WILLIAM DONALD SCHAEFER, Governor Ch. 150

[(6)] (VI) The purpose or purposes for which the contributions to be
solicited will be used;

[(7)] (VII) Other information as prescribed by the Secretary of State by
regulation; [and]

[(8) (i)] (VIII) A copy of its federal Form 990 filed with the Internal
Revenue Service, or information on forms provided by the Secretary of State; [or] .AND

[(ii)] (IX) L. An audit [or audit review] of the financial information
by an independent certified public accountant if the amount of gross income received
from contributions in the most recently completed fiscal year equals or exceeds
[$100,000] $250,000; OR

2. A REVIEW OF THE FINANCIAL INFORMATION BY

AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT IF THE AMOUNT OF
GROSS INCOME FROM CONTRIBUTIONS IN THE MOST RECENTLY
COMPLETED FISCAL YEAR EQUALS OR EXCEEDS $100,000, BUT DOES NOT
EQUAL OR EXCEED $250,000.

(2) The Secretary of State may require an audit or [audit] review if the
amount of gross income is less than [$100,000] $250,000.

(e) (1) [The] EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THE annual report shall be filed with the Secretary of State within 6
months of the close of the charitable organization's fiscal year. The report shall contain
any changes to the registration statement and any previous annual reports on file with
the Secretary and shall include the financial information with supporting audit report
OR REVIEW, if required, described in [paragraph (b)(8)] SUBSECTION (B)(1)(IX)
of this section.

(2) [In lieu of the financial information described in paragraph (1) of this
subsection, a charitable organization may submit a copy of its federal Form 990 filed
with the Internal Revenue Service, or may submit information on forms provided by the
Secretary of State.] THE SECRETARY OF STATE MAY ASSIGN TO A
CHARITABLE ORGANIZATION THE DATE WHEN ITS ANNUAL REPORT IS
DUE, PROVIDED THE DATE ASSIGNED IS NO EARLIER THAN 6 MONTHS
AFTER THE CLOSE OF THE CHARITABLE ORGANIZATION'S FISCAL YEAR.

3-207.

[(i) A professional solicitor shall file with the Secretary of State within 30 days
after the anniversary date of the professional solicitor's registration with the Secretary
of State, a report on forms prescribed by the Secretary of State, prepared in accordance
with reporting requirements prescribed by the Secretary of State. If the gross receipts of
any fund-raising drive or event exceed $25,000, such report must be prepared by a

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