WILLIAM DONALD SCHAEFER, Governor                    Ch. 388

registration statement and annual report shall be accompanied by
a signed affidavit attesting to the veracity of the registration
statement or annual report and any supporting documentation.

(b)  The registration statement shall contain or be
accompanied by the following information about the charitable
organization:

(1)  Name(s) and address(es) of organization and any
chapter, branch, or affiliate in the State;

(2)  Names and addresses of its officers, principal
salaried executive staff officers, and the person(s) who have
final responsibility for the custody and final distributions of
the contributions, or if no local office is in the State, the
name and address of the persons having custody of its financial
records;

(3)  The purpose for which it was organized and a copy
of its current articles of incorporation or other governing
instrument;

(4)  Tax exempt status as determined by law,
regulation, or letter from the Internal Revenue Service;

(5)  Whether it intends to solicit contributions from
the public directly or have the solicitations made on its behalf
by either a professional solicitor or a fund-raising counsel;

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

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

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

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

(c)  Notwithstanding subsection (b) of this section, the
Secretary of State may accept other documentation in lieu of
those items required by subsection (b) to satisfy the
registration requirements of this section.

(D) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, A CHARITABLE ORGANIZATION THAT HAS SUBMITTED A

- 2757 -