The National Association of State Charity Officials (NASCO) is an association of state offices (attorneys general, secretaries of state and other offices) charged with oversight of charitable organizations and charitable solicitation in the United States.   NASCO provides a forum for states to communicate and collaborate on matters of common interest related to charities oversight and enforcement. NASCO has taken a leadership role in promoting uniform state charity registration and filing requirements, amicus briefs, and multistate lawsuits targeting fundraising deception . NASCO also has drafted jurisdictional guidelines for state regulation of charitable solicitation on the Internet and worked with the Uniform Laws Commission in drafting the Model Protection of Charitable Assets Act.

NASCO also strives to provide a national, unified voice for state regulators to communicate with the IRS, the Senate Finance Committee, and other constituencies regarding national charity issues. For example, NASCO has provided comments to Congress in support of mandatory Form 990 e-filing to enable resource savings for charities in complying with government filing requirements and to enable state regulators to more efficiently identify and prevent fraud in solicitation and use of charitable gifts.

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 resources listed on this website for links to both national and state-specific information.

NASCO invites the public, charities and their professional advisors to participate in it annual conference held in October each year. In 2018, the NASCO Conference will be held on October 1st, 2018 at the Sheraton, Baltimore Inner Harbor, in Baltimore Maryland. Agenda and registration materials will be posted on this site in July 2018.

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

Latest News

PENNSYLVANIA – Attorney General Josh Shapiro Announces Legal Action Against UPMC for Violating Pennsylvania’s Charities Laws

Attorney General Josh Shapiro Announces Legal Action Against UPMC for Violating Pennsylvania’s Charities Laws – PA Office of Attorney General Petition to modify Consent Decrees aims to restore fairness and promote the public interest in western Pennsylvania’s healthcare system PITTSBURGH — Attorney General Josh Shapiro today filed a petition in Commonwealth Court to modify the …

CALIFORNIA – Attorney General Becerra Announces $410,000 Settlement with Giving Children Hope, After the Charity Engaged in a Misleading Reporting Scheme

The California Department of Justice consummated an Assurance of Voluntary Compliance to remedy fundraising problems. Specifically the organization used an accounting gimmick involving gifts-in-kind (GIK) to manipulate its books and, thus, hide poor “program service” percentages (i.e. how much of a donation goes to charitable program as opposed to fundraising and salaries). It is a …

MICHIGAN – Maryland Charity Agrees to Dissolve Following Schuette Allegations of Deceptive Solicitations

LANSING – Michigan Attorney General Bill Schuette today announced a settlement with National Emergency Medicine Association (NEMA), a Maryland-based charity that solicits nationwide.  As part of the settlement the charity will cease operations and dissolve in response to the Attorney General’s allegations of deceptive solicitations. NEMA was claiming to raise funds for the National Heart Council, …

2019 NASCO/NAAG Conference

Save the Date!

October 16-18, 2019
Tennessee Tower
Nashville, Tennessee

More details coming soon!


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

Past Actions: Information about collaborative actions taken by state and federal agencies.

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.

National 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.