Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1599 Compare Versions

Version 1 (Old)

Version 2 (New)

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	1	+	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1599 Introduced 2/4/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 225 ILCS 460/4 from Ch. 23, par. 5104760 ILCS 55/7 from Ch. 14, par. 57 Amends the Solicitation of Charity Act and the Charitable Trust Act. Requires the Attorney General to accept reports that are required under these Acts electronically. Effective immediately. LRB104 08999 JRC 19055 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1599 Introduced 2/4/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 225 ILCS 460/4 from Ch. 23, par. 5104760 ILCS 55/7 from Ch. 14, par. 57 225 ILCS 460/4 from Ch. 23, par. 5104 760 ILCS 55/7 from Ch. 14, par. 57 Amends the Solicitation of Charity Act and the Charitable Trust Act. Requires the Attorney General to accept reports that are required under these Acts electronically. Effective immediately. LRB104 08999 JRC 19055 b LRB104 08999 JRC 19055 b A BILL FOR
	2	+	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1599 Introduced 2/4/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED:
	3	+	225 ILCS 460/4 from Ch. 23, par. 5104760 ILCS 55/7 from Ch. 14, par. 57 225 ILCS 460/4 from Ch. 23, par. 5104 760 ILCS 55/7 from Ch. 14, par. 57
	4	+	225 ILCS 460/4 from Ch. 23, par. 5104
	5	+	760 ILCS 55/7 from Ch. 14, par. 57
	6	+	Amends the Solicitation of Charity Act and the Charitable Trust Act. Requires the Attorney General to accept reports that are required under these Acts electronically. Effective immediately.
	7	+	LRB104 08999 JRC 19055 b LRB104 08999 JRC 19055 b
	8	+	LRB104 08999 JRC 19055 b
	9	+	A BILL FOR
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	11	+	SB1599 LRB104 08999 JRC 19055 b
3	12		1 AN ACT concerning regulation.
4	13		2 Be it enacted by the People of the State of Illinois,
5	14		3 represented in the General Assembly:
6	15		4 Section 5. The Solicitation for Charity Act is amended by
7	16		5 changing Section 4 as follows:
8	17		6 (225 ILCS 460/4) (from Ch. 23, par. 5104)
9	18		7 Sec. 4. Annual reporting for charities.
10	19		8 (a) Every charitable organization registered pursuant to
11	20		9 Section 2 of this Act which shall receive in any 12-month
12	21		10 period ending upon its established fiscal or calendar year
13	22		11 contributions in excess of $500,000 and every charitable
14	23		12 organization whose fund raising functions are not carried on
15	24		13 solely by staff employees or persons who are unpaid for such
16	25		14 services, if the organization shall receive in any 12-month
17	26		15 period ending upon its established fiscal or calendar year
18	27		16 contributions in excess of $25,000, shall file a written
19	28		17 report with the Attorney General upon forms prescribed by him
20	29		18 or her, on or before June 30 of each year if its books are kept
21	30		19 on a calendar basis, or within 6 months after the close of its
22	31		20 fiscal year if its books are kept on a fiscal year basis, which
23	32		21 written report shall include a financial statement covering
24	33		22 the immediately preceding 12-month period of operation. Such
25	34		23 financial statement shall include a balance sheet and
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	38	+	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1599 Introduced 2/4/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED:
	39	+	225 ILCS 460/4 from Ch. 23, par. 5104760 ILCS 55/7 from Ch. 14, par. 57 225 ILCS 460/4 from Ch. 23, par. 5104 760 ILCS 55/7 from Ch. 14, par. 57
	40	+	225 ILCS 460/4 from Ch. 23, par. 5104
	41	+	760 ILCS 55/7 from Ch. 14, par. 57
	42	+	Amends the Solicitation of Charity Act and the Charitable Trust Act. Requires the Attorney General to accept reports that are required under these Acts electronically. Effective immediately.
	43	+	LRB104 08999 JRC 19055 b LRB104 08999 JRC 19055 b
	44	+	LRB104 08999 JRC 19055 b
	45	+	A BILL FOR
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	51	+	225 ILCS 460/4 from Ch. 23, par. 5104
	52	+	760 ILCS 55/7 from Ch. 14, par. 57
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34	71		1 statement of income and expense, and shall be consistent with
35	72		2 forms furnished by the Attorney General clearly setting forth
36	73		3 the following: gross receipts and gross income from all
37	74		4 sources, broken down into total receipts and income from each
38	75		5 separate solicitation project or source; cost of
39	76		6 administration; cost of solicitation; cost of programs
40	77		7 designed to inform or educate the public; funds or properties
41	78		8 transferred out of this State, with explanation as to
42	79		9 recipient and purpose; cost of fundraising; compensation paid
43	80		10 to trustees; and total net amount disbursed or dedicated for
44	81		11 each major purpose, charitable or otherwise. Such report shall
45	82		12 also include a statement of any changes in the information
46	83		13 required to be contained in the registration form filed on
47	84		14 behalf of such organization. The report shall be signed by the
48	85		15 president or other authorized officer and the chief fiscal
49	86		16 officer of the organization who shall certify that the
50	87		17 statements therein are true and correct to the best of their
51	88		18 knowledge, and shall be accompanied by an opinion signed by an
52	89		19 independent certified public accountant that the financial
53	90		20 statement therein fairly represents the financial operations
54	91		21 of the organization in sufficient detail to permit public
55	92		22 evaluation of its operations. Said opinion may be relied upon
56	93		23 by the Attorney General.
57	94		24 (b) Every organization registered pursuant to Section 2 of
58	95		25 this Act which shall receive in any 12-month period ending
59	96		26 upon its established fiscal or calendar year of any year
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70	107		1 contributions:
71	108		2 (1) in excess of $15,000, but not in excess of
72	109		3 $25,000, during a fiscal year shall file only a simplified
73	110		4 summary financial statement disclosing only the gross
74	111		5 receipts, total disbursements, and assets on hand at the
75	112		6 end of the year on forms prescribed by the Attorney
76	113		7 General;
77	114		8 (2) in excess of $25,000, but not in excess of
78	115		9 $300,000, if it is not required to submit a report under
79	116		10 subsection (a) of this Section, shall file a written
80	117		11 report with the Attorney General upon forms prescribed by
81	118		12 him, on or before June 30 of each year if its books are
82	119		13 kept on a calendar basis, or within 6 months after the
83	120		14 close of its fiscal year if its books are kept on a fiscal
84	121		15 year basis, which shall include a financial statement
85	122		16 covering the immediately preceding 12-month period of
86	123		17 operation limited to a statement of such organization's
87	124		18 gross receipts from contributions, the gross amount
88	125		19 expended for charitable educational programs, other
89	126		20 charitable programs, management expense, and fund raising
90	127		21 expenses including a separate statement of the cost of any
91	128		22 goods, services, or admissions supplied as part of its
92	129		23 solicitations, and the disposition of the net proceeds
93	130		24 from contributions, including compensation paid to
94	131		25 trustees, consistent with forms furnished by the Attorney
95	132		26 General. Such report shall also include a statement of any
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106	143		1 changes in the information required to be contained in the
107	144		2 registration form filed on behalf of such organization.
108	145		3 The report shall be signed by the president or other
109	146		4 authorized officer and the chief fiscal officer of the
110	147		5 organization who shall certify that the statements therein
111	148		6 are true and correct to the best of their knowledge; or
112	149		7 (3) in excess of $300,000, but not in excess of
113	150		8 $500,000, if it is not required to submit a report under
114	151		9 subsection (a), shall file a written report with the
115	152		10 Attorney General upon forms prescribed by the Attorney
116	153		11 General, on or before June 30 of each year if its books are
117	154		12 kept on a calendar basis, or within 6 months after the
118	155		13 close of its fiscal year if its books are kept on a fiscal
119	156		14 year basis, which written report shall include a financial
120	157		15 statement covering the immediately preceding 12-month
121	158		16 period of operation limited to a statement of such
122	159		17 organization's gross receipts from contributions, the
123	160		18 gross amount expended for charitable educational programs,
124	161		19 other charitable programs, management expense, and fund
125	162		20 raising expenses, including a separate statement of the
126	163		21 cost of any goods, services, or admissions supplied as
127	164		22 part of its solicitations, and the disposition of the net
128	165		23 proceeds from contributions, including compensation paid
129	166		24 to trustees, consistent with forms furnished by the
130	167		25 Attorney General. Such report shall also include a
131	168		26 statement of any changes in the information required to be
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142	179		1 contained in the registration form filed on behalf of such
143	180		2 organization. The report shall be signed by the president
144	181		3 or other authorized officer and the chief fiscal officer
145	182		4 of the organization who shall certify that the statements
146	183		5 therein are true and correct to the best of their
147	184		6 knowledge and shall be accompanied by reviewed financial
148	185		7 statements, including a report signed by an independent
149	186		8 certified public accountant stating that the independent
150	187		9 certified public accountant is not aware of any material
151	188		10 modifications that should be made to the financial
152	189		11 statements in order to permit public evaluation of its
153	190		12 operations. The report may be relied upon by the Attorney
154	191		13 General.
155	192		14 (c) For any fiscal or calendar year of any organization
156	193		15 registered pursuant to Section 2 of this Act in which such
157	194		16 organization would have been exempt from registration pursuant
158	195		17 to Section 3 of this Act if it had not been so registered, or
159	196		18 in which it did not solicit or receive contributions, such
160	197		19 organization shall file, on or before June 30 of each year if
161	198		20 its books are kept on a calendar basis, or within 6 months
162	199		21 after the close of its fiscal year if its books are kept on a
163	200		22 fiscal year basis, instead of the reports required by
164	201		23 subdivisions (a) or (b) of this Section, a statement certified
165	202		24 under penalty of perjury by its president and chief fiscal
166	203		25 officer stating the exemption and the facts upon which it is
167	204		26 based or that such organization did not solicit or receive
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178	215		1 contributions in such fiscal year. The statement shall also
179	216		2 include a statement of any changes in the information required
180	217		3 to be contained in the registration form filed on behalf of
181	218		4 such organization.
182	219		5 (d) As an alternative means of satisfying the duties and
183	220		6 obligations otherwise imposed by this Section, any veterans
184	221		7 organization chartered or incorporated under federal law and
185	222		8 any veterans organization which is affiliated with, and
186	223		9 recognized in the bylaws of, a congressionally chartered or
187	224		10 incorporated organization may, at its option, annually file
188	225		11 with the Attorney General the following documents:
189	226		12 (1) A copy of its Form 990, as filed with the Internal
190	227		13 Revenue Service.
191	228		14 (2) Copies of any reports required to be filed by the
192	229		15 affiliate with the congressionally chartered or
193	230		16 incorporated veterans organization, as well as copies of
194	231		17 any reports filed by the congressionally chartered or
195	232		18 incorporated veterans organization with the government of
196	233		19 the United States pursuant to federal law.
197	234		20 (3) Copies of all contracts entered into by the
198	235		21 congressionally chartered or incorporated veterans
199	236		22 organization or its affiliate for purposes of raising
200	237		23 funds in this State, such copies to be filed with the
201	238		24 Attorney General no more than 30 days after execution of
202	239		25 the contracts.
203	240		26 (e) As an alternative means of satisfying all of the
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214	251		1 duties and obligations otherwise imposed by this Section, any
215	252		2 person, pursuant to a contract with a charitable organization,
216	253		3 a veterans organization, or an affiliate described or referred
217	254		4 to in subsection (d) who receives, collects, holds, or
218	255		5 transports as the agent of the organization or affiliate for
219	256		6 purposes of resale any used or second hand personal property,
220	257		7 including, but not limited to, household goods, furniture, or
221	258		8 clothing donated to the organization or affiliate may, at its
222	259		9 option, annually file with the Attorney General the following
223	260		10 documents, accompanied by an annual filing fee of $15:
224	261		11 (1) A notarized report including the number of
225	262		12 donations of personal property it has received on behalf
226	263		13 of the charitable organization, veterans organization, or
227	264		14 affiliate during the preceding year. For purposes of this
228	265		15 report, the number of donations of personal property shall
229	266		16 refer to the number of stops or pickups made regardless of
230	267		17 the number of items received at each stop or pickup. The
231	268		18 report may cover the person's fiscal year, in which case
232	269		19 it shall be filed with the Attorney General no later than
233	270		20 90 days after the close of that fiscal year.
234	271		21 (2) All contracts with the charitable organization,
235	272		22 veterans organization, or affiliate under which the person
236	273		23 has acted as an agent for the purposes listed above.
237	274		24 (3) All contracts by which the person agreed to pay
238	275		25 the charitable organization, veterans organization, or
239	276		26 affiliate a fixed amount for, or a fixed percentage of the
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250	287		1 value of, each donation of used or second hand personal
251	288		2 property. Copies of all such contracts shall be filed no
252	289		3 later than 30 days after they are executed.
253	290		4 (f) The Attorney General may seek appropriate equitable
254	291		5 relief from a court, enter into a binding nonjudicial
255	292		6 settlement agreement, or cancel the registration of any
256	293		7 organization which fails to comply with subsection (a), (b),
257	294		8 or (c) of this Section within the time therein prescribed, or
258	295		9 fails to furnish such additional information as is requested
259	296		10 by the Attorney General within the required time; except that
260	297		11 the time may be extended by the Attorney General for a period
261	298		12 not to exceed 60 days upon a timely written request and for
262	299		13 good cause stated. Unless otherwise stated herein, the
263	300		14 Attorney General shall, by rule, set forth the standards used
264	301		15 to determine whether a registration shall be cancelled as
265	302		16 authorized by this subsection. Such standards shall be stated
266	303		17 as precisely and clearly as practicable, to inform fully those
267	304		18 persons affected. Notice of such cancellation shall be mailed
268	305		19 to the registrant at least 15 days before the effective date
269	306		20 thereof.
270	307		21 (g) The Attorney General in his or her discretion may,
271	308		22 pursuant to rule, accept executed copies of federal Internal
272	309		23 Revenue returns and reports as a portion of the foregoing
273	310		24 annual reporting in the interest of minimizing paperwork,
274	311		25 except there shall be no substitute for the independent
275	312		26 certified public accountant audit opinion required by this
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286	323		1 Act.
287	324		2 (h) The Attorney General after canceling the registration
288	325		3 of any trust or organization which fails to comply with this
289	326		4 Section within the time therein prescribed may by court
290	327		5 proceedings, in addition to all other relief, seek to collect
291	328		6 the assets and distribute such under court supervision to
292	329		7 other charitable purposes.
293	330		8 (h-5) The Attorney General, within a binding nonjudicial
294	331		9 settlement agreement, may accept a written assurance of
295	332		10 discontinuance of any method, act, or practice alleged to be a
296	333		11 violation of subsection (a), (b), or (c) from the person who
297	334		12 has engaged in the method, act, or practice. The Attorney
298	335		13 General may at any time reopen a matter in which an assurance
299	336		14 of discontinuance is accepted for further proceedings if the
300	337		15 Attorney General determines that reopening the matter is in
301	338		16 the public interest. Evidence of a violation of an assurance
302	339		17 of discontinuance is prima facie evidence of a violation of
303	340		18 this Act in any subsequent proceeding brought by the Attorney
304	341		19 General.
305	342		20 (i) Every trustee, person, and organization required to
306	343		21 file an annual report shall pay a filing fee of $15 with each
307	344		22 annual financial report filed pursuant to this Section. If a
308	345		23 proper and complete annual report is not timely filed, a late
309	346		24 filing fee of an additional $100 is imposed and shall be paid
310	347		25 as a condition of filing a late report. Reports submitted
311	348		26 without the proper fee shall not be accepted for filing.
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322	359		1 Payment of the late filing fee and acceptance by the Attorney
323	360		2 General shall both be conditions of filing a late report. All
324	361		3 late filing fees shall be used to provide charitable trust
325	362		4 enforcement and dissemination of charitable trust information
326	363		5 to the public and shall be maintained in a separate fund for
327	364		6 such purpose known as the Illinois Charity Bureau Fund.
328	365		7 (j) There is created hereby a separate special fund in the
329	366		8 State treasury to be known as the Illinois Charity Bureau
330	367		9 Fund. That Fund shall be under the control of the Attorney
331	368		10 General, and the funds, fees, and penalties deposited therein
332	369		11 shall be used by the Attorney General to enforce the
333	370		12 provisions of this Act and to gather and disseminate
334	371		13 information about charitable trustees and organizations to the
335	372		14 public.
336	373		15 (j-5) By January 1, 2026, the Attorney General must offer
337	374		16 charitable organizations the option of filing reports or
338	375		17 statements required under this Section electronically .
339	376		18 (k) The changes made to this Section by this amendatory
340	377		19 Act of the 103rd General Assembly are inoperative on and after
341	378		20 January 1, 2029.
342	379		21 (Source: P.A. 103-121, eff. 1-1-24.)
343	380		22 Section 10. The Charitable Trust Act is amended by
344	381		23 changing Section 7 as follows:
345	382		24 (760 ILCS 55/7) (from Ch. 14, par. 57)
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356	393		1 Sec. 7. (a) Except as otherwise provided, every trustee
357	394		2 subject to this Act shall, in addition to filing copies of the
358	395		3 instruments previously required, file with the Attorney
359	396		4 General periodic annual written reports under oath, setting
360	397		5 forth information as to the nature of the assets held for
361	398		6 charitable purposes and the administration thereof by the
362	399		7 trustee, in accordance with rules and regulations of the
363	400		8 Attorney General. By January 1, 2026, the Attorney General
364	401		9 must offer trustees the option of filing the periodic reports
365	402		10 required under this Section electronically.
366	403		11 (b) The Attorney General shall make rules and regulations
367	404		12 as to the time for filing reports, the contents thereof, and
368	405		13 the manner of executing and filing them. He may classify
369	406		14 trusts and other relationships concerning property held for a
370	407		15 charitable purpose as to purpose, nature of assets, duration
371	408		16 of the trust or other relationship, amount of assets, amounts
372	409		17 to be devoted to charitable purposes, nature of trustee, or
373	410		18 otherwise, and may establish different rules for the different
374	411		19 classes as to time and nature of the reports required to the
375	412		20 ends (1) that he shall receive reasonably current, annual
376	413		21 reports as to all charitable trusts or other relationships of
377	414		22 a similar nature, which will enable him to ascertain whether
378	415		23 they are being properly administered, and (2) that periodic
379	416		24 reports shall not unreasonably add to the expense of the
380	417		25 administration of charitable trusts and similar relationships.
381	418		26 The Attorney General may suspend the filing of reports as to a
382	419
383	420
384	421
385	422
386	423
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388	425
389	426
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392	429		1 particular charitable trust or relationship for a reasonable,
393	430		2 specifically designated time upon written application of the
394	431		3 trustee filed with the Attorney General and after the Attorney
395	432		4 General has filed in the register of charitable trusts a
396	433		5 written statement that the interests of the beneficiaries will
397	434		6 not be prejudiced thereby and that periodic reports are not
398	435		7 required for proper supervision by his office.
399	436		8 (c) A copy of an account filed by the trustee in any court
400	437		9 having jurisdiction of the trust or other relationship, if the
401	438		10 account has been approved by the court in which it was filed
402	439		11 and notice given to the Attorney General as an interested
403	440		12 party, may be filed as a report required by this Section.
404	441		13 (d) The first report for a trust or similar relationship
405	442		14 hereafter established, unless the filing thereof is suspended
406	443		15 as herein provided, shall be filed not later than one year
407	444		16 after any part of the income or principal is authorized or
408	445		17 required to be applied to a charitable purpose. If any part of
409	446		18 the income or principal of a trust previously established is
410	447		19 authorized or required to be applied to a charitable purpose
411	448		20 at the time this Act takes effect, the first report, unless the
412	449		21 filing thereof is suspended, shall be filed within 6 months
413	450		22 after the effective date of this Act. In addition, every
414	451		23 trustee registered hereunder that received more than $25,000
415	452		24 in revenue during a trust fiscal year or has possession of more
416	453		25 than $25,000 of assets at any time during a fiscal year shall
417	454		26 file an annual financial report within 6 months of the close of
418	455
419	456
420	457
421	458
422	459
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424	461
425	462
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428	465		1 the trust's or organization's fiscal year, and if a calendar
429	466		2 year the report shall be due on each June 30 of the following
430	467		3 year. Every trustee registered hereunder that did not receive
431	468		4 more than $25,000 in revenue or hold more than $25,000 in
432	469		5 assets during a fiscal year shall file only a simplified
433	470		6 summary financial statement disclosing only the gross
434	471		7 receipts, total disbursements, and assets on hand at the end
435	472		8 of the year, on forms prescribed by the Attorney General.
436	473		9 (e) The periodic reporting provisions of this Act do not
437	474		10 apply to any trustee of a trust which is the subject matter of
438	475		11 an adversary proceeding pending in the circuit court in this
439	476		12 State. However, upon commencement of the proceeding the
440	477		13 trustee shall file a report with the Attorney General
441	478		14 informing him of that fact together with the title and number
442	479		15 of the cause and the name of the court. Upon entry of final
443	480		16 judgment in the cause the trustee shall in like manner report
444	481		17 that fact to the Attorney General and fully account for all
445	482		18 periods of suspension.
446	483		19 (f) The Attorney General in his discretion may, pursuant
447	484		20 to rules and regulations promulgated by the Attorney General,
448	485		21 accept executed copies of federal Internal Revenue returns and
449	486		22 reports as a portion of the annual reporting. The report shall
450	487		23 include a statement of any changes in purpose or any other
451	488		24 information required to be contained in the registration form
452	489		25 filed on behalf of the organization. The report shall be
453	490		26 signed under penalty of perjury by the president and the chief
454	491
455	492
456	493
457	494
458	495
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460	497
461	498
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464	501		1 fiscal officer of any corporate organization or by 2 trustees
465	502		2 if not a corporation. One signature shall be accepted if there
466	503		3 is only one officer or trustee.
467	504		4 (g) The Attorney General shall cancel the registration of
468	505		5 any trust or organization that wilfully fails to comply with
469	506		6 subsections (a), (b), (c) or (d) of this Section within the
470	507		7 time prescribed, and the assets of the organization may
471	508		8 through court proceedings be collected, debts paid and
472	509		9 proceeds distributed under court supervision to other
473	510		10 charitable purposes upon an action filed by the Attorney
474	511		11 General as law and equity allow. Upon timely written request,
475	512		12 the due date for filing may be extended by the Attorney General
476	513		13 for a period of 60 days. Notice of registration cancellation
477	514		14 shall be mailed by regular mail to the registrant at the
478	515		15 registration file address or to its registered agent or
479	516		16 president 21 days before the effective date of the
480	517		17 cancellation. Reports submitted after registration is canceled
481	518		18 shall require reregistration.
482	519		19 (h) Every trustee registered hereunder that received in
483	520		20 any fiscal year more than $25,000 in revenue or held more than
484	521		21 $25,000 in assets shall pay a fee of $15 along with each annual
485	522		22 financial report filed pursuant to this Act. If an annual
486	523		23 report is not timely filed, a late filing fee of an additional
487	524		24 $100 is imposed and shall be paid as a condition of filing a
488	525		25 late report. Reports submitted without the proper fee shall
489	526		26 not be accepted for filing.
490	527
491	528
492	529
493	530
494	531
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496	533
497	534
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500	537		1 (Source: P.A. 90-469, eff. 8-17-97; 91-444, eff. 8-6-99.)
501		-	2 Section 99. Effective date. This Act takes effect upon
502		-	3 becoming law.
503	538
504	539
505	540
506	541
507	542
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