Charities

Important Information for Charitable Organization

During the 2024 legislative session, the Utah Legislature passed H.B. 43, Charitable Solicitations Act Amendments. Effective May 1, 2024, nonprofit charitable organizations are no longer required to submit an annual registration with the Utah Division of Consumer Protection.  

Beginning January 1, 2025, under the Charitable Solicitation Act, Utah Code § 13-22-15, a charitable organization that is a domestic or foreign nonprofit corporation must file an unredacted copy of the charitable organization's most recent IRS Form 990, 990-EZ, 990-N, or 990-PF with the Utah Division of Corporations and Commercial Code.  This filing requirement does not apply to nonprofit corporations that are not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.  

Under the Charitable Solicitations Act Rule, R152-22-7, a nonprofit charitable organization that meets the requirements described above shall submit the IRS Form 990, 990-EZ, 990-N, or 990-PF annually when the entity registers (only if the entity has already filed an applicable IRS Form 990) or when the entity submits its annual report with the Division of Corporations and Commercial Code.

Please be advised, the IRS Form 990, 990-EZ, 990-N, or 990-PF will be available for public access.  DO NOT submit any schedules, 990-T, form 8879, Statement of Functional Expenses, any cover letters or any other document other than the 990 itself.  It must be the same document that was submitted to the IRS.