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§ 379. Accountability and disclosure

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 10 P.S. Charities and Welfare

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 10 P.S. Charities and Welfare (Refs & Annos)
Chapter 13. Institutions of Purely Public Charity Act (Refs & Annos)
10 P.S. § 379
§ 379. Accountability and disclosure
(a) Reporting.--An institution of purely public charity that does not register with the Department of State under the act of December 19, 1990 (P.L. 1200, No. 202),1 known as the Solicitation of Funds for Charitable Purposes Act, including institutions exempted from registration under section 6(a) of the Solicitation of Funds for Charitable Purposes Act,2 shall file an annual report with the bureau. The report shall be filed within 135 days after the close of the institution's fiscal year unless an extension is granted by the department. The report shall be in a format approved by the department and shall include:
(1) A copy of the annual return filed or required to be filed with the Internal Revenue Service.
(2) The date the institution of purely public charity was organized under applicable law.
(3) Any revocation of tax-exempt status by the Internal Revenue Service.
(4) The following information on each affiliate of the institution of purely public charity:
(i) The name and type of organization.
(ii) Whether the affiliate is organized on a for-profit or nonprofit basis.
(iii) The relationship of each affiliate to the institution of purely public charity making the report.
(5) The relationship of the institution of purely public charity with any other nonprofit corporation or unincorporated association if the relationship involves formal governance or the sharing of revenue.
(b) Regulations.--The department shall promulgate regulations to require institutions of purely public charity which register under section 5 of the Solicitation of Funds for Charitable Purposes Act3 to include the information set forth in subsection (a).
(c) Amendments to annual returns.--An institution of purely public charity which files an amended annual return with the Internal Revenue Service shall file a copy of the amended annual return with the bureau within ten days of its filing with the Internal Revenue Service.
(d) Exemption from filing.--Each of the following institutions of purely public charity shall be exempt from the reporting requirements of this section:
(1) A bona fide duly constituted religious institution and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual return pursuant to the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
(2) An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000.
(e) Filing fee.--An institution of purely public charity which is required to file a report under subsection (a) shall pay an annual filing fee of $15. All fees collected under this act and under the Solicitation of Funds for Charitable Purposes Act shall be deposited in the State Treasury. The amount of the filing fee under this subsection may be adjusted by the department by regulation. All fines, penalties, attorney fees and costs of investigation collected under this act and under the Solicitation of Funds for Charitable Purposes Act shall be paid as follows:
(1) Amounts collected by the bureau shall be paid to the State Treasury.
(2) Amounts collected by the action or litigation of another government agency shall be paid directly to that agency.
(f) Paperwork reduction.--The department shall allow an institution of purely public charity to certify that the information required in subsection (a)(2) through (5) has not changed since the prior report in lieu of providing the same information in the report required by subsection (a). The department may obtain from the Internal Revenue Service copies of annual returns of institutions of purely public charity which file annual returns with the Internal Revenue Service on computer disk or other electronic or paper media.
(g) Retention of records.--The department shall retain the reporting information required by this section for three years from the date the reports are required to be filed.
(h) Utilization of reports.--The department shall make reports submitted under this section available for public inspection to the extent that the information is available for public inspection under section 6104 of the Internal Revenue Code of 1986 (26 U.S.C. § 6104). The department shall provide any government agency a copy of the report filed under this section upon request. Nothing in this subsection shall prevent a government agency from requiring any institution seeking exemption as an institution of purely public charity to provide the information described in subsection (a) to that agency as part of a determination of the tax-exempt status of the institution.
(i) Administrative penalty.--The department may impose an administrative penalty not to exceed $500 for any of the following:
(1) Knowingly failing to file the report required by this section.
(2) Knowingly making a false statement which is material in a report required by this section.

Credits

1997, Nov. 26, P.L. 508, No. 55, § 9, effective in 120 days.

Footnotes

10 P.S. § 162.1 et seq.
10 P.S. § 162.6.
10 P.S. § 162.5.
10 P.S. § 379, PA ST 10 P.S. § 379
Current through 2021 Regular Session Act 79. Some statute sections may be more current, see credits for details.
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