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The National Association of State Charity Officials (NASCO) is an association of state offices charged with oversight of charitable organizations and charitable solicitation in the United States. The requirements and procedures for forming charitable organizations differ from state to state, as do the registration and filing requirements for organizations that conduct charitable activities or solicit charitable contributions. Please consult the US Charity Offices listed on this website for links to state-specific information. In addition, please consult Federal Government Information: IRS listed on this website for links to information on obtaining and maintaining federal tax-exempt status.