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The National Association of State Charity Officials (NASCO) is an association of state offices (attorneys general, secretaries of state and other offices) charged with the regulation and oversight of charitable organizations and charitable solicitation in the United States.  NASCO provides a forum for states to share information and collaborate on matters of common interest related to charities oversight. NASCO also strives to provide a unified voice for state regulators to communicate with other regulatory and legislative agencies, the not-for-profit sector and its professional advisors.  On a day-to-day level, we are a group of public servants committed to ensuring the integrity of the not-for-profit sector.

The requirements and procedures for forming charitable organizations differ from state to state, as do registration and filing requirements. Please consult the resources listed on this website for links to both national and state-specific information.

NASCO does not provide legal advice. We encourage you to consult your own legal counsel.

Latest News

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Acting Attorney General For New Jersey Announces Proposed Charities Regulation

On July 1, 2021, in Americans for Prosperity Foundation v. Bonta, 141 S.Ct. 2373 (2021), the United States Supreme Court ruled unconstitutional a California regulation requiring charitable organizations to file with the state Attorney General’s Office a copy of their Internal Revenue Service (IRS) Form 990 Schedule B (Schedule B) when renewing their annual registrations. Schedule …

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Attorney General Moody Highlights Nearly Half a Million Dollars Secured for Nonprofits Following Shutdown of National Charity Telefunding Operation

Attorney General Ashley Moody is highlighting nearly half a million dollars secured for nonprofits this year following a successful court action against an unlawful charity robocall scheme. Through a court action earlier this year, Associated Community Services, its sister companies and owners were ordered to pay almost $500,000 in charitable contributions. In Tampa today, Attorney …

Continue reading “Attorney General Moody Highlights Nearly Half a Million Dollars Secured for Nonprofits Following Shutdown of National Charity Telefunding Operation”

Resources

50 State Crowdfunding Survey: A report of the results from NASCO’s 50 state survey on regulation of crowdfunding activities.

Federal Government Resources: Information on charitable giving and regulation from the Federal Trade Commission and the Internal Revenue Service.

State Government Resources: Links and contact information for state charity regulators and state agencies that provide consumer protection.

Not For Profit Resources: Links to a variety of national associations and councils that provide information and guidance to nonprofits and donors.

Online Giving Portals: Links to Federal Trade Commission guidance on online giving portals.

Guidebooks and Publications: Guidebooks with information about regulatory compliance, theft avoidance, and best practices for charities and donors.

Current Developments in Regulation and Enforcement: A resource document compiled for the Georgetown CLE Conference – Representing and Managing Tax-Exempt Organizations.

FTC/NASCO Give & Take: Consumers, Contributions, and Charity: Event materials from the FTC/NASCO conference focusing on consumer protection concerns in the nonprofit sector, including available data on donor expectations and perceptions, deceptive fundraising practices, the regulatory and enforcement environment, and new charitable giving options.

Charleston Principles: Guidelines on charitable solicitations using the internet. These guidelines were approved by the NASCO Board as advisory guidelines on March 14, 2001.

Statewide Resources: Resources for charity professionals in the the public and private sector

NASCO State Charities Registration Survey: Updated State Charity Registration Provisions Survey for 2021

2021 NASCO/NAAG Conference

Register Today for NAAG/NASCO Annual Charities Conference (Virtual) Hosted by the NAGTRI Center for Consumer Protection and National Association of State Charity Officials (NASCO)     October 13, 2021: 12:30 p.m. – 5:30 p.m. ET (Open to the Public) October 14, 2021: noon – 5:00 p.m. ET (Government Only)
  Please contact Carter McCoy with any questions at cmccoy@naag.org.Register Today
This year’s NAAG/NASCO Charities Conference will be held virtually on the afternoons of October 13 and 14, 2021. The conference is the only annual event at which charity regulators and nonprofit organizations and their attorneys, accountants, fundraisers, and advisers have the opportunity to meet, hear about, and discuss issues of interest to the charitable sector.  
The sessions on Wednesday, Oct. 13 are open to the public and provide an opportunity to hear from regulators and others in the nonprofit sector on issues of current relevance, including sessions on Fundraising and Governance: The Impact of COVID and A Brave New World of Working Together: State Law Questions Surrounding Arrangements Between Charities and Non-Charities. There will also be the opportunity for attendees to have discussions in small groups. Finally, there will be a panel of elected officials tasked with the regulation of charitable entities and assets. The agenda is subject to change; we plan to keep the website updated as the agenda is further developed.   Please see the attached Public Day Agenda.

The sessions on Thursday, Oct. 14 are open to attorney general staff, other NASCO members, and other government regulators only.  

Early registration is recommended as space is limited. The program will be held on Zoom.   There is no cost for attorney general staff or other NASCO members to attend this conference. Attorney general staff must be logged into their NAAG account to receive free registration. Other NASCO members will need a code to register for free (please email Carter McCoy at cmccoy@naag.org for the code). Other government employees and the public will be charged a $25.00 registration fee.   The registration deadline is Friday, October 8, 2021.   *If you have created your NAAG account and do not see the correct pricing listed, please make sure you have entered your organization under your profile. Attorney general staff will need to wait until after your account is verified by your office before being able to register for this event.  
Register Today
  The 2021 NAAG/NASCO Annual Charities Conference is coordinated by the National Association of State Charity Officials and the the NAGTRI Center for Consumer Protection, whose mission is to assist and enable state and territory attorneys general in protecting the public in the areas of consumer protection and charitable asset and entity oversight by providing information, technical assistance, and support; facilitating cooperation among attorney general staff through open dialogue and advanced communication systems; planning, organizing, and conducting training and seminars for the exchange of ideas and information on relevant matters; and promoting the development of effective programs and education for the protection of the public. Please check out the Center’s consumer-facing website at ConsumerResources.org.