Ill. Admin. Code tit. 14, pt. 480, exh. C

Current through Register Vol. 48, No. 45, November 8, 2024

Exhibit C - Annual Report and Instructions

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Form AG990-IL INS

ILLINOIS CHARITABLE ORGANIZATION - FORM AG990-IL FILING INSTRUCTIONS -

LISA MADIGAN ATTORNEY GENERAL

A COMPLETE ANNUAL FINANCIAL REPORT (AG990-IL with all required attachments and applicable fees) is due within six months after the organization's fiscal year end. A REPORT WILL NOT BE CONSIDERED FILED UNLESS IT IS COMPLETE. A COMPLETE ANNUAL FINANCIAL REPORT must include the following items:

1.$15 Annual Filing Fee - Make check or money order payable to "ILLINOIS CHARITY BUREAU FUND." An annual financial report submitted without proper fees will not be considered filed.

* Soliciting Organizations are required to pay a $15 Annual Report Filing Fee if gross contributions are greater than $15,000 or assets are greater than $25,000.

* Trust Organizations registered under the Charitable Trust Act only are required to pay a $15 Annual Report Filing Fee if gross revenues or assets are greater than $25,000.

2.Form AG990-IL - Complete all sections and line items applicable to the organization. See 6 below for Simplified Filing Option for Small Organizations. An annual financial report submitted with an incomplete Form AG990-IL will not be considered filed.

A.CO#: Include CO# on the Form AG990-IL. Correct any incorrect name or address information if using preprinted form and highlight any corrections.

B.SIGNATURES: The Form AG990-IL must be signed by two different officers (president or other authorized officer and the chief fiscal officer) or by two trustees. One signature shall be accepted if there is only one trustee. A Form AG990-IL without required signatures is incomplete.

C.Part I, Line D: Report "contributions" as defined by the Solicitation for Charity Act. The Solicitation for Charity Act defines "contributions" to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization. A Form AG990-IL that fails to report "contributions" as defined by the Solicitation for Charity Act is incomplete. (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.)

D.Part II, Line J1: Report all program costs associated with a combined fundraising appeal to the extent such was allocated to Charitable Program Service Expense and entered on line J as Charitable Program Service Expense. The amount should equal the amount reported on the back of the AG990-IL form, question 7b(ii). You must have and maintain the documentation to support the allocations made.

E.Part III, Line S: List all fees paid to all fundraising consultants during the year. Attach a list of these consultants listing the name and address of the consultant and the total of all fees paid to each.

F.Part V, Lines W, X, Y Program Service Codes: Select up to three codes from those on the back of these instructions that best describe the program services for which the organization spent funds.

3.IRS Return or Report - IRS form 990 (excluding Schedule B), 990EZ (excluding Schedule B), 990PF, 1041, 1120 or other, must be attached if required by the IRS. If the organization did not file a Federal return or report, attach explanation. An annual financial report submitted without the required Federal return or report is incomplete.

4.Audited Financial Statements must be attached by a public charity if contributions exceeded $150,000 or if the public charity raised contributions in excess of $25,000 through the services of a professional fundraiser. The Solicitation for Charity Act defines contributions to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization. (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.) An annual financial report without required audited financial statements is incomplete.

5.Form IFC Report of Individual Fundraising Campaign - If the organization used a paid professional fundraiser, a separate Form IFC is required for each campaign, and each must be signed by both the professional fundraiser and an officer or director of the organization. An annual financial report without the required Form IFC is incomplete.

6.Simplified Filing Option for Small Organizations:

* Soliciting Organizations with gross contributions and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL). A $15 annual report filing fee is due only if gross contributions were more than $15,000.

* Trust Organizations registered solely under the Charitable Trust Act with gross revenue and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL). A $15 annual report filing fee is not due.

60 DAY EXTENSION and LATE REPORT FILING FEES:

* A 60 day extension will be granted only upon the filing of a written request with the Attorney General prior to the report due date.

* If a proper and complete annual report (AG990-IL with all required attachments and applicable fees) or a written extension request is not received prior to the due date, a $100 late report filing fee (checks payable to the "Illinois Charity Bureau Fund") is required by Illinois law. The report cannot be accepted and will not be considered filed if it is late and the late fee is not paid.

Submit the complete annual financial report (AG990-IL with all required attachments and applicable fees) or written extension request to:

OFFICE OF THE ATTORNEY GENERAL

CHARITABLE TRUST BUREAU

ATTN: ANNUAL REPORT SECTION

100 WEST RANDOLPH STREET, 3^rd FLOOR

CHICAGO, ILLINOIS 60601-3175

(312)814-2595

Section1(b) of the Solicitation for Charity Act defines contributions as follows:

"Contribution." The promise or grant of any money or property of any kind or value, including the promise to pay, except payments by union members of an organization. Reference to the dollar amount of "contributions" in the Act means, in the case of promises to pay, or payments for merchandise or rights of any other description, the value of the total amount promised to be paid or paid for such merchandise or rights and not merely that portion of the purchase price to be applied to a charitable purpose. Contribution shall not include the proceeds from the sale of admission tickets by any not-for-profit music or dramatic arts organization that establishes, by such proof as the Attorney General may require, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code ( 26 USC 501 et seq.) and which is organized and operated for the presentation of live public performances of musical or theatrical works on a regular basis. For purposes of this definition, union member dues and donated services shall not be deemed contributions. (See 225 ILCS 460/1(b).)

Part V, Lines W, X, Y Program Service Codes:

Charitable activity code numbers (select up to three codes which best describe the activity and/or the program service for which your organization expends funds). Enter in Part V of the first page of the AG990-IL. Enter first the code which most accurately identifies you.
SCHOOLS	PUBLIC POLICY
001	Pre-School	100	Legislative and Political Activities
002	Elementary or High Schools	101	Lobbying & Advocacy
003	College & Universities	102	Consumer Interest Group (non-education)
004	Trade Schools, Vocational Schools & Job Training	103	Peace
104	Other Public Policy
PUBLIC EDUCATION OTHER THAN SCHOOLS
010	Public Education by Mail	HUMAN SERVICES
011	Seminars and Conferences	110	Day Care Centers
012	Other Educational Materials for the Public	111	Family and Individual Services
112	Neighborhood and Community Development
RELIGIOUS ACTIVITIES	113	Nursing Services (i.e., Home Care)
020	Church, Synagogue, etc.	114	Programs for Minority Advocacy
021	Missionary Activities	115	Programs for Needy Children
116	Rescue and Emergency Service
CULTURAL AND HISTORICAL	117	Services for the Aged
030	Performing Arts (Ballet, Symphony, Theatre)	118	Services for Alcohol or Drug Abuse
031	Art and/or Literature	119	Services for Blind Adults
032	Museum	120	Services for Blind Children
033	Library	121	Services for Developmentally Disabled Adults
034	Historical Societies	122	Services for Developmentally Disabled Children
123	Services for Handicapped Adults
RECREATIONAL & SOCIAL ACTIVITIES	124	Services for Handicapped Children
040	Youth	125	Services for the Hearing Impaired
041	Adult	126	Services for the Poor
042	Music Groups & Youth Bands	127	Services for Veterans
043	Youth Clubs (i.e., Boy Scouts, Girl Scouts, 4-H, Boys Club, etc.)
044	Community Recreational Facilities	HOUSING
130	Housing for Youth
RESEARCH	131	Housing for the Poor
050	Scientific Research	132	Housing for the Aged
051	Heart Disease Research	133	Women Shelter
052	Cancer Research	134	Housing for the Disabled
053	Other Medical and Disease Research
BENEFITTING PUBLIC SAFETY EMPLOYEES & FAMILY
HEALTH FACILITIES	140	Firemen & Families
060	Hospitals	141	Law Enforcement Personnel & Families
061	Nursing Homes
062	Health Clinics	ACTIVITIES INVOLVING OTHER ORGANIZATIONS
063	HMO	150	Grants to Other Charitable Organizations
064	Hospice	151	Furnished Services or Facilities to Other Organizations
152	Umbrella/Parent Organization
ANIMAL WELFARE
070	Animal Shelter, Humane Society and/or Anti-cruelty Society	OTHER PROGRAM SERVICES
071	Wildlife Preservation & Shelter for Wildlife	200	Scholarships and Student loans
ENVIRONMENT	MISCELLANEOUS PROGRAM SERVICES
080	Preservation/Conservation of Natural Resources	300	(Write in Description)
081	Prevention of Pollution
CIVIC ACTIVITIES
090	Legal Services and Legal Aid
091	Civil Rights Activities

Ill. Admin. Code tit. 14, pt. 480, exh. C

Amended at 29 Ill. Reg. 11788, effective July 15, 2005