R152-22-3. Application for Charitable Organization Permit

  (1) Any application for registration as a charitable organization shall be executed on the form authorized by the Division.

  (2) A statement of collections and expenditures shall be executed on the form authorized by the division.

  (3) Applicants or registrants shall submit to the division, on request:

  (a) an updated copy of a financial statement prepared by an independent certified public accountant;

  (b) a copy of any written contracts, agreements or other documents showing to whom the applicant or registrant disbursed the funds or a portion of the funds contributed to it;

  (c) a copy of the applicant's or registrant's articles of incorporation or other organizational documentation showing current legal status;

  (d) a copy of the applicant's or registrant's current by-laws or other policies and procedures governing day to day operations;

  (e) a setting forth of the applicant's or registrant's registered agent within the State of Utah for purposes of service of process, including his, her or its name, street address, telephone and facsimile numbers;

  (f) a copy of the applicant's or registrant's IRS Section 501(c)(3) tax exemption letter, if applicable;

  (g) either the social security number or driver's license number of each of the applicant's or registrant's board of directors and officers, if a corporation, or partners or the individual applicant or registrant, for the purposes of background checks;

  (h) as to the most recent tax year:

  (A) if the applicant filed an IRS Form 990, a copy of the most recent IRS filing;

  (B) if the applicant filed an IRS Form 990-EZ, 990-N, or 990-PF:

  (I) a copy of the most recent IRS filing; and

  (II) a completed Utah Statement or Functional Expenses;

  (C) if the applicant is not required to file any type of IRS Form 990, a completed Utah Statement of Functional Expenses; or

  (D) if the applicant has no previous financial information, the financial portion of the application, completed on a pro forma basis; and

  (i) a statement as to whether the charitable organization has conducted activities regulated by the Charitable Solicitations Act, Utah Code Title 13, Chapter 22, without being duly registered with the Division.

  (4) All initial applications and renewals of registration in accordance with Section 13-22-6 shall be processed within twenty (20) business days after their receipt by the division.