Alaska Charitable Solicitation Rules

Summary:

Alaska has a charitable solicitation registration requirement with multiple exemptions, including exemptions for organizations with less than $5,000 in revenue and exemptions for certain types of organizations.

Who must register?

A charitable organization may not solicit contributions of money or other property unless the charitable organization is registered with the Alaska Department of Law.

When must a charity register?

Prior to any solicitation.

Are there exemptions based on revenue?

Yes. One of the exemptions is for a charitable organization that does not intend to raise or receive contributions, excluding government grants, in excess of $5,000 during a fiscal year of the charitable organization, or that does not intend to receive contributions from more than 10 persons during a fiscal year of the charitable organization if: A) all of the organization's functions, including solicitation, are performed by persons who are not paid for their services; and B) an officer or member of the organization is not paid or does not otherwise receive all or a part of the assets or income of the charitable organization.

However, if an organization crosses the $5,000 threshold during its fiscal year, it must register within 30 days of the date that it passed $5,000 in contributions.

A charity that is exempt under this provision must maintain records for 5 years proving that it qualified for the exemption.

An exempt charity can file a notice of exemption online with the Alaska Department of Law.

Are there exemptions based on organization type?

Yes. The following types of organizations are exempt.

A church or religious organization that is exempt from filing a federal annual information return under 26 U.S.C. 6033(a)(3)(A).

A candidate for national, state, or local office, and a political party or other committee or group if the candidate, party, committee, or group is required to file financial information with the Alaska Public Offices Commission under Alaska Statutes 15.13 or with the Federal Election Commission under 2 U.S.C. 431 — 456 (Federal Election Campaign Act).

A person or municipality who has a permit under Alaska Statutes 05.15.100.

An exempt charity can file a notice of exemption online with the Alaska Department of Law.

How does a charity register in Alaska?

A charity may register online at the Alaska Department of Law's website (https://www.law.alaska.gov/consumer/charityreg.html) by filling an online form and paying a $40 registration fee.

Are there ongoing disclosure or reporting requirements?

Yes. Registered charities are required to register every year by September 1.