Section 480.10  General

 

a)         The Charitable Trusts Bureau of the Attorney General's Chicago Office (hereafter Bureau) will maintain the principal register of charitable trusts registered under the Illinois Charitable Trust Act.

 

b)         The register of charitable trusts will consist of records, such as index or computer cards, organization or trust file folders, a list, a computer printout or a combination thereof.

 

(Source:  Amended at 24 Ill. Reg. 14665, effective September 21, 2000)

 

Section 480.20  Definitions

 

a)         "A Trustee" holds property when he has title or possession of the property and controls its distribution subject to conditions which devote the property to a charitable purpose.  A custodian or depository does not hold property.

 

b)         "A Charitable Remainder Trust" is one where the income goes to the donor or designated individual for life, with remainder to an operating charity on the death of the life tenant.  The Trust must be irrevocable, as to the remainder, to fall within this regulation.  Registration is required of all such trusts.  A Charitable Remainder Trust may qualify for alteration of the reporting requirement pursuant to Section 480.60 of this Part and 14 Ill. Adm. Code 400.10 and 400.20.

 

c)         "Charitable Purposes" includes without limitation any funds which are to be applied for the benefit of an indefinite number of people to provide them with:

 

1)         Education,

 

2)         The benefit of religion,

 

3)         Relief from poverty, sickness or disease,

 

4)         A means of establishing themselves in life,

 

5)         Public building or recreational activities, or

 

6)         Services which lessen the burden of government.

 

d)         "Charitable Trusts" means any relationship whereby real or personal property is held for a charitable purpose or purposes.

 

e)         "Trustee" is any person, group of persons or other legal entity who holds property intended to be used for charitable purposes.

 

f)         "Trustees" who hold property for charitable purposes with a value exceeding $4,000, are required to register.

 

1)         For the purposes of registration, the value of a trust's assets is fair market value.

 

2)         Where the value of trust assets fluctuate, the value is determined by its greatest value during the year or the total amount disbursed, whichever is greater.

 

(Source:  Amended at 2 Ill. Reg. 37, p. 185, effective September 30, 1978)

 

Section 480.30  Registration

 

a)         Trustees subject to the Act holding property with a value in excess of $4,000 must file with the Attorney General a registration statement in the forms set forth in Exhibits A and B of this Part prior to any disbursement or within six months after property is received for charitable purposes, whichever occurs first.

 

b)         Trustees who hold property in excess of $4,000 during any 12 month period are required to register.

 

c)         Upon termination of, or resignation by, a charitable trustee, the charitable organization shall notify the Attorney General in writing within ten days of such fact.

 

d)         Each trustee, officer or director is responsible for accurate record keeping and for the timely and accurate filing of financial reports required by the Attorney General.  Resignation of such trustee, officer or director shall not avoid or diminish these record keeping and filing responsibilities for any period during which such person held office.

 

e)         Each "trustee" has a fiduciary obligation toward:  his/her charitable organization; charitable monies; donors; and unknown charitable beneficiaries as described by the charitable organization's stated purpose or the purpose for which charitable monies were collected.

 

f)         To register, a charitable trust must file a completed registration statement, all required statutory fees and all appropriate attachments, including schedules of assets and investments.  All registrations must be accompanied by copies of the instrument under which the property is administered, financial statements for each of the past three years and executed copies of the tax returns and/or reports filed with the Internal Revenue Service for the past three years.  Where there is no written instrument, the trustee must prepare an affidavit setting forth the conditions of the trust.  The registration must be made by the trustee.  In the case of a corporate charitable trust with two or more officers, the president and the treasurer must sign. Additional prior years' reports and schedules may be required at the discretion of the Attorney General.

 

g)         The Attorney General may by pre-approval accept registration forms used by other states which contain the information required in Exhibit A.

 

h)         When a registration is cancelled, to return to compliance, a re-registration must be made.  Re-registration requires the submission of all of the above as applicable, including the re-registration penalty fees as provided by Section 5(b) of the Act.

 

i)          When a charitable trust combines the interest of living private individuals with charitable interests, confidential registration may be made.

 

j)          A confidential registration statement shall contain the information required by Section 480.30(e) and also two (2) additional copies of the trust instrument form which are deleted the names of the individual beneficiaries.

 

k)         The trustee shall notify the Attorney General of any changes in the registration information within thirty (30) days of the changes.

 

(Source:  Amended at 24 Ill. Reg. 14665, effective September 21, 2000)

 

Section 480.40   Organizations and Activities Exempt from Registration

 

a)         Trustees who hold property with a value of less than $4,000 are not required to register with the Attorney General provided that, if assets exceed $4,000 during any 12 month period, no exemption is available and registration is required.

 

b)         The Federal, state and local governments and their duly authorized agencies and subdivisons are exempt from the registration requirements of the Act.

 

c)         Religious organizations, their agencies or affiliates directly supervised by such religious organizations are exempt from the registration requirements of the Act for exclusively religious activities.

 

d)         Individual officers and directors of religious bodies who hold property in their official capacity are exempt from registration under the Act.

 

e)         Trustees who hold property for the purpose of and who are exclusively operating schools or hospitals are exempt from the registration requirements of the Act.

 

f)         Trustees engaged in any of the above exempt activities, if engaged in non-exempt activities, must still register and account for all non-exempt activities.

 

(Source:  Amended at 24 Ill. Reg. 14665, effective September 21, 2000)

 

Section 480.50  Annual Reports

 

a)         All trustees subject to the Act must file annual financial reports with the Attorney General on the form as set forth in Exhibit C of this Part with the attachments prescribed by the form and this Section and with all required statutory fees paid prior to the due date.

 

b)         The annual financial report is due within six months after the close of an organization's fiscal year.

 

c)         The annual financial report shall be signed as required by the Act and must include the following:

 

1)         The Illinois Charitable Organization Annual Report form;

 

2)         A copy of the Federal Internal Revenue return and/or report, as required by the Internal Revenue Code and incorporated attachments for the same period;

 

3)         Required statutory fees; and

 

4)         A schedule of investments on a form that lists a description of the asset, quantity, cost and fair market value to the Attorney General.

 

            The use of substitute forms or computer printouts may be approved in writing by the Attorney General for good cause upon a timely request.

 

d)         Alternative Annual Accountings in lieu of compliance with subsection (c) above:

 

1)         A trustee of a trust subject to court supervision must:  notify the Attorney General pursuant to the Act; provide a copy of the court accounting signed under oath by the trustees; provide a copy of the court order approving the accounting; and submit the required statutory fees.

 

2)         Bank and trust companies and their cofiduciaries may file a copy of the trust's federal return and the required fees instead of an annual report required by the Act.

 

3)         Trusts holding and receiving less than $25,000 in assets and less than $25,000 in revenue during a fiscal year may file a simplified financial statement using the Illinois Charitable Organization Annual Report form disclosing gross receipts, total disbursements, and assets on hand at the year's end and signed by the trustee.

 

e)         The Attorney General shall, upon written request, extend for 60 days the time for filing of the annual financial report.

 

f)         If an organization is entitled to  an additional extension for good cause by the Internal Revenue Service, which would extend its federal tax return or report due date later than the Attorney General's due date, the organization may obtain an additional extension from the Attorney General coinciding with the same Internal Revenue Service due date.  Extension requirements are:

 

1)         This extension request must be made prior to the due date for the Attorney General's annual financial reports and must include:

 

A)        A request for such additional extension;

 

B)        A completed and signed Illinois Charitable Organization Annual Report form;

 

C)        Financial statements, including a balance sheet and report of income and expenses for the subject period in final or interim form;

 

D)        All required statutory fees; and

 

E)        A copy of the application for extension of time filed with the Internal Revenue Service.

 

2)         The filing of all required reports must be done on or before the Internal Revenue Service extended filing date and shall include:

 

A)        A copy of the approved Internal Revenue Service application for extension; and

 

B)        A copy of the Federal tax return or report.

 

g)         All financial reports or substitutes must be signed by a trustee or, if a corporation, the president and chief fiscal officer.

 

h)         Organizations registered under both the Charitable Trust Act and the Solicitation for Charity Act [225 ILCS 460], may file one report, but it must meet the requirements of both the Solicitation for Charity Act and the Charitable Trust Act.

 

i)          An organization may alter its fiscal year only upon written notice to the office of the Attorney General and after providing whatever financial reports are necessary to furnish a complete picture of its operation during any gap period.

 

j)          The Attorney General may, for good cause, alter or suspend the reporting period of a charitable trust for a reasonable and specifically designated time.

 

1)         Anyone requesting a change in reporting period or suspension of the reporting requirement shall file a written request with the Attorney General setting forth the reasons for the request and accompanied by a financial report showing the current financial condition of the trust.

 

2)         The Attorney General will make a written determination on the request. The request will only be granted if the beneficiary will not be prejudiced and periodic reporting is not required for the proper supervision of the trust.

 

k)         All trustees must notify the Attorney General of the termination of a charitable trust and file a final financial report within six months after termination, upon the same forms and using the same attachments as required for an annual financial report.

 

l)          Failure to file a timely and complete financial report will result in penalty fees and/or a fine and subjects the organization's registration to cancellation.

 

m)        Upon cancellation the organization must cease operations.

 

(Source:  Amended at 24 Ill. Reg. 14665, effective September 21, 2000)

 

Section 480.60  Public Records

 

The registration and annual reports, except for confidential registrations, made with the Bureau are public records.  They may be examined by interested members of the public in the office of the Attorney General during ordinary business hours.

 

(Source:  Amended at 24 Ill. Reg. 14665, effective September 21, 2000)

Section 480.EXHIBIT A   Registration Statement and Instructions

 

Form CO-1	CHARITABLE ORGANIZATION			JIM RYAN
		— REGISTRATION STATEMENT —	ATTORNEY GENERAL
PLEASE TYPE OR PRINT IN INK.  This registration statement is required by the Illinois Charitable Trust Act and "An Act to Regulate Solicitation and Collection of Funds for Charitable Purposes."  Please answer all items which are applicable to your organization.  If you are unable to answer any question fully in the space provided, please attach a sheet containing the remainder of your answer. No further registration statement is required, provided that every registered organization shall notify the Attorney General within 10 days of any change in the information submitted herein.  One copy of this Registration Statement and attachments are to be filed with the Office of the Attorney General, Charitable Trust and Solicitations Bureau, 100 West Randolph Street, Chicago, Illinois 60601.

 

1

This is a registration under

Illinois Charitable Trust Act

An Act to Regulate Solicitation and Collection of Funds for Charitable Purposes

Both Acts

2

Name of Organization

Telephone Number

Federal Employer ID #

Street and Number

City

County

State

Zip Code

3

Type of legal entity (Corporation, Trust, Unincorporated Association or other) and date, method and place organization legally

established

If a foreign corporation, when was it authorized to do business in Illinois?

If a corporation, Illinois Secretary of State's File No.

* A copy of the Articles of Incorporation or Certificate of Authority issued by the Secretary of State must be attached.

4

Name, address and telephone number of Illinois registered agent

5

Address of all offices in the State of Illinois

6

Date on which the annual accounting period of the organization ends

Month

Day

7

State the purposes of the organization and purposes for which contributions are to be used (Be specific)

8

If the name under which the organization intends to solicits funds differs from the name listed in No. 2 provide name(s) under

which contributions will be solicited, and the reason for the use of such other name(s)

9

If organization has previously been registered with the Attorney General under either Act, give name under which registered

(if different than that shown in No. 2), last registration number, and date registered

10

Has the organization been registered with any other governmental authority to solicit contributions?

Yes

No

Name of authority and date of authorization)

Is such registration current?

Yes

No

11

Has the organization or any of its officers, directors or trustees ever been enjoined or prohibited by any court or other

governmental agency from soliciting contributions, or is such action pending?

Yes

No

If "Yes", attach an explanation.

Section 480.EXHIBIT B   Financial Information Form

 

FORM CO-2

CHARITABLE ORGANIZATION - FINANCIAL INFORMATION FORM -

JIM RYAN ATTORNEY GENERAL

PLEASE TYPE OR PRINT IN INK.  Organizations that have been in operation less than one (1) year are required to complete this form, in compliance with the "Charitable Organization Registration Statement" form CO-1 Line 20, and file each form with the Attorney General's Office, Charitable Trust and Solicitations Bureau, 100 West Randolph Street, Chicago, Illinois  60601.

1

Name, address and telephone number of the organization:

2

The books and records are located at the following address and telephone number:

3

Are the gross receipts for the current calendar/fiscal year expected to exceed $10,000.00?

Yes

No

4

Please provide the following financial information:

From inception

thru

Month/Day/Year

Month/Day/Year

 

GROSS RECEIPTS TO DATE

ASSETS

Combinations, Gifts & Grants

$

Cash

$

Program Service Revenue

Accounts Receivable

Dues

Other Receivables

Interest & Dividends

Inventory

Rents

Investments

Fund Raising Events

Land, Buildings, Equip

Other Revenue

Other Assets

TOTAL

$

TOTAL

$

(IN LIEU OF THE ABOVE FINANCIAL INFORMATION, A CURRENT TREASURERS REPORT MAY BE SUBSTITUTED, PROVIDED THAT IT PROVIDES SUBSTANTIALLY THE SAME INFORMATION)

CERTIFICATION

NOTE

At least two different persons, familiar with the financial affairs of the organization, are required to sign.  These parties should be the President and the Chief Financial Officer, other authorized Officer or two Trustees.

Name and Title

Date Signed

Address

Date Signed

Name and Title

Address

Subscribed and sworn by me this.

day of

, 19

A.D.

Notary Public

 

(Source:  Added at 24 Ill. Reg. 14665, effective September 1, 2000)

Section 480.EXHIBIT C   Annual Report and Instructions

 

For Office Use Only

ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT

Form AG990-IL

Attorney General LISA MADIGAN State of Illinois

PMT#

Charitable Trust Bureau, 100 West Randolph

CO #

3rd Floor, Chicago, Illinois 60601

Check all items attached:   Copy of IRS Return   Audited Financial Statements   Copy of Form IFC   $15 Annual Report Filing Fee   $100 Late Report Filing Fee

AMT

Report for the Fiscal Period:

Makes Checks Payable to the Illinois Charity Bureau Fund

INT

Beginning

/          /

& Ending

/         /

MO

DAY

YR

Federal ID #

MO

DAY

YR

Are contributions to the organization tax deductible?

Yes

No

Date Organization was created

/            /

LEGAL

Year-end

NAME

amounts

MAIL

A) ASSETS

A) $

ADDRESS

B) LIABILITIES

B) $

CITY, STATE

C) NET ASSETS

C) $

ZIP CODE

I.

SUMMARY OF ALL REVENUE ITEMS DURING THE YEAR:

PERCENTAGE

AMOUNT

D.   PUBLIC SUPPORT CONTRIBUTIONS & PROGRAM SERVICE REV. (GROSS AMTS.)

%

D) $

E.   GOVERNMENT GRANTS & MEMBERSHIP DUES

%

E) $

F.   OTHER REVENUES

%

F) $

G.   TOTAL REVENUE, INCOME AND CONTRIBUTIONS RECEIVED (ADD D, E, & F)

100%

G) $

II.

SUMMARY OF ALL EXPENDITURES DURING THE YEAR:

H.   OPERATING CHARITABLE PROGRAM EXPENSE

%

H) $

I.    EDUCATION PROGRAM SERVICE EXPENSE

%

I) $

J.    TOTAL CHARITABLE PROGRAM SERVICE EXPENSE (ADD H & I)

%

J) $

J1.  JOINT COSTS ALLOCATED TO PROGRAM SERVICES (INCLUDED IN J)

$

K.   GRANTS TO OTHER CHARITABLE ORGANIZATIONS

%

K) $

L.    TOTAL CHARITABLE PROGRAM SERVICE EXPENDITURE (ADD J & K)

%

L) $

M.   MANAGEMENT AND GENERAL EXPENSE

%

M) $

N.   FUNDRAISING EXPENSE

%

N) $

O.   TOTAL EXPENDITURES THIS PERIOD (ADD L, M, & N)

100%

O) $

III.

SUMMARY OF ALL PAID FUNDRAISER AND CONSULTANT ACTIVITIES: (Attach Attorney General Report of Individual Fundraising Campaign Form IFC. One for each PFR.) PROFESSIONAL FUNDRAISERS:

P.   TOTAL AMOUNT RAISED BY PAID PROFESSIONAL FUNDRAISERS

100%

P) $

Q.   TOTAL FUNDRAISERS FEES AND EXPENSES

%

Q) $

R.   NET RECEIVED BY THE CHARITY (P MINUS Q = R)

%

R) $

PROFESSIONAL FUNDRAISING CONSULTANTS:

S.   TOTAL AMOUNT PAID TO PROFESSIONAL FUNDRAISING CONSULTANTS

S) $

IV.

COMPENSATION TO THE 3 HIGHEST PAID PERSONS DURING THE YEAR:

T.   NAME, TITLE

T) $

U.   NAME, TITLE

U) $

V.   NAME, TITLE

V) $

V.

CHARITABLE PROGRAM DESCRIPTION:  CHARITABLE PROGRAM (3 HIGHEST BY $ EXPENDED) CODE CATEGORIES

List on back side of instructions CODE

W.  DESCRIPTION

W) #

X.   DESCRIPTION

X) #

Y.   DESCRIPTION

Y) #

 

IF THE ANSWER TO ANY OF THE FOLLOWING IS YES, ATTACH A DETAILED EXPLANATION:									YES		NO
1.		WAS THE ORGANIZATION THE SUBJECT OF ANY COURT ACTION, FINE, PENALTY OR JUDGMENT?..................................						1.
2.		HAS THE ORGANIZATION OR A CURRENT DIRECTOR, TRUSTEE, OFFICER OR EMPLOYEE THEREOF EVER BEEN CONVICTED BY ANY COURT OF ANY MISDEMEANOR INVOLVING THE MISUSE OR MISAPPROPRIATION OF FUNDS OR ANY FELONY?.........................................................................................................................................................................................................................................................						2.
3.		DID THE ORGANIZATION MAKE A GRANT AWARD OR CONTRIBUTION TO ANY ORGANIZATION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES OWNS AN INTEREST;  OR WAS IT A PARTY TO ANY TRANSACTION IN WHICH ANY OF ITS OFFICERS, DIRECTORS OR TRUSTEES HAS A MATERIAL FINANCIAL INTEREST; OR DID ANY OFFICER, DIRECTOR OR TRUSTEE RECEIVE ANYTHING OF VALUE NOT REPORTED AS COMPENSATION?.........................................................................................................................................................................................................................................................						3.
4.		HAS THE ORGANIZATION INVESTED IN ANY CORPORATE STOCK IN WHICH ANY OFFICER, DIRECTOR OR TRUSTEE OWNS MORE THAN 10% OF THE OUTSTANDING SHARES?.........................................................................................................................................................................................................................................................						4.
5.		IS ANY PROPERTY OF THE ORGANIZATION HELD IN THE NAME OF OR COMMINGLED WITH THE PROPERTY OF ANY OTHER PERSON OR ORGANIZATION?.........................................................................................................................................................................................................................................................						5.
6.		DID THE ORGANIZATION USE THE SERVICES OF A PROFESSIONAL FUNDRAISER? (ATTACH FORM IFC).........................................................................................................................................................................................................................................................						6.
7a.		DID THE ORGANIZATION ALLOCATE THE COST OF ANY SOLICITATION MAILING, ADVERTISEMENT OR LITERATURE COSTS BETWEEN PROGRAM SERVICE AND FUNDRAISING EXPENSES?.........................................................................................................................................................................................................................................................						7.
7b.		IF "YES", ENTER (i) THE AGGREGATE AMOUNT OF THESE JOINT COSTS $                             ; (ii) THE AMOUNT ALLOCATED TO PROGRAM SERVICES $                              ; (iii) THE AMOUNT ALLOCATED TO MANAGEMENT AND GENERAL $                               ; AND (iv) THE AMOUNT ALLOCATED TO FUNDRAISING $                                      .
8.		DID THE ORGANIZATION EXPEND ITS RESTRICTED FUNDS FOR PURPOSES OTHER THAN RESTRICTED PURPOSES?.........................................................................................................................................................................................................................................................						8.
9.		HAS THE ORGANIZATION EVER BEEN REFUSED REGISTRATION OR HAD ITS REGISTRATION OR TAX EXEMPTION SUSPENDED OR REVOKED BY ANY GOVERNMENTAL AGENCY?.........................................................................................................................................................................................................................................................						9.
10.		WAS THERE OR DO YOU HAVE ANY KNOWLEDGE OF ANY KICKBACK, BRIBE, OR ANY THEFT, DEFALCATION, MISAPPROPRIATION, COMMINGLING OR MISUSE OF ORGANIZATIONAL FUNDS?.........................................................................................................................................................................................................................................................						10.
11.		LIST THE NAME, ADDRESS AND THE ACCOUNT # OF THE FINANCIAL INSTITUTIONS WHERE THE ORGANIZATION MAINTAINS ITS THREE LARGEST ACCOUNTS:
12.		NAME AND TELEPHONE NUMBER OF CONTACT PERSON:
		ALL ATTACHMENTS MUST ACCOMPANY THIS REPORT − SEE INSTRUCTIONS
UNDER PENALTY OF PERJURY, I (WE) THE UNDERSIGNED DECLARE AND CERTIFY THAT I (WE) HAVE EXAMINED THIS ANNUAL REPORT AND THE ATTACHED DOCUMENTS, INCLUDING ALL THE SCHEDULES AND STATEMENTS, AND THE FACTS THEREIN STATED ARE TRUE AND COMPLETE AND FILED WITH THE ILLINOIS ATTORNEY GENERAL FOR THE PURPOSE OF HAVING THE PEOPLE OF THE STATE OF ILLINOIS RELY THEREUPON. I HEREBY FURTHER AUTHORIZE AND AGREE TO SUBMIT MYSELF AND THE REGISTRANT HEREBY TO THE JURISDICTION OF THE STATE OF ILLINOIS.
BE SURE TO INCLUDE ALL FEES DUE:
1)	REPORTS ARE DUE WITHIN SIX MONTHS OF YOUR FISCAL YEAR END.			PRESIDENT or TRUSTEE (PRINT NAME)		SIGNATURE				DATE
2)	FOR FEES DUE, SEE INSTRUCTIONS.			TREASURER or TRUSTEE (PRINT NAME)			SIGNATURE			DATE
3)	REPORTS THAT ARE LATE OR INCOMPLETE ARE SUBJECT TO A $100 PENALTY.			PREPARER (PRINT NAME)			SIGNATURE			DATE

 

Form AG990-IL INS

ILLINOIS CHARITABLE ORGANIZATION – FORM AG990-IL FILING INSTRUCTIONS –

LISA MADIGAN   ATTORNEY GENERAL

 

A COMPLETE ANNUAL FINANCIAL REPORT (AG990-IL with all required attachments and applicable fees) is due within six months after the organization's fiscal year end.  A REPORT WILL NOT BE CONSIDERED FILED UNLESS IT IS COMPLETE. A COMPLETE ANNUAL FINANCIAL REPORT must include the following items:

 

1.         $15 Annual Filing Fee – Make check or money order payable to "ILLINOIS CHARITY BUREAU FUND."  An annual financial report submitted without proper fees will not be considered filed.

 

▪    Soliciting Organizations are required to pay a $15 Annual Report Filing Fee if gross contributions are greater than $15,000 or assets are greater than $25,000.

 

▪    Trust Organizations registered under the Charitable Trust Act only are required to pay a $15 Annual Report Filing Fee if gross revenues or assets are greater than $25,000.

 

2.         Form AG990-IL – Complete all sections and line items applicable to the organization.  See 6 below for Simplified Filing Option for Small Organizations.  An annual financial report submitted with an incomplete Form AG990-IL will not be considered filed.

 

A.        CO#:  Include CO# on the Form AG990-IL. Correct any incorrect name or address information if using preprinted form and highlight any corrections.

 

B.        SIGNATURES:  The Form AG990-IL must be signed by two different officers (president or other authorized officer and the chief fiscal officer) or by two trustees.  One signature shall be accepted if there is only one trustee.  A Form AG990-IL without required signatures is incomplete.

 

C.        Part I, Line D:  Report "contributions" as defined by the Solicitation for Charity Act.  The Solicitation for Charity Act defines "contributions" to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization.  A Form AG990-IL that fails to report "contributions" as defined by the Solicitation for Charity Act is incomplete.  (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.)

 

D.        Part II, Line J1:  Report all program costs associated with a combined fundraising appeal to the extent such was allocated to Charitable Program Service Expense and entered on line J as Charitable Program Service Expense.  The amount should equal the amount reported on the back of the AG990-IL form, question 7b(ii).  You must have and maintain the documentation to support the allocations made.

 

E.        Part III, Line S:  List all fees paid to all fundraising consultants during the year.  Attach a list of these consultants listing the name and address of the consultant and the total of all fees paid to each.

 

F.        Part V, Lines W, X, Y Program Service Codes:  Select up to three codes from those on the back of these instructions that best describe the program services for which the organization spent funds.

 

3.         IRS Return or Report − IRS form 990 (excluding Schedule B), 990EZ (excluding Schedule B), 990PF, 1041, 1120 or other, must be attached if required by the IRS.  If the organization did not file a Federal return or report, attach explanation.  An annual financial report submitted without the required Federal return or report is incomplete.

 

4.         Audited Financial Statements must be attached by a public charity if contributions exceeded $150,000 or if the public charity raised contributions in excess of $25,000 through the services of a professional fundraiser.  The Solicitation for Charity Act defines contributions to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization.  (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.)  An annual financial report without required audited financial statements is incomplete.

 

5.         Form IFC Report of Individual Fundraising Campaign – If the organization used a paid professional fundraiser, a separate Form IFC is required for each campaign, and each must be signed by both the professional fundraiser and an officer or director of the organization.  An annual financial report without the required Form IFC is incomplete.

 

6.         Simplified Filing Option for Small Organizations:

 

▪          Soliciting Organizations with gross contributions and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL).  A $15 annual report filing fee is due only if gross contributions were more than $15,000.

 

▪          Trust Organizations registered solely under the Charitable Trust Act with gross revenue and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL). A $15 annual report filing fee is not due.

 

60 DAY EXTENSION and LATE REPORT FILING FEES:

 

▪          A 60 day extension will be granted only upon the filing of a written request with the Attorney General prior to the report due date.

 

▪          If a proper and complete annual report (AG990-IL with all required attachments and applicable fees) or a written extension request is not received prior to the due date, a $100 late report filing fee (checks payable to the "Illinois Charity Bureau Fund") is required by Illinois law.  The report cannot be accepted and will not be considered filed if it is late and the late fee is not paid.

 

Submit the complete annual financial report (AG990-IL with all required attachments and applicable fees) or written extension request to:

 

OFFICE OF THE ATTORNEY GENERAL

CHARITABLE TRUST BUREAU

ATTN:  ANNUAL REPORT SECTION

100 WEST RANDOLPH STREET, 3^rd FLOOR

CHICAGO, ILLINOIS  60601-3175

(312)814-2595

Section1(b) of the Solicitation for Charity Act defines contributions as follows:

 

"Contribution." The promise or grant of any money or property of any kind or value, including the promise to pay, except payments by union members of an organization.  Reference to the dollar amount of "contributions" in the Act means, in the case of promises to pay, or payments for merchandise or rights of any other description, the value of the total amount promised to be paid or paid for such merchandise or rights and not merely that portion of the purchase price to be applied to a charitable purpose.  Contribution shall not include the proceeds from the sale of admission tickets by any not-for-profit music or dramatic arts organization that establishes, by such proof as the Attorney General may require, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code (26 USC 501 et seq.) and which is organized and operated for the presentation of live public performances of musical or theatrical works on a regular basis.  For purposes of this definition, union member dues and donated services shall not be deemed contributions. (See 225 ILCS 460/1(b).)

 

Part V, Lines W, X, Y Program Service Codes:

 

Charitable activity code numbers (select up to three codes which best describe the activity and/or the program service for which your organization expends funds).  Enter in Part V of the first page of the AG990-IL.  Enter first the code which most accurately identifies you.
	SCHOOLS			PUBLIC POLICY
001		Pre-School	100	Legislative and Political Activities
002		Elementary or High Schools	101	Lobbying & Advocacy
003		College & Universities	102	Consumer Interest Group (non-education)
004		Trade Schools, Vocational Schools & Job Training	103	Peace
			104	Other Public Policy
		PUBLIC EDUCATION OTHER THAN SCHOOLS
010		Public Education by Mail		HUMAN SERVICES
011		Seminars and Conferences	110	Day Care Centers
012		Other Educational Materials for the Public	111	Family and Individual Services
			112	Neighborhood and Community Development
		RELIGIOUS ACTIVITIES	113	Nursing Services (i.e., Home Care)
020		Church, Synagogue, etc.	114	Programs for Minority Advocacy
021		Missionary Activities	115	Programs for Needy Children
			116	Rescue and Emergency Service
		CULTURAL AND HISTORICAL	117	Services for the Aged
030		Performing Arts (Ballet, Symphony, Theatre)	118	Services for Alcohol or Drug Abuse
031		Art and/or Literature	119	Services for Blind Adults
032		Museum	120	Services for Blind Children
033		Library	121	Services for Developmentally Disabled Adults
034		Historical Societies	122	Services for Developmentally Disabled Children
			123	Services for Handicapped Adults
		RECREATIONAL & SOCIAL ACTIVITIES	124	Services for Handicapped Children
040		Youth	125	Services for the Hearing Impaired
041		Adult	126	Services for the Poor
042		Music Groups & Youth Bands	127	Services for Veterans
043		Youth Clubs (i.e., Boy Scouts, Girl Scouts, 4-H, Boys Club, etc.)
044		Community Recreational Facilities		HOUSING
			130	Housing for Youth
		RESEARCH	131	Housing for the Poor
050		Scientific Research	132	Housing for the Aged
051		Heart Disease Research	133	Women Shelter
052		Cancer Research	134	Housing for the Disabled
053		Other Medical and Disease Research
				BENEFITTING PUBLIC SAFETY EMPLOYEES & FAMILY
		HEALTH FACILITIES	140	Firemen & Families
060		Hospitals	141	Law Enforcement Personnel & Families
061		Nursing Homes
062		Health Clinics		ACTIVITIES INVOLVING OTHER ORGANIZATIONS
063		HMO	150	Grants to Other Charitable Organizations
064		Hospice	151	Furnished Services or Facilities to Other Organizations
			152	Umbrella/Parent Organization
		ANIMAL WELFARE
070		Animal Shelter, Humane Society and/or Anti-cruelty Society		OTHER PROGRAM SERVICES
071		Wildlife Preservation & Shelter for Wildlife	200	Scholarships and Student loans
		ENVIRONMENT		MISCELLANEOUS PROGRAM SERVICES
080		Preservation/Conservation of Natural Resources	300	(Write in Description)
081		Prevention of Pollution
		CIVIC ACTIVITIES
090		Legal Services and Legal Aid
091		Civil Rights Activities

 

(Source:  Amended at 29 Ill. Reg. 11788, effective July 15, 2005)