Hawaii Revised Statutes 467b-11.5 Charitable Organizations Exempted From Registration and Financial Disclosure Requirements.

§467B-11.5 Charitable organizations exempted from registration and financial disclosure requirements. The following charitable organizations shall not be subject to sections 467B-2.1 and 467B-6.5, if the organization submits information as the department may require to substantiate an exemption under this section:

(1) Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the Internal Revenue Service pursuant to sections 6033(a)(3)(A)(i) and (iii) and 6033(a)(3)(C)(i) of the Internal Revenue Code, as amended;

(2) Parent-teacher associations;

(3) Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations:

(A) Hawaii Association of Independent Schools;

(B) Hawaii Council of Private Schools;

(C) Western Association of Schools and Colleges;

(D) Middle States Association of Colleges and Schools;

(E) New England Association of Schools and Colleges;

(F) North Central Association of Colleges and Schools;

(G) Northwest Commission on Colleges and Universities;

(H) Southern Association of Colleges and Schools; or

(I) The National Association for the Education of Young Children;

and any organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code expressly authorized by, and having an established identity with, such an educational institution; provided that the organization's solicitation of contributions is primarily directed to the students, alumni, faculty, and trustees of the institutions and their respective families;

(4) Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state;

(5) Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense, of its activities including itemized accounts of all receipts and expenditures;

(6) Any agency of this State, another state, or the federal government; and

(7) Any charitable organization that normally receives less than $25,000 in contributions annually, if the organization does not employ or compensate a professional solicitor or professional fundraising counsel. For purposes of this paragraph, an organization normally receives less than $25,000 in contributions annually if, during the immediately preceding three fiscal years, it received, on average, less than $25,000 in contributions. [L 2008, c 174, pt of §2; am L 2011, c 40, §5; am L 2013, c 61, §11]

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Last modified: October 27, 2016