Amendment vs bill Amendment 467 vs Enrolled

Struck = removed from the bill · added = the amendment's new text.

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Senate Bill No.
Session (81st) A SB62 467 Amendment No.
62–Committee on Judiciary CHAPTER..........
467 Senate Amendment to Senate Bill No.
62 (BDR 7-413) Proposed by:
Senator Scheible Amends:
Summary:
No Title:
No Preamble:
No Joint Sponsorship:
No Digest:
No ASSEMBLY ACTION Initial and Dat| SENATE ACTION Initial and Date Adopted Lost | Adopted Lost Concurred In Not | Concurred In Not Receded Not | Receded Not EXPLANATION:
Matter in (1) blue bold italics is new language in the original bill;
(2) variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) orange double underlining is deleted language in the original bill proposed to be retained in this amendment.
NCA - Date:
4/16/2021 S.B.
No.
62—Revises provisions relating to the solicitation of contributions.
(BDR 7-413) Page 1 of 10 *A_SB62_467* Senate Amendment No.
467 to Senate Bill No.
62 Page 3 S ENATE BILL NO .
62–COMMITTEE ON JUDICIARY (O NB EHALF OF THE ATTORNEY GENERAL ) P REFILEDN OVEMBER 18,2020 _______________ Referred to Committee on Judiciary SUMMARY—Revises provisions relating to the solicitation of contributions.
(BDR 7-413) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Existing law requires certain charitable organizations that are exempt from contributions in this State to register annually with the Secretary of State by filing certain information and a financial report with the Secretary of State.
Existing law requires certain charitable organizations that are exempt from federal income taxes pursuant to 26 U.S.C.
§ 501(c)(3) and that solicit charitable contributions in this State to register annually with the Secretary of State by filing certain information and a financial report with the Secretary of State.
(NRS 82A.200, 82A.210) Sections 1 and 2 of this bill expand the requirements to register annually with the Secretary of State and provide certain disclosures in connection with the solicitation of income taxes pursuant to 26 U.S.C.
(NRS 82A.200, 82A.210) Sections 1 and 2 of this bill expand the requirements to register annually with the Secretary of State and provide certain disclosures in connection with the solicitation of contributions to include the following entities that are not exempt from federal income taxes pursuant to 26 U.S.C.
(1) entities that are established for any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary purpose;
(1) entities that are established for any benevolent, philanthropic, patriotic, educational, humane, entities that are established for the benefit of law enforcement, firefighting or public safety personnel;
(2) entities that are established for the benefit of law enforcement, firefighting or public safety personnel;
Section 3 of this bill makes conforming changes to the information required to be included in a registration filed with the Secretary of State to reflect that an entity Service or organized as an entity filed with the Secretary of State.
Section 3 of this bill makes conforming changes to the information required to be included in a registration filed with the Secretary of State to reflect that an entity required to register may not be registered as tax-exempt with the Internal Revenue Service or organized as an entity filed with the Secretary of State.
Section 5 of this bill makes various changes to the information required to be disclosed in a solicitation by a charitable organization to reflect the expansion of the types of organizations required to provide such disclosures.
Section 5 of this bill makes various changes to the information required to be disclosed in a solicitation by a charitable organization to reflect the Senate Amendment No.
Sections 4, 6, 7 and 9 of this bill make conforming changes to refer to terminology revised by section 2.
467 to Senate Bill No.
Existing law prohibits a person who plans, conducts or executes a solicitation for or on behalf of a charitable organization or nonprofit corporation from making certain false claims or omitting certain facts in the solicitation, and provides that Section 8 of this bill expands the types of charitable organizations subject to these provisions to apply the prohibitions to the additional charitable organizations subject to the registration and disclosure requirements.
62 Page 4 and 9 of this bill make conforming changes to refer to terminology revised by section 2., 6, 7 Existing law prohibits a person who plans, conducts or executes a solicitation for or on behalf of a charitable organization or nonprofit corporation from making certain false claims or omitting certain facts in the solicitation, and provides that engaging in such acts constitutes a deceptive trade practice.
- 81st Session (2021) – 2 – EXPLANATION – Matter in bolded italics is new;
(NRS 598.1305) Section 8 of this bill expands the types of charitable organizations subject to these provisions to apply the prohibitions to the additional charitable organizations subject to the registration and disclosure requirements.
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matter between brackets [omitted material] is material to be omitted.
or public safety personnel;
or (2) The benefit of law enforcement, firefighting or other public safety personnel;
orw enforcement, firefighting or other (c) In any manner employs:
or (c) In any manner employs:
“Contribution” means the promise or grant of any money or property of any kind or value.
“Contribution” means the promise or grant of any money or property of any kind or value .
2.
[in response to a solicitation.] 2.
or (b) Dues or assessments paid by members, if the membership is not conferred solely as a consideration for making a contribution in 3.spoNothing in this section shall be construed to require a contribution to be tax deductible pursuant to the provisions of section 170 of the Internal Revenue Code, 26 U.S.C.
or (b) Dues or assessments paid by members, if the membership is not conferred solely as a consideration for making a contribution in response to a solicitation.
3.
Nothing in this section shall be construed to require a contribution to be tax deductible pursuant to the provisions of section 170 of the Internal Revenue Code, 26 U.S.C.
- 81st Session (2021) – 3 – 82A.100 N1.
Sec.
Except as otherwise provided in NRS 82A.110, a charitable organization shall not solicit [charitable] contributions in this State, or have [charitable] contributions solicited in this State on its behalf by another person, unless the charitable organization is registered with the Secretary of State pursuant to this section.
3.
NRS 82A.100 is hereby amended to read as follows:
82A.100 1.
Except as otherwise provided in NRS 82A.110, a charitable organization shall not solicit [charitable] contributions in this State, or have Senate Amendment No.
467 to Senate Bill No.
62 Page 5 [charitable] contributions solicited in this State on its behalf by another person, unless the charitable organization is registered with the Secretary of State pursuant to this section.
(a) An entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization at the time of filing the initial list and at the time of filing each annual list.
(a) An entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization must file the information and financial report required by subsection 2 at the time of filing the initial list and at the time of filing each annual list.
(b) Not an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization must file the information and financial report required by subsection before it solicits [charitable] contributions in this State, or has [charitable] contributions solicited in this State on its behalf by another person, and annually thereafter on the last day of the month in which the anniversary date of the initial filing of the information and4.
(b) Not an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the charitable organization must file the information and financial report required by subsection 2 before it solicits [charitable] contributions in this State, or has [charitable] contributions solicited in this State on its behalf by another person, and annually thereafter on the last day of the month in which the anniversary date of the initial filing of the information and financial report.
4.
(c) [The name of the charitable organization as registered with the Secretary of State or, in the case of a foreign charitable - 81st Session (2021) – 4 – in its jurisdiction of origin;foreign charitable organization as filed (d)] The name or names under which the charitable organization intends to solicit [charitable] contributions;
(c) [The name of the charitable organization as registered with the Secretary of State or, in the case of a foreign charitable organization, the name of the foreign charitable organization as filed in its jurisdiction of origin;
(d)] The name or names under which the charitable organization intends to solicit [charitable] contributions;
charitable organization;ction and date of the formation of the [(i)] (h) The tax exempt status of the charitable organization [;] , if applicable;
[(h)] (g) The jurisdiction and date of the formation of the charitable organization;
[(i)] (h) The tax exempt status of the charitable organization [;] , if applicable;
and [(k)] (j) Any other information deemed necessary by the Secretary of State, as prescribed by regulations adopted by the Secretary of State pursuant to NRS 82A.085.
and Senate Amendment No.
467 to Senate Bill No.
62 Page 6 [(k)] (j) Any other information deemed necessary by the Secretary of State, as prescribed by regulations adopted by the Secretary of State pursuant to NRS 82A.085.
Except as otherwise provided in this subsection, a financial organization for the most recent fiscal year.
Except as otherwise provided in this subsection, a financial report must contain the financial information of the charitable organization for the most recent fiscal year.
In the discretion of the Secretary of State, the financial report may be a copy of the Form of the charitable organization, with all schedules except the schedules of donors, for the most recent fiscal year.
In the discretion of the Secretary of State, the financial report may be a copy of the Form 990 of the charitable organization, with all schedules except the schedules of donors, for the most recent fiscal year.
- 81st Session (2021) – 5 – 6.
6.
82A.110 N1.
Sec.
4.
NRS 82A.110 is hereby amended to read as follows:
82A.110 1.
A charitable organization that believes it is exempt from registration pursuant to this section must, before it solicits a [charitable] contribution in this State or has a [charitable] contribution solicited in this State on its behalf by another person, prescribed by the Secretary of State.ration of exemption on a form Sec.
A charitable organization that believes it is exempt from registration pursuant to this section must, before it solicits a [charitable] contribution in this State or has a [charitable] contribution solicited in this State on its behalf by another person, and annually thereafter, file a declaration of exemption on a form prescribed by the Secretary of State.
Sec.
- 81st Session (2021) – 6 – (1) The full legal name of the charitable organization or nonprofit organization;
(1) The full legal name of the charitable organization or nonprofit organization;
(I) The principal place of business of the charitable organizati(II) The custodian of financial records of the charitable organization or nonprofit organization, if the charitable organization or nonprofit organization does not have a physical address;
(I) The principal place of business of the charitable organization or nonprofit organization;
or Senate Amendment No.
467 to Senate Bill No.
62 Page 7 (II) The custodian of financial records of the charitable organization or nonprofit organization, if the charitable organization or nonprofit organization does not have a physical address;
A solicitation for a contribution by, for or on behalf of a electronic medium or device, other than electronic mail, is deemed to comply with the requirements of subsection 1 if:
A solicitation for a contribution by, for or on behalf of a charitable organization or nonprofit organization by means of electronic medium or device, other than electronic mail, is deemed to comply with the requirements of subsection 1 if:
A solicitation or pledge drive conducted by a charitable organization or nonprofit organization as part of a broadcast telethon, radiothon, webcast or any similar form of broadcast communication is not required to provide the disclosure required by - 81st Session (2021) – 7 – information to a prospective donor before the donor commits or the pledges to make a contribution.
A solicitation or pledge drive conducted by a charitable organization or nonprofit organization as part of a broadcast telethon, radiothon, webcast or any similar form of broadcast communication is not required to provide the disclosure required by this section throughout the broadcast event, but must disclose the information to a prospective donor before the donor commits or pledges to make a contribution.
If the Secretary of State finds that a charitable organization which is required to file the information and financial report required for registration pursuant to subsection 2 of NRS 82A.100 is soliciting [charitable] contributions in this State, or is having [charitable] contributions solicited in this State on its behalf by another person, without having filed the information and for the filing established pursuant to subsection 3 of NRS 82A.100,e the Secretary of State shall:
If the Secretary of State finds that a charitable organization which is required to file the information and financial report required for registration pursuant to subsection 2 of NRS 82A.100 is soliciting [charitable] contributions in this State, or is having [charitable] contributions solicited in this State on its behalf by another person, without having filed the information and financial report required for registration on or before the due date for the filing established pursuant to subsection 3 of NRS 82A.100, the Secretary of State shall:
(a) If the charitable organization is required to file an annual list with the Secretary of State pursuant to this title, impose the penalty for default in the filing of an annual list set forth in the provisions of this title applicable to the charitable organization and notify the charitable organization of the violation by providing written notice to its registered agent.
(a) If the charitable organization is required to file an annual list with the Secretary of State pursuant to this title, impose the penalty for default in the filing of an annual list set forth in the provisions of this title applicable to the charitable Senate Amendment No.
467 to Senate Bill No.
62 Page 8 organization and notify the charitable organization of the violation by providing written notice to its registered agent.
(b) If the charitable organization is not required to file an annual penalty in the amount of $50 for the failure of the charitablee a organization to file the information and financial report required for registration as required pursuant to subsection 2 of NRS 82A.100 and notify the charitable organization of the violation by providing written notice to the charitable organization.
(b) If the charitable organization is not required to file an annual list with the Secretary of State pursuant to this title, impose a penalty in the amount of $50 for the failure of the charitable organization to file the information and financial report required for registration as required pursuant to subsection 2 of NRS 82A.100 and notify the charitable organization of the violation by providing written notice to the charitable organization.
and - 81st Session (2021) – 8 – (2) May be provided electronically.
and (2) May be provided electronically.
If a charitable organization fails to file the information and financial report required by subsection 2 of NRS 82A.100 and pay the penalty for default as set forth in this section within 90 days after written notice provided pursuant to subsection 1, the Secretary of State may, in addition to imposing the penalty for default as set forth in this section, take any or all of the following actions:
If a charitable organization fails to file the information and financial report required by subsection 2 of NRS 82A.100 and pay the penalty for default as set forth in this section within 90 days after the charitable organization or its registered agent receives the written notice provided pursuant to subsection 1, the Secretary of State may, in addition to imposing the penalty for default as set forth in this section, take any or all of the following actions:
(b) If the charitable organization is [a foreign nonprofit charitable organization,] not organized pursuant to this title, forfeit the right [of the foreign nonprofit charitable organization] of the cha(c) Refer the matter to the Attorney General for a determination of whether to institute proceedings pursuant to NRS 82A.310.
(b) If the charitable organization is [a foreign nonprofit charitable organization,] not organized pursuant to this title, forfeit the right [of the foreign nonprofit charitable organization] of the charitable organization to transact business in this State.
(c) Refer the matter to the Attorney General for a determination of whether to institute proceedings pursuant to NRS 82A.310.
The Secretary of State may refer an alleged violation of any provision of this chapter, NRS 598.1305 or any other provision of the laws of this State governing the solicitation of [charitable] contributions to the Attorney General for a determination of whether to institute proceedings in a court of competent jurisdiction to enforce the provisions of this chapter, NRS 598.1305 or any other provision of the laws of this State governing the solicitation of - 81st Session (2021) – 9 – [charitable] contributions.
The Secretary of State may refer an alleged violation of any provision of this chapter, NRS 598.1305 or any other provision of the laws of this State governing the solicitation of [charitable] contributions to the Attorney General for a determination of whether to institute proceedings in a court of competent jurisdiction to enforce the provisions of this chapter, NRS 598.1305 or any other Senate Amendment No.
467 to Senate Bill No.
62 Page 9 provision of the laws of this State governing the solicitation of [charitable] contributions.
proceeding instituted by the Attorney General pursuant toin a subsection 2, the Attorney General may seek an injunction or other equitable relief and may recover a civil penalty of not more than $1,000 for each violation.
3.
In addition to any other penalty imposed by law, in a proceeding instituted by the Attorney General pursuant to subsection 2, the Attorney General may seek an injunction or other equitable relief and may recover a civil penalty of not more than $1,000 for each violation.
Notwithstanding any other provisions of this chapter, the Attorney General has primary jurisdiction to investigate and pro3.cutExcept as otherwise provided in NRS 41.480 and 41.485, a violation of this section constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999, inclusive.
Notwithstanding any other provisions of this chapter, the Attorney General has primary jurisdiction to investigate and prosecute a violation of this section.
3.
Except as otherwise provided in NRS 41.480 and 41.485, a violation of this section constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999, inclusive.
or - 81st Session (2021) – 10 – (III) In any manner employs a charitable appeal as the basis of any solicitation or an appeal that suggests there is a charitable reason for a solicitation.
or (III) In any manner employs a charitable appeal as the basis of any solicitation or an appeal that suggests there is a charitable reason for a solicitation.
(2) Does not include an organization which is established for and(b) “Charitable reason” means:urposes.
(2) Does not include an organization which is established for and serving bona fide religious purposes.
(b) “Charitable reason” means:
(c) “Solicitation” means a request for a contribution to a charitable organization or nonprofit corporation that is made by any means, including, without limitation:
Senate Amendment No.
467 to Senate Bill No.
62 Page 10 (c) “Solicitation” means a request for a contribution to a charitable organization or nonprofit corporation that is made by any means, including, without limitation:
~~~~~ 21 - 81st Session (2021)
TEXT OF REPEALED SECTION 82A.020 “Charitable contribution” defined.
“Charitable contribution” means a contribution that is allowable as a tax deductible contribution pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C.
§ 170(c), future amendments to that section and the corresponding provisions of future internal revenue laws.