§ 48-1902 — LEGISLATIVE FINDINGS AND INTENT

(1) The state of Idaho is home to thousands of charitable organizations that, collectively, hold billions of dollars in charitable assets. Charitable organizations have a legal duty to use their charitable assets according to the charitable purposes designated in their governing documents. The legislature is aware, however, that misuse or misappropriation of charitable assets occurs to the harm of the charitable purposes for which they were donated and the communities that were intended to be benefitted by the charitable donation.
(2) The attorney general, as the state of Idaho’s chief legal officer, has a legal duty to ensure that charitable assets are used for their intended purposes.
(3) The current law governing the attorney general’s authority over charitable organizations holding charitable assets does not adequately define the attorney general’s duties and enforcement authorities. Further, Idaho law has not effectively defined the attorney general’s authority to address a person’s unlawful misuse or misappropriation of charitable assets.
(4) Therefore, through this chapter, it is the legislature’s intent to:
(a) Define the attorney general’s duties to protect charitable assets from misuse or misappropriation and to provide the attorney general with the necessary authority and enforcement tools to protect charitable assets; and
(b) Provide a procedure for notifying the attorney general before certain charitable organizations dissolve, convert to a noncharitable organization, terminate, or otherwise dispose of their charitable assets.
(5) The provisions of this chapter are remedial and shall be construed and applied liberally to accomplish the purposes provided for in this section and to protect Idaho charitable assets.

Legislative History

[48-1902, added 2020, ch. 321, sec. 1, p. 921.]