3716
LAWS OF MARYLAND
Ch. 787
personally responsible for timely filing the registration
statement OR THE RENEWAL OF THE REGISTRATION STATEMENT. The
statement shall be accompanied by a signed affidavit and shall
contain the following information with respect to the
organization:
(1) Its name and the purpose for which it was
organized;
(2) Its principal address and either the address of
its officers in this State or, if it does not maintain an office
in this State, the name and address of the person having custody
of its financial records;
(3) The names and addresses of any chapters,
branches, or affiliates in this State,-
(4) The place where and the date when it was legally
established, the form of its organization, and a reference to any
determination of its tax-exempt status or change in its
tax-exempt status under the Internal Revenue Code. A copy of the
determination shall be filed with the statement;
(5) The names and addresses of its officers,
directors, trustees, and principal salaried executive staff
officers;
(6) Its balance sheet, income and expense statement,
and a financial report (including the kind and amount of its
gross income raised, costs and expenses incidental to the
fund-raising activities, and the allocation and disbursement of
gross income raised) prepared in accordance with generally
accepted accounting principles for its most recently completed
fiscal year.
In the event that:
(i) The total amount of gross income received
equals or exceeds $100,000 an audit is required by an independent
certified public accountant according to the standards of
accounting and fiscal reporting for voluntary health and welfare
organizations;
(ii) The total amount of gross income received
is less than $100,000 the Secretary of State [at his discretion]
may require an audit as required in subparagraph (i).
(iii) An audit required by subparagraph (i) or
(ii) above may exclude funds received from a governmental agency
if audit of such funds is otherwise provided by the governmental
agency.
(7) Whether it intends to solicit contributions from
the public directly or have the solicitations made on its behalf
by others;
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