law - Attorney General’s Office http://www.law.alaska.gov/department/civil/consumer/charityreg.html

2 Notice, Filing or Review of Transactions

Sale of Assets

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-ASSETS-AG

REGULATORY BODY: Attorney General

NOTES: No

REPORTS-ASSETS-OT

REGULATORY BODY: Other

NOTES: No

Mergers

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-MERGER-AG

REGULATORY BODY: Attorney General

NOTES: No

AK Code § 10.20.256

REGULATORY BODY: Other

STATUTE TEXT: (a) Duplicate originals of the articles of merger or articles of consolidation shall be delivered to the commissioner. Upon finding that the articles conform to law, the commissioner shall, when all fees prescribed in this chapter have been paid, (1) endorse on each duplicate original the word ifiled,i and the date of the filing; (2) file one duplicate original in the commissioner’s office; (3) issue a certificate of merger or a certificate of consolidation and affix the other duplicate original to it. (b) The certificate of merger or certificate of consolidation, together with the duplicate original of the articles of merger or articles of consolidation affixed shall be returned to the surviving or new corporation or its representative.

NOTES: Filing with Commissioner of Commerce AS § 10.20.256

Certificate of Amendments

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

REPORTS-AMMEND-AG

REGULATORY BODY: Attorney General

NOTES: No

AK Code § 10.20.186

REGULATORY BODY: Other

STATUTE TEXT: (a) Duplicate originals of the articles of amendment shall be delivered to the commissioner. Upon finding that the articles of amendment conform to law, the commissioner shall, when all fees prescribed in this chapter have been paid, (1) endorse on each duplicate original the word ifiled,i and the date of the filing; (2) file one duplicate original in the commissioner’s office; (3) issue a certificate of amendment and affix the other duplicate original to it. (b) The certificate of amendment, together with the duplicate original of the articles of amendment affixed by the commissioner, shall be returned to the corporation or its representative.

NOTES: Filed with Commissioner [AS § 10.20.186]

Does the state require annual financial reporting by charitable organizations in addition to filing a copy of the 990 with the regulator (if filing 990 is required)?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

REPORTS-FINANC-NS

REGULATORY BODY: Not Specific

NOTES: Upon request: 9 AAC 12.010 (department may request copy of 990 and/or copy of audited financial statement)

3 Notice or Action for Dissolutions

Voluntary Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-VOLUNT-AG

REGULATORY BODY: Attorney General

NOTES: No

AK Code § 10.20.315

REGULATORY BODY: Other

STATUTE TEXT: (a) Duplicate originals of the articles of dissolution shall be delivered to the commissioner. Upon finding that the articles of dissolution conform to law, the commissioner shall, when all fees prescribed by this chapter have been paid: (1) endorse on each of the duplicate originals the word ifiled,i and the date of the filing; (2) file one of the duplicate originals in the commissioner’s office; (3) issue a certificate of dissolution and affix the other duplicate original to it. (b) The certificate of dissolution, together with the duplicate original of the articles of dissolution affixed shall be returned to the representative of the dissolved corporation.

NOTES: Filed with Commissioner [AS § 10.20.315]

Judicial Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-JUDICI-AG

REGULATORY BODY: Attorney General

NOTES: No

AK Code § 10.20.440

REGULATORY BODY: Other

STATUTE TEXT: If the court enters a decree dissolving a corporation, the clerk of the court shall file a certified copy of the decree with the commissioner. A fee may not be charged for this filing.

NOTES: Court - AS § 10.20.440; Filing with Comissioner - AS § 10.20.440

AK Code § 10.20.440

REGULATORY BODY: Other

STATUTE TEXT: If the court enters a decree dissolving a corporation, the clerk of the court shall file a certified copy of the decree with the commissioner. A fee may not be charged for this filing.

NOTES: Court - AS § 10.20.440; Filing with Comissioner - AS § 10.20.440

Administrative Dissolutions

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

DISSOLV-ADMINI-AG

REGULATORY BODY: Attorney General

NOTES: No

AK Code § 10.20.335

REGULATORY BODY: Other

STATUTE TEXT: When the commissioner determines that a corporation has given any cause for involuntary dissolution, the commissioner shall mail to the corporation a notice, setting out the grounds for involuntary dissolution, 60 days before a certificate of dissolution is issued. The commissioner shall mail the notice and any subsequent certificate of dissolution in the same manner as required for notices and certificates of involuntary dissolution under AS 10.06.633(i).

NOTES: Dept. of Corp. - Done by Commissioner) [AS § 10.20.335

4 Notice, Oversight or Filing of Hospital Conversions

Has Statute

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-STATUT-NS

REGULATORY BODY: Not Specific

NOTES: No

Requires Notice or Oversight

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-OVERSI-AG

REGULATORY BODY: Attorney General

HOSPCON-OVERSI-OT

REGULATORY BODY: Other

Requires Filing

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

HOSPCON-FILING-OT

REGULATORY BODY: Other

5 Audits

Requires Audit

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AUDITFI-AUDITS-NS

REGULATORY BODY: Not Specific

NOTES: No

Audit Threshold

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

AUDITFI-THRESH-NS

REGULATORY BODY: Not Specific

6 Registration Law

Registration Law

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

AK Code § 45.68.010

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: AS § 45.68.010 et seq.

7 Exemptions from Registering for Specific Organization Types

Religious Organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

AK Code § 45.68.120(a)(1)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: AS § 45.68.120(a)(1)

Small organizations

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

AK Code § 45.68.120(a)(3)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: AS § 45.68.120(a)(3) ($5k OR 10 contributors)

Educational Institutions

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-EDUCAT-NS

REGULATORY BODY: Not Specific

NOTES: NO

Governmental Organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-GOVMNT-NS

REGULATORY BODY: Not Specific

NOTES: NO

Hospitals

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-HOSPIT-NS

REGULATORY BODY: Not Specific

NOTES: NO

Veterans organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-VETERA-NS

REGULATORY BODY: Not Specific

NOTES: NO

Foundations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-FNDYES-NS

REGULATORY BODY: Not Specific

NOTES: NO

Foundations that don’t solicit contributions

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-FNDNOS-NS

REGULATORY BODY: Not Specific

NOTES: NO

Charitable Trusts

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-CTRUST-NS

REGULATORY BODY: Not Specific

NOTES: NO

Parent-Teacher Organizations

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-PTOEDU-NS

REGULATORY BODY: Not Specific

NOTES: NO

Reports to congress

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-CONGRE-NS

REGULATORY BODY: Not Specific

NOTES: NO

Non-soliciting

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

AK Code § 45.68.010(a)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: AS § 45.68.010(a)

Fraternal/ Membership

Regulatory Action: EXEMPTION

A regulation is NOT defined in the state

ORGTYPE-MEMFRA-NS

REGULATORY BODY: Not Specific

NOTES: NO

Political Orgs

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

AK Code § 45.68.120(a)(2)

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: AS § 45.68.120(a)(2)

Other

Regulatory Action: EXEMPTION

YES: A regulation is defined in the state

ORGTYPE-OTHTYP-NS

REGULATORY BODY: Not Specific

NOTES: orgs granted permits by municipalities (4)

8 Defined remedies

Dissolution

Regulatory Action: REMEDY

YES: A regulation is defined in the state

AK Code § 10.20.440

REGULATORY BODY: Not Specific

STATUTE TEXT: If the court enters a decree dissolving a corporation, the clerk of the court shall file a certified copy of the decree with the commissioner. A fee may not be charged for this filing.

NOTES: Court - AS § 10.20.440; Filing with Comissioner - AS § 10.20.440

AK Code § 10.20.440

REGULATORY BODY: Not Specific

STATUTE TEXT: If the court enters a decree dissolving a corporation, the clerk of the court shall file a certified copy of the decree with the commissioner. A fee may not be charged for this filing.

NOTES: Court - AS § 10.20.440; Filing with Comissioner - AS § 10.20.440

Removal of Board Members

Regulatory Action: REMEDY

YES: A regulation is defined in the state

AK Code § 13.36.076

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Alaska Stat. Ann. § 13.36.076; Alaska Stat. Ann. § 44.23.020

AK Code § 44.23.020

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: Alaska Stat. Ann. § 13.36.076; Alaska Stat. Ann. § 44.23.020

9 Oversight of professional fundraisers

Does the state require registration by commercial fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

FNDRAZE-COMREG-NS

REGULATORY BODY: Not Specific

NOTES: “A person may not solicit contributions of money or other property for a charitable organization for compensation unless the person is registered with the department.” AS 45.68.010 (b)

Does the state require registration by fundraising counsel?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-COUNSL-NS

REGULATORY BODY: Not Specific

NOTES: “(4)”paid solicitor” means a person who is required to be registered under AS 45.68.010(b), and includes a person who is employed, procured, or engaged, directly or indirectly, by a paid solicitor to solicit, if the person is compensated; “paid solicitor” does not include (A) an attorney licensed to practice law in this or another state, an investment counselor, an insurance company, or a supervised financial institution, to the extent the attorney, investment counselor, insurance company, or supervised financial institution advises the person on whether to make a contribution; or (B) a bona fide salaried officer, employee, or volunteer of a charitable organization;” AS 45.68.900

Does the state oversee commercial-coventuring (e.g. by requiring that the co-venture be registered or by requiring that the charitable organization files the co-venture contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-VENTUR-NS

REGULATORY BODY: Not Specific

Does the state require the fundraisers to provide notice to the regulator before any solicitation campaign (in addition to annual registration and/or filing the contract)?

Regulatory Action: REQUIREMENT

A regulation is NOT defined in the state

FNDRAZE-NOTICE-NS

REGULATORY BODY: Not Specific

Does the state require specified disclosures to donors?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

FNDRAZE-DDONOR-NS

REGULATORY BODY: Not Specific

NOTES: AS 45.68.030

Does the state require a copy of any contract between a charitable organization and a commercial fundraiser or fundraising counsel be filed with the regulator?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

FNDRAZE-CNTRCT-NS

REGULATORY BODY: Not Specific

NOTES: AS 45.68.020

Does the state require annual financial reporting by commercial fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

FNDRAZE-ANNUAL-NS

REGULATORY BODY: Not Specific

NOTES: “(a) Within 90 days after a solicitation campaign is completed and, if a solicitation campaign lasts more than one year, on the one-year anniversary of the commencement of the campaign, a paid solicitor shall file with the department a financial report in accordance with this section.” AS 45.68.055

Does the state require bonding of professional fundraisers?

Regulatory Action: REQUIREMENT

YES: A regulation is defined in the state

AK Code § 45.68.010

REGULATORY BODY: Not Specific

STATUTE TEXT:

NOTES: A person may not solicit contributions of money or other property for a charitable organization for compensation unless registered with the Department of Law. To register, a paid solicitor shall file a registration statement with the department on a form, or in a format, established by the department and a bond in the amount established by the department. Registration expires on September 1 of each year. To renew a registration statement a paid solicitor shall file a renewal registration statement and evidence that the solicitor’s bond shall be in effect during the renewal period. Any material change in the information in the registration statement shall be reported within seven (7) days after the change occurs. AK ST § 45.68.010

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