Resources

 

Federal Government

National Resources

Guidebooks and Publications

State-Specific Resources:
AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA
KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND
OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY


Federal Government

The Federal Trade Commission’s Consumer Information site provides many useful resources related to charities including a page of tips to help make sure that your charitable contributions actually go to the cause you support, a list of known scam alerts, and an article describing what to do before giving to a charity.

The Internal Revenue Service provides information on federal tax exemption and best practices for public charities. In addition, the IRS Exempt Organizations Select Check is an online search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings. Also, Federal Tax Obligations of Non-Profit Corporations hosts forms, publications, and other information on obtaining and maintaining federal tax exemption.


National Resources

American Council on Gift Annuities is a national association of charitable organizations that offer charitable gift annuities. Includes an extensive summary of state laws relative to charitable gift annuities.

American Institute of Philanthropy is a nationally prominent charity watchdog service whose purpose is to help donors make informed giving decisions. The Institute rates charities pursuant to a number of criteria, as well as publishes helpful articles about the charitable sector.

Association of Fundraising Professionals (AFP) is the primary professional association of fundraisers, offering training, publications, and other resources.

Association of Governing Boards This organization offers excellent publications, seminars, specialized training and other materials to assist the effective management for boards of directors for colleges and universities and their related foundations.

Association of Small Foundations is committed to building and strengthening small foundation philanthropy by providing quality programs, products, and services to foundations with few or no staff.

Better Business Bureau Wise Giving Alliance This nonprofit organization is one the leading “watchdog” services attempting to stay current with best practices in the nonprofit field while providing information on other nonprofit organizations that may violate these standards.

Boardsource (formerly National Center for Nonprofit Boards). This organization offers excellent publications, seminars, specialized training and other materials to assist the effective management for nonprofit boards of directors.

The Charities Regulation and Oversight Project is the oldest and most comprehensive initiative of Columbia Law School’s National State Attorney General Program.  Its mission is to foster a comprehensive approach by state attorneys general to protect charitable assets and ensure their lawful, highest and intended use in the public interest.

Charity Navigator This organization offers an extensive database and research tool that aims to help donors, grantmakers, professional advisors and others in the evaluation of thousands of charitable organizations nationwide by providing detailed financial information and other analysis.

The Chronicle of Philanthropy is the leading national publication offering current and accurate information about the charitable sector.

Council on Foundations: The Council on Foundations is a membership organization of more than 2,000 grantmaking foundations (private foundations, community foundations, etc.) worldwide. COF provides leadership expertise, legal services, publications, seminars and networking opportunities, etc. to its members and to the general public.

 

The Forum of Regional Associations of Grantmakers is a national philanthropic leader and a network of 33 regional associations of grantmakers. It supports philanthropy by strengthening the ability of all regional associations to fulfill their missions; these associations promote the growth and effectiveness of philanthropy in order to improve life in their communities.

The Foundation Center: This is a leading source of research, statistics, and other information about all types of charitable foundations: private, operating, family, corporate and community.

Giving Institute/Giving USA Foundation, an association of fundraising consultants, aims to enhance the professionalism of the fundraising field. It developed the Standards of Practice and Professional Code of Ethics, widely accepted as a model for professional ethics in the field. The Giving Institute publishes Giving USA in association with IU Center on Philanthropy, a leading source of charitable giving statistics.

Guide Star: National database for all U.S. nonprofit organizations that may be searched by name of organization. Includes current financial information for each organization, including IRS 990 forms.

Independent Sector is one of the leading coalitions of nonprofit organizations, foundations, and corporate philanthropy programs. Independent Sector conducts research, lobbies Congress, underwrites publications, and offers training opportunities to support and enhance the mission of the nonprofit sector.

Johns Hopkins Center for Civil Society Studies seeks to improve understanding and the effective functioning of not-for-profit, philanthropic, or “civil society” organizations in the United States and throughout the world in order to enhance the contribution these organizations can make to democracy and the quality of human life. The center is part of the Johns Hopkins Institute for Policy Studies and carries out its work through a combination of research, training, and information-sharing, both domestically and internationally.

National Association of Attorneys General NAAG facilitates interaction among attorneys general as peers and coordinates state-federal working groups on topics of mutual concern. The organization also plans and executes a continuing legal education (CLE) program for state lawyers, including more than 30 seminars, conferences, summits, emerging issue forums, and special events yearly, with attendance in the thousands. NAAG also publishes written reports, monographs, and more than a dozen newsletters on a wide range of substantive topics. These newsletters are available to the public by subscription. Site includes current news and contact information.

National Center for Charitable Statistics (NCCS) is the national repository of data on the nonprofit sector in the United States. Its mission is to develop and disseminate high quality data on nonprofit organizations and their activities for use in research on the relationships between the nonprofit sector, government, the commercial sector, and the broader civil society. The center is a project of the Center on Nonprofits and Philanthropy (CNP) at the Urban Institute.

National Center for Family Philanthropy The mission of the National Center for Family Philanthropy is to promote philanthropic values, vision, and excellence across generations of donors and donor families. The Center offers donors and advisors resources, publications, seminars, research and other services to promote effective philanthropic decisionmaking.

National Committee on Planned Giving National association of attorneys, accountants, financial planners, consultants and fundraisers who specialize in charitable gift and estate planning. Includes links to pending federal legislation and other resources that relate to estate and charitable planning.

National Council of Nonprofits The National Council of Nonprofits (NCN) is the nation’s largest nonprofit network of state and regional nonprofit associations serving over 22,000 members in 46 states and the District of Columbia. NCN links local organizations to a national audience through state associations and helps small and mid-sized nonprofits stay currrent with developing laws of importance; manage and lead more effectively; collaborate and exchange solutions; save money through group buying opportunities; engage in critical policy issues affecting the sector; and achieve greater impact in their communities.

Network for Good This nonprofit organization serves as an intermediary for donors to learn about other charitable organizations for the purpose of making wise decisions in the donation of their time, talents, and/or wealth. It includes a number of helpful links to other websites.

Nonprofit Career Resource Guide offers tools for building a career in the nonprofit sector, from landing a job to starting your own nonprofit organization.

The Philanthropy Roundtable is a national association of more than 600 individual donors, corporate giving representatives, foundation staff and trustees, and trust and estate officers. The mission of the Roundtable is to offer opportunities for discussion and collaboration to improve philanthropic initiatives.

Society of Corporate Secretaries and Governance Professionals deals with public disclosure under the securities laws and matters affecting corporate governance, and, while much of the site requires membership to view, they comment regularly on pertinent issues, hold conferences, etc.

The Urban Institute’s National Center for Charitable Statistics is the national clearinghouse of data on the nonprofit sector in the United States.


Guidebooks and Publications

Many states produce guidebooks with information about regulatory compliance, theft avoidance, and best practices for charities.  While these publications are based on state specific charity law, much of the guidance can be helpful to any charity.  Below are links to these guides, by state of publication.

Colorado

Colorado has produced a 5 part board training course and self assessment tool: http://www.sos.state.co.us/pubs/charities/boardTrainingModules.html

New York

The New York Attorney General’s Office has numerous guides on all aspects of charitable activities: http://www.charitiesnys.com/guides_advice_new.jsp

Ohio

The Ohio Attorney General’s Charitable Law Section has several handbooks for charities:
http://www.ohioattorneygeneral.gov/Files/Publications-Files/Publications-for-Non-Profits/GuideforCharityBoardMembers
http://www.ohioattorneygeneral.gov/Files/Publications-Files/Publications-for-Non-Profits/AvoidingTheftinYourNonprofit(1)
http://www.ohioattorneygeneral.gov/Files/Publications-Files/Publications-for-Non-Profits/NonprofitHandbook

Oregon

The Oregon Department of Justice Nonprofit Guidebook may be found here: http://www.doj.state.or.us/charigroup/pdf/nonprofit.pdf

Tennessee

The Tennessee Attorney General’s Office, the Tennessee Secretary of State, and the Center for Nonprofit Management in Nashville, Tennessee have jointly produced a guidebook for Tennessee charities: What Every Board Member and Officer Should Know: A Guidebook for Tennessee Nonprofits.

Vermont

The Vermont Attorney General’s Office has published Understanding Your Responsibilities:  Guidance for Board Members of Charitable Nonprofits in Vermont.  In addition, the Office has also published an updated report on professional fundraising and Vermont charities: Where Have All the Dollars Gone.

Washington

Washington offers guidance for board members in English and Spanish:
http://www.sos.wa.gov/_assets/charities/2015%20Quick%20Guide%20for%20Board%20Service.pdf
http://www.sos.wa.gov/_assets/charities/SPANISH%202014%20Quick%20Guide%20for%20Board%20Service.pdf


State-Specific Resources

Alabama
Attorney General
501 Washington Avenue
Post Office Box 300152
Montgomery, AL 36130
334-242-7335
1-800-392-5658
http://www.ago.alabama.gov/Page-Consumer-Protection-Consumer-Charities
 
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Alaska
Alaska Department of Law – Civil Division
Commercial and Fair Business Section
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501-1994
907-269-5200
1-888-576-2529
http://www.law.state.ak.us/department/civil/consumer/cp_charities.html
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Arizona
Veterans Charities Organizations
Secretary of State
Attn: Veterans Charities Dept.
400 W. Congress, Ste. 141
Tucson, AZ 85701
602-542-6187
1-800-458-5842

http://www.azsos.gov/business/charities

Charity Scams
Office of the Attorney General
1275 W. Washington St
Phoenix, AZ 85007
602-542-5025
https://www.azag.gov/consumer/charitable
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Arkansas
Attorney General
323 Center St., Suite 200
Little Rock, AR 72201-2610
501-682-2007
http://www.arkansasag.gov/consumers_protection_charitable_registration.html
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California
Attorney General’s Reports on Commercial Fundraisers
http://oag.ca.gov/charities/publications#fundraisers

Department of Justice
Office of the Attorney General
1300 I Street, Suite 1130
Sacramento, CA 95814
916-445-2021

California Laws and Regulations for Charities, Fundraisers, Non-Profit Hospitals, Raffles, with Links to other information.
http://caag.state.ca.us/charities/statutes.htm

Department of Justice
Office of the Attorney General
Attn: Public Inquiry Unit
P.O. Box 944255
Sacramento, CA 94244-2550
916-322-3360
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Colorado
Annual Reports on Charitable Solicitations
http://www.sos.state.co.us/pubs/charities/annualReports.html

Secretary of State
Division
Charitable Solicitations Section
1700 Broadway, Suite 300
Denver, CO 80290
303-860-6487 
http://www.sos.state.co.us/pubs/charities/charitable.htm

Attorney General
Consumer Protection Section
1525 Sherman Street, 7th Floor
Denver, CO 80203
303-866-5079
http://www.ago.state.co.us/index.cfm
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Connecticut
Sandy Hook Report on Charitable Response (2014)
http://www.ct.gov/ag/lib/ag/press_releases/2014/20140701_finalsandyhookcharitiesreportwith_appendicies.pdf

Department of Consumer Protection
Public Charities
165 Capitol Avenue
Hartford, CT  06106
860-713-6170
ctcharityhelp@ct.gov
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Delaware
Department of Justice
Consumer Protection Unit
820 N. French Street, 5th Floor
Wilmington, DE 19801
302-577-8600
http://www.state.de.us/attgen/main_page/links.htm
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District of Columbia
Department of Cons. & Regul. Affairs
941 N. Capital Street NE, 7th Floor
Washington, DC 20002
202-442-4400
http://dcra.dc.gov/
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Florida
Dept. of Agriculture & Consumer Services
Consumer Affairs
2005 Apalachee Parkway
Tallahassee, FL 32399-6500
850-922-2966
http://doacs.state.fl.us/onestop/cs/solicit.html
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Georgia
Office of the Secretary of State
Securities and Business Regulations
2 Martin Luther King Jr. Dr. SE, Suite 802W
Atlanta, GA 30334
404-656-3920
http://www.sos.state.ga.us/securities/charities_paid_solicitors.htm

Georgia Bureau of Investigation
Investigative Division, Bingo Unit
P.O. Box 370808
Decatur, Georgia 30037-0808
http://www.ganet.org/gbi/idbingo.html
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Hawaii
Charity Registration–Electronic Filing Site for Filing of Unified Registration Statement) (Note: E-filing is mandatory in Hawaii)
http://efile.form990.org/frmNPParticipatingStateSCOHI

Charitable Solicitation Law
http://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/

Dept. of the Attorney General (Tax Division)
425 Queen Street
Honolulu, HI 96813-5045
808-586-1470
http://www.hawaii.gov/ag/charities
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Iowa
Charitable Law
http://www.legis.state.ia.us/IACODE/2001/504A/

Department of Justice
Consumer Protection Division
1305 East Walnut Street
Des Moines, IA 50319
515-281-5926
http://www.state.ia.us/government/ag/consumer.html
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Idaho
Office of the Attorney General
Consumer Protection Unit
P.O. Box 83720 / 700 W. Jefferson St.
Boise, ID 83720
208-334-2424
http://www2.state.id.us/ag/consumer/index.htm
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Illinois
Office of the Attorney General
Charitable Trusts Bureau
100 W. Randolph Street 3rd Floor
Chicago, IL 60601
312-814-2595
http://www.ag.state.il.us/charities/index.html
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Indiana
The following links include the 2005 amendments for the Fundraiser Code and Trust Code, respectively:
http://www.in.gov/legislative/ic/code/title23/ar7/ch8.html
http://www.in.gov/legislative/ic/code/title30/ar4/ch1.pdf

Indiana Regulation supporting the Code
http://www.in.gov/legislative/iac/T00110/A00030.PDF

Office of the Attorney General
Consumer Protection Division
IGCS 5th Floor
402 W. Washington Street
Indianapolis, IN 46204
317-232-6330
http://www.state.in.us/attorneygeneral/
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Kansas
Office of the Secretary of State
120 S.W. 10th Street
Memorial Hall, 1st Floor
Topeka, KS 66612
785-296-4564
http://www.kssos.org/main.html

Office of the Attorney General
Consumer Protection
120 S.W. 10th Street, 2nd Floor
Topeka, KS 66612
785-296-2215
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Kentucky
Office of the Attorney General
Consumer Protection Division
1024 Capital Center Drive, Suite 200
Frankfort, KY 40601
502-696-5389
http://ag.ky.gov/civil/consumerprotection/charity/Pages/default.aspx
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Louisiana
Dept of Justice/Office of the Attorney General
Consumer Protection Division
P. O. Box 94095
300 Capitol Drive (70802)
Baton Rouge, LA 70804-9095
225-326-6465
http://www.ag.state.la.us/

Department of Justice
Gaming
365 Canal Street, Suite 2730
New Orleans, LA 70130
504-599-1149
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Massachusetts
Reports on Professional Solicitations for Charity:
2013
2012
2011

Department of the Attorney General
Division of Public Charities
One Ashburton Place, Room 1813
Boston, MA 02108
617-727-2200
http://www.ago.state.ma.us/sp.cfm?pageid=972
http://www.ago.state.ma.us/sp.cfm?pageid=1217
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Maryland
Office of the Secretary of State
Charities/Legal Services Division
State House
Annapolis, MD 21401
410-974-5534
http://www.sos.state.md.us/charity
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Maine
Office of Licensing & Registration
Dept. of Professional & Financial Regul.
35 State House Station
Augusta, ME 04333
207-624-8617
http://www.state.me.us/pfr/olr/categories/cat10.htm

Department of the Attorney General
Consumer Protection Division
6 State House Station
Augusta, ME 04333-0006
207-626-8800
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Michigan
Professional Fundraising Charitable Solicitation Reports
http://michigan.gov/ag/0,4534,7-164-17334_17362-323424–,00.html

Office of the Attorney General
Charitable Trust Section
P. O. Box 30214, 525 W. Ottawa
Lansing, MI 48909
517-373-1152
http://www.michigan.gov/ag/0,4534,7-164-17337_18095—,00.html
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Minnesota
Office of the Attorney General
Charities Division
1200 Bremer Tower
445 Minnesota Street
St. Paul, MN 55101-2130
651-296-9412
651-296-6172 for registration/forms
http://www.ag.state.mn.us/Charity/Default.asp
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Missouri
Check A Charity Database
http://www.ago.mo.gov/divisions/consumer/check-a-charity

Missouri Charitable Law: Scroll down to Sections 407.450 – 407.478
http://www.moga.mo.gov/mostatutes/ChaptersIndex/chaptIndex407.html

Missouri Regulation supporting the Code
http://www.sos.mo.gov/adrules/csr/current/15csr/15c60-3.pdf

Office of the Attorney General
Consumer Protection Division, Charities Unit
P. O Box 899, 207 West High Street
Jefferson City MO 65102
573-751-3321
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Mississippi
Charity Law (Search for Code Sections 79-11-501, et seq.)
http://www.lexisnexis.com/hottopics/mscode/

Regulation Supporting the Charity Law
http://www.sos.state.ms.us/regenf/charities/Charity_Solicitations_Rules.pdf

Office of the Secretary of State
Regulation & Enforcement
P. O. Box 136
Jackson, MS 39205-0136
700 North Street, Jackson, MS 39202
601-359-1371
http://www.sos.ms.gov/Charities/Pages/default.aspx

Office of the Attorney General
Consumer Protection Division
P.O. Box 22947
Jackson, MS 39225-2947
601-359-4230
http://www.ago.state.ms.us./divisions/consumer/

Mississippi Center for Nonprofits
http://www.msnonprofits.org/
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Montana
Montana’s Hospitals: Issues and Facts Related to the Charitable Purposes of Our Hospitals (2014)
https://doj.mt.gov/wp-content/uploads/Hospital-Report-2014.pdf

Department of Justice
Office of the Attorney General
Consumer Protection Division
P.O. Box 201401
Helena, MT 59620-1401
406-444-2026
https://dojmt.gov/consumer/
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Nebraska
Office of the Attorney General
Consumer Protection Division
2115 State Capital Bldg.
Lincoln, NE 68509
402-471-2682
https://protectthegoodlife.nebraska.gov/
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Nevada
Attorney General’s Guide to Nonprofits
http://ag.nv.gov/uploadedFiles/agnvgov/Content/How_Do_I/NDOJ_Guide_to_Non-Profits.pdf

Secretary of State
Nevada State Capitol Building
101 North Carson Street, Suite 3
Carson City, NV 89701
775-684-5708
sosmail@sos.nv.gov
http://nvsos.gov/

Office of the Attorney General
Bureau of Consumer Protection
Capitol Complex, Heroes Memorial Building
100 No. Carson St.
Carson City, NV 89710-4717
775-684-1100
http://ag.nv.gov/

Nevada Consumer Affairs Division
SOUTHERN NEVADA
1850 East Sahara, Ste. 101
Las Vegas, NV 89104
Telephone 702-486-7355
Fax 702-486-7371

NORTHERN NEVADA
4600 Kietzke Lane, Bldg B, Suite 113
Reno, NV 89502
Phone: 775-688-1800
Fax: 775-688-1803
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New Hampshire
Charitable Trusts Unit
Office of the Attorney General
33 Capitol Street
Concord, NH 03301
603-271-3591
charitabletrusts2@doj.nh.gov
http://doj.nh.gov/charitable-trusts/index.htm
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New Jersey
Charity Laws and Regulations
http://www.njconsumeraffairs.gov/charities/Pages/regulations.aspx

Directory of Registered Charities
http://www.state.nj.us/lps/ca2/charities/

Office of the Attorney General
Division of Consumer Affairs
124 Halsey Street
Newark, New Jersey 07101
973-504-6200
1-800-242-5846
askconsumeraffairs@dca.lps.state.nj.us
http://www.njconsumeraffairs.gov/
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New Mexico
Department of Justice
Office of the Attorney General
Registry of Charitable Organizations
111 Lomas Blvd.,NW, Suite 300
Albuquerque, NM 87102
505-222-9046
http://www.nmag.gov/charities.aspx

Department of Justice
Office of the Attorney General
Hospital Conversions and Healthcare
P.O. Drawer 1508
Santa Fe, NM 87504-1508
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New York
Charity Law and Regulations
http://www.charitiesnys.com/statutes_regs_new.jsp

 The Attorney General’s Report on Fundraisers in New York
http://www.charitiesnys.com/pennies_report_new.jsp

Pennies for Charities
http://www.charitiesnys.com/pfcmap/index.jsp

Revitalizing Nonprofits, Renewing New York: Report to Attorney General Eric T. Schneiderman
http://www.ag.ny.gov/sites/default/files/press-releases/2012/NP%20Leadership%20Committee%20Report%20%282-16-12%29.pdf

New York State Department of Law (Office of the Attorney General)
Charities Bureau
120 Broadway
New York, NY 10271
http://www.charitiesnys.com/
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North Carolina
Charitable Solicitation Licensing Division Annual Reports:
2013-2014
2011-2012

Forms, Law, and Regulations
http://www.secretary.state.nc.us/forms/csl

Office of the Secretary of State
Charitable Solicitation Licensing Section
P.O. Box 29622
701 Barbour Dr. #258 (27603)
Raleigh, NC 27626-0622
919-807-2214
http://www.secretary.state.nc.us/CSL/

Department of Justice
Consumer Protection Division
9001 Mail Service Center
Raleigh, NC 27699-9001
919-716-6000
1-877-566-7226

http://www.ncdoj.com/Consumer.aspx
Includes North Carolina’s Do-Not-Call Registry.
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North Dakota
Office of the Secretary of State
Admin / Licensing
600 E. Boulevard Ave. Dept. 108
Bismarck, ND 58505-0500
701-328-3665
http://www.nd.gov/sos/nonprofit/

Office of the Attorney General
Consumer Protection and Antitrust Division
600 E. Boulevard Ave. Dept. 125
Bismarck, ND  58505-0040
701-328-2210
http://www.ag.nd.gov/CPAT/CPAT.htm
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Ohio
Office of the Attorney General
Charitable Law Section
150 E. Gay St. 23rd Floor
Columbus, OH 43215-3130
614-466-3180
http://www.ohioattorneygeneral.gov/Business/Services-for-Charities
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Oklahoma
Office of the Secretary of State
Charitable Organizations
2300 N. Lincoln Blvd. #101
Oklahoma City, OK 73105-4897
405-521-3912
https://www.sos.ok.gov/charity/Default.aspx

Office of the Attorney General
Public Protection
4545 N. Lincoln Blvd. #260
Oklahoma City, OK  73105-3498
405-521-3921
http://ok.gov/oag/Public_Protection/index.html
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Oregon
Charity Law
https://www.oregonlegislature.gov/bills_laws/ors/ors128.html

Attorney General’s 20 Worst Charities Reports:
2014
2013
2012
2011

Charitable Giving: It Makes a Difference (2006)
http://www.doj.state.or.us/charigroup/pdf/2006_report.pdf

Department of Justice
Charitable Activities Section
1515 S.W. 5th Ave. #410
Portland, OR 97201-5451
971-673-1880
charitable.activities@doj.state.or.us

http://www.doj.state.or.us/charigroup/Pages/index.aspx

Secretary of State
Public Service Building
255 Capitol Street NE, Suite 151
Salem, OR 97310-1327
503-986-2200
http://www.filinginoregon.com/

Center for Nonprofit Stewardship
P.O. Box 1600
119 S. 16th Street
Philomath, OR 97370
541-929-9320
TheCenter@nonprofitsteward.org
http://www.nonprofitsteward.org

Institute for Nonprofit Management
Portland State University
PA/INPM
Post Office Box 751
Portland, OR 97207-0751
503-725-8221
inpm@pdx.edu
http://www.inpm.pdx.edu/

Nonprofit Association of Oregon
503-233-9240
1-
888-206-3076
info@nonprofitoregon.org
http://w
ww.nonprofitoregon.org

Willamette Valley Development Officers (WVDO)
619 SW 11th Avenue, Suite 121
Portland, OR 97205
503-274-1977
info@wvdo-or.org
http://www.wvdo-or.org
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Pennsylvania
Handbook for Charitable Nonprofits
https://www.attorneygeneral.gov/uploadedFiles/MainSite/Content/Consumers/Charities/nonprofitbooklet.pdf

Laws, Regulations, Reports, and Other Information
http://www.dos.pa.gov/BusinessCharities/Charities/Resources/Pages/default.aspx#.VbfC8KEo7cs

Department of State
Bureau of Charitable Organizations
North Office Building, Room 212
Harrisburg, PA 17120
717-783-1720
1-800-732-0999
ST-CHARITY@pa.gov

http://www.dos.pa.gov/BusinessCharities/Charities/Pages/default.aspx#.VbfCoqEo7cs

Office of the Attorney General
Charitable Trusts and Organizations Section
Central Regional Office (Adams, Bedford, Blair, Bradford, Centre, Clinton, Columbia, Cumberland, Dauphin, Franklin, Fulton, Huntingdon, Juniata, Lackawanna, Lancaster, Lebanon, Luzerne, Lycoming, Mifflin, Montour, Northumberland, Perry, Potter, Schuylkill, Snyder, Sullivan, Susquehanna, Tioga, Union, Wyoming, York)
14th Floor Strawberry Square
Harrisburg, PA 17120
717-783-2853
Eastern Regional Office (Berks, Bucks, Carbon, Chester, Delaware, Lehigh, Monroe, Montgomery, Northampton, Philadelphia, Pike, Wayne)
21 South 12th Street, 3rd Floor
Philadelphia, PA 19107
215-560-2402
Western Regional Office (Allegheny, Armstrong, Beaver, Butler, Cambria, Cameron, Clarion, Clearfield, Crawford, Elk, Erie, Fayette, Forest, Greene, Indiana, Jefferson, Lawrence, McKean, Mercer, Somerset, Venango, Warren, Washington, Westmoreland)
6th Floor, Manor Complex
564 Forbes Avenue
Pittsburgh, PA 15219
412-565-7680
https://www.attorneygeneral.gov/Consumers/Charitable_Trusts_and_Organizations_Sections/
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Rhode Island

Department of Business Regulation
Securities Division
John O. Pastore Center
1151 Pontiac Ave, 69-1
Cranston RI 02920
401-462-9583
http://www.dbr.state.ri.us/divisions/charitable/

Dept. of the Attorney General
Civil Division, Charitable Trust Unit
150 South Main Street
Providence, RI  02903
401-274-4400
http://www.riag.ri.gov/CivilDivision/CharitableTrustUnit.php
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South Carolina
Annual Scrooges and Angels Report
http://www.sos.sc.gov/Scrooges_and_Angels

Office of the Secretary of State
Public Charities Division
P.O. Box 11350
Columbia, SC 29211
803-734-1604
http://www.scsos.com/Public_Charities

Offfice of the Attorney General
Legal Services Division
Rembert Dennis Building
1000 Assembly Street, Room 519
Columbia, S.C. 29201
Post Office Box 11549
Columbia, SC  29211
803-734-3970
http://www.scag.gov/civil
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South Dakota
Office of the Attorney General
Consumer Protection Division
1302 East Highway 14, Ste. 3
Pierre, SD 57501
605-773-4400
1-800-300-1986

ATGConsumerProtectionHelp@state.sd.us
http://atg.sd.gov/Consumers.aspx
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Tennesee
Charity Law and Regulations
http://tn.gov/sos/charity/char_laws.htm

What Every Board Member and Officer Should Know: A Guidebook for Tennessee Nonprofits
http://www.attorneygeneral.state.tn.us/nonprofit/nonprofitguidebook.pdf

Office of the Secretary of State
Division of Charitable Solicitations
8th Floor, William R. Snodgrass Tower
312 Eighth Avenue North
Nashville, TN 37243
615-741-2555
http://www.state.tn.us/sos/charity.htm

Office of the Attorney General
Public Interest Division
John Sevier Building
500 Charlotte Avenue
P. O. Box 20207
Nashville, TN  37243 / 37202-0207
615-741-3491
http://www.attorneygeneral.state.tn.us/nonprofit/nonprofit.html
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Texas
Office of the Attorney General
Charitable Trusts Section
P.O. Box 12548, Capital Station
Austin, TX 78711-2548
https://www.texasattorneygeneral.gov/cpd/charities-nonprofits-registration-filings

Office of the Secretary of State
Corporations Section
James E. Rudder Building
1019 Brazos
P.O. Box 13697
Austin, Texas 78701/78711-3697
http://www.sos.state.tx.us/corp/nonprofit_org.shtml
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Utah
Charity Law
http://le.utah.gov/UtahCode/section.jsp?code=13-22

Charity Regulations
http://www.rules.utah.gov/publicat/code/r152/r152-22.htm

Department of Commerce
Division of Consumer Protection
Heber M. Wells Bldg Offices
160 East 300 South, 2nd floor
P.O. Box 146704
Salt Lake City. UT 84111/84114
801-530-6601
http://consumerprotection.utah.gov/
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Vermont
Where Have All the Dollars Gone? (2012)
http://www.atg.state.vt.us/assets/files/2012%20Where%20Have%20All%20the%20Dollars%20Gone.pdf

Office of the Attorney General
Consumer Protection Unit
109 State Street
Montpelier, VT 05609-1001
802-828-3171
ago.cap@vermont.gov
http://ago.vermont.gov/focus/consumer-info.php

Consumer Assistance Program
102 Morrill Hall
146 University Place
Burlington, VT 05405
802-656-3183
1
800-649-2424
http://www.uvm.edu/consumer
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Virginia
Forms
http://www.vdacs.virginia.gov/allforms.shtml

Department of Agriculture and Consumer Services
Office of Charitable and Regulatory Programs
102 Governor Street
P.O. Box 1163
Richmond, Virginia 23219/23218
804-786-1343
http://www.vdacs.virginia.gov/consumer/index.shtml

Commonwealth of Virginia Campaign
cvcstaff@dhrm.virginia.gov
http://www.cvc.virginia.gov/index.html

Office of the Attorney General
Consumer Protection Section
900 East Main Street, 2nd Floor
Richmond, Virginia  23219
804-786-2042
1-800-552-9963
http://www.oag.state.va.us/index.php/citizen-resources/consumer-protection
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Washington
Charity Law and Regulations
http://www.sos.wa.gov/charities/Governing-Laws-and-Regulations.aspx

Office of the Secretary of State
Charities Division
801 Capitol Way S.
Post Office Box 40234
Olympia, WA 98504-0234
360-753-0863
http://www.sos.wa.gov/charities/

Office of the Attorney General
Consumer Protection Division
800 5th Ave. Suite 2000
Seattle, WA. 98104-3188
206-464-6684
1-800-551-4636
http://www.atg.wa.gov/safeguarding-consumers
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West Virginia
Guide to Wise Charitable Giving
http://apps.sos.wv.gov/business/charities/pdf/wvcharitiesguide.pdf

Office of the Secretary of State
Charitable Organizations Division
State Capitol Bldg. 1, Ste 157-K
1900 Kanawha Blvd. East
Charleston WV 25305-0770
304-558-6000
charities@wvsos.com
http://www.sos.wv.gov/business-licensing/charities/Pages/default.aspx

Office of the Attorney General
Consumer Protection and Anti-Trust Division
State Capitol Complex
1900 Kanawha Blvd.
Post Office Box 1789
Charleston WV  25305-9924/25326
304-558-8986
1-800-368-8808
http://www.ago.wv.gov/consumerprotection/Pages/default.aspx
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Wisconsin
Department of Agriculture, Trade and Consumer Protection
2811 Agriculture Drive
P.O. Box 8911
Madison, Wisconsin 53708-8911
608-224-4949
DATCPHotline@Wisconsin.gov
http://datcp.wi.gov/Consumer/Consumer_Protection/

Department of Justice
Office of the Attorney General
Consumer Protection and Antitrust Unit
123 W. Washington Avenue
P.O. Box 7857
Madison, WI  53707-7857
608-266-1221
http://www.doj.state.wi.us/dls/consumer-protection/consumer-protection
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Wyoming
Office of the Attorney General
Consumer Protection Unit
Pioneer Building, 1st Floor
2424 Pioneer Avenue
Cheyenne, WY 82002
307-777-6397
1-800-438-5799
AG.Consumer@wyo.gov

http://ag.wyo.gov/cpu
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