SENATE, No. 2487 STATE OF NEW JERSEY 220th LEGISLATURE INTRODUCED MAY 12, 2022
SENATE, No. 2487
STATE OF NEW JERSEY
220th LEGISLATURE
INTRODUCED MAY 12, 2022
Sponsored by: Senator ANTHONY M. BUCCO District 25 (Morris and Somerset) SYNOPSIS Exempts volunteer fire companies from paying annual charitable registration fee. CURRENT VERSION OF TEXT As introduced.
Sponsored by:
Senator ANTHONY M. BUCCO
District 25 (Morris and Somerset)
SYNOPSIS
Exempts volunteer fire companies from paying annual charitable registration fee.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning charitable registration fees for volunteer fire companies and amending P.L.1994, c.16. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. Section 6 of P.L.1994, c.16 (C.45:17A-23) is amended to read as follows: 6. a. A charitable organization, unless exempted from registration requirements pursuant to section 9 of [this act] P.L.1994, c.16 (C.45:17A-26), shall file a registration statement with the Attorney General on forms prescribed by the Attorney General. b. It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of [this act] P.L.1994, c.16 (C.45:17A-22). A renewal statement must be filed annually within six months after the close of the charitable organization's fiscal year. For good cause shown, the Attorney General may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect. The request for an extension shall be in writing and received by the Attorney General before the filing deadline. c. All registration statements shall be signed by two authorized officers, including the chief fiscal officer of the organization, who shall certify that information contained in the registration statements is correct. d. (1) The Attorney General shall prescribe all fees for the filing of all registration statements according to the provisions of [this act] P.L.1994, c.16 (C.45:17A-18 et seq.). The fees for the filing of registration statements by charitable organizations may be graduated based upon the amount of contributions received during the previous fiscal year. A parent organization filing on behalf of one or more local units shall pay a single annual registration fee for itself and a fee for each local unit included in the registration statement. (2) Notwithstanding any other requirements of P.L.1994, c.16 (C.45:17A-18 et seq.), the Attorney General shall exempt volunteer fire companies that register under P.L.1994, c.16 (C.45:17A-18 et seq.) from payment of an annual registration fee. e. The Attorney General shall allow any annual filing of a renewal statement and financial report that is scheduled to be filed while Executive Order 103 of 2020 remains in effect, or up to 180 days after its conclusion, to be filed up to 180 days after the conclusion of that executive order, without requiring the organization to pay any penalty or additional fee other than the annual filing fee. The Attorney General shall not require any organization to pay a filing fee in advance of the date the renewal statement and financial report are filed pursuant to this subsection. (cf: P.L.2021, c.381, s.3) 2. This act shall take effect immediately. STATEMENT This bill exempts volunteer fire companies from paying the annual registration fee that is required by the State "Charitable Registration and Investigation Act." The State Attorney General has authority to set annual registration fees for charitable and other non-profit organizations. These fees are currently based on the amount of revenue received by an organization, starting with a $30 annual fee for an organization receiving up to $10,000 per year, to a $250 fee for an organization receiving over $500,000 per year. While there are certain exemptions that apply to the fee and registration requirements under current law, volunteer fire companies are not categorically exempted from registration and fees. If enacted, this bill would exempt volunteer fire companies from paying an annual registration fee, but it would not relieve volunteer fire companies of their obligation to register as non-profit organizations.
An Act concerning charitable registration fees for volunteer fire companies and amending P.L.1994, c.16.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 6 of P.L.1994, c.16 (C.45:17A-23) is amended to read as follows:
6. a. A charitable organization, unless exempted from registration requirements pursuant to section 9 of [this act] P.L.1994, c.16 (C.45:17A-26), shall file a registration statement with the Attorney General on forms prescribed by the Attorney General.
b. It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of [this act] P.L.1994, c.16 (C.45:17A-22). A renewal statement must be filed annually within six months after the close of the charitable organization's fiscal year. For good cause shown, the Attorney General may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect. The request for an extension shall be in writing and received by the Attorney General before the filing deadline.
c. All registration statements shall be signed by two authorized officers, including the chief fiscal officer of the organization, who shall certify that information contained in the registration statements is correct.
d. (1) The Attorney General shall prescribe all fees for the filing of all registration statements according to the provisions of [this act] P.L.1994, c.16 (C.45:17A-18 et seq.). The fees for the filing of registration statements by charitable organizations may be graduated based upon the amount of contributions received during the previous fiscal year. A parent organization filing on behalf of one or more local units shall pay a single annual registration fee for itself and a fee for each local unit included in the registration statement.
(2) Notwithstanding any other requirements of P.L.1994, c.16 (C.45:17A-18 et seq.), the Attorney General shall exempt volunteer fire companies that register under P.L.1994, c.16 (C.45:17A-18 et seq.) from payment of an annual registration fee.
e. The Attorney General shall allow any annual filing of a renewal statement and financial report that is scheduled to be filed while Executive Order 103 of 2020 remains in effect, or up to 180 days after its conclusion, to be filed up to 180 days after the conclusion of that executive order, without requiring the organization to pay any penalty or additional fee other than the annual filing fee. The Attorney General shall not require any organization to pay a filing fee in advance of the date the renewal statement and financial report are filed pursuant to this subsection.
(cf: P.L.2021, c.381, s.3)
2. This act shall take effect immediately.
STATEMENT
This bill exempts volunteer fire companies from paying the annual registration fee that is required by the State "Charitable Registration and Investigation Act." The State Attorney General has authority to set annual registration fees for charitable and other non-profit organizations. These fees are currently based on the amount of revenue received by an organization, starting with a $30 annual fee for an organization receiving up to $10,000 per year, to a $250 fee for an organization receiving over $500,000 per year.
While there are certain exemptions that apply to the fee and registration requirements under current law, volunteer fire companies are not categorically exempted from registration and fees. If enacted, this bill would exempt volunteer fire companies from paying an annual registration fee, but it would not relieve volunteer fire companies of their obligation to register as non-profit organizations.