Yes, charitable registration laws really do apply to small charities, but there are nonprofit registration strategies that can help keep small organizations in compliance. Many
North Dakota’s Charitable Solicitation Annual Report is due September 1. The Annual Report can be obtained online. Note that North Dakota does not require a
Charitable organizations in Arizona may serve and auction alcohol at fundraising events provided that they obtain the necessary special event licenses. Additionally, civic organizations, religious organizations, and fraternal organizations in existence for more than five years with regular membership are eligible to apply for special event licenses.
In general, where a charity is holding a public fundraising event, a liquor license is required to sell or serve alcohol. Organizations that have obtained a Special Occasion license may sell spirits, beer, and wine by the individual serving or sell bottles of wine for on premises consumption.
Forty-five states and the District of Columbia regulate charitable solicitation. Charitable organizations are required to register and submit annual report/registration in forty-two (including DC) of those jurisdictions.
The nonprofit should not estimate the value of a donor’s non-cash contribution. The nonprofit is under no obligation to appraise the value of a contribution and should not attempt to do so. The burden of valuing the contribution rests solely on the donor.