Utah Statutes
§ 13-22-15 — Financial reports required -- Rulemaking.
(1)(1)(a) Beginning January 1, 2025, and subject to Subsection (2), a charitable organization that is a nonprofit corporation, or that is a foreign nonprofit corporation, shall file an unredacted copy of the charitable organization's most recent IRS Form 990, 990-EZ, 990-N, or 990-PF.
(1)(b) Subsection (1)(a) does not apply to a nonprofit corporation or a foreign nonprofit corporation that is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.
(2)(2)(a) (2)(a)(i) The division may not require a charitable organization to file Schedule B of a form described in Subsection (1).
(2)(a)(ii) An IRS Form 990-T is not required to be filed under this section.
(2)(b) The division shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to es
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Legislative History
Repealed and Re-enacted by Chapter 102, 2024 General Session
Nearby Sections
15
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Exemptions from licensure.§ 13-1-18
License by endorsement.§ 13-1-2
Creation and functions of department -- Divisions created -- Fees -- Commerce Service Account.§ 13-1-3
Executive director.§ 13-1-4
Centralization of duties.§ 13-1-6
Rules and regulations.§ 13-1-7
Budgets.§ 13-1-8
Annual report.§ 13-1-8.5
Procedures -- Adjudicative proceedings.§ 13-10-1
Title of chapter.§ 13-10-2
Purpose of chapter.