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The National Association of State Charity Officials (NASCO) is an association of state offices (attorneys general, secretaries of state and other offices) charged with the regulation and oversight of charitable organizations and charitable solicitation in the United States.  NASCO provides a forum for states to share information and collaborate on matters of common interest related to charities oversight. NASCO also strives to provide a unified voice for state regulators to communicate with other regulatory and legislative agencies, the not-for-profit sector and its professional advisors.  On a day-to-day level, we are a group of public servants committed to ensuring the integrity of the not-for-profit sector.

The requirements and procedures for forming charitable organizations differ from state to state, as do registration and filing requirements. Please consult the resources listed on this website for links to both national and state-specific information.

NASCO does not provide legal advice. We encourage you to consult your own legal counsel.

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NASCO does not express a view as to the accuracy of the matters, nor as to the position expounded by the authors of the hyperlinked materials.

2024 NASCO/NAAG Conference Information

 REGISTER TODAY! 2024 NAAG/NASCO Charities ConferenceOctober 8-10, 2024 | Hyatt Regency Inner Harbor | Baltimore, MdHosted by the National Association of Attorneys General and the National Association of State Charity Officials (NASCO) This conference is the sole annual event at which charity regulators and nonprofit organizations and their attorneys, accountants, fundraisers, and advisers can meet, …

Attorney General Schwalb Forces NRA Foundation Reform After NRA Used Charitable Donations Without Oversight

April 17, 2024 Settlement Will Ensure Oversight & Transparency, Safeguard Against Improper Spending WASHINGTON, DC – Attorney General Brian L. Schwalb today announced a resolution in the Office of the Attorney General’s (OAG) lawsuit against the National Rifle Association (NRA) and the NRA Foundation for misusing nonprofit funds and other violations of the District’s Nonprofit Corporation Act …

Attorney General Schwalb Sues Nonprofit’s Former Treasurer for Illegally Using Organization Funds for Personal Enrichment

March 4, 2024 Board Member Abused Leadership Role at Parent-Teacher Organization, Stole Nonprofit Funds from District Elementary School WASHINGTON, DC – Attorney General Brian L. Schwalb today filed a lawsuit against Robynn Chandler-Mitchell, the former Treasurer and board member of the nonprofit Parents Organized for the Power of Powell School (POPPS), the parent-teacher organization created to support …

Resources

50 State Crowdfunding Survey: A report of the results from NASCO’s 50 state survey on regulation of crowdfunding activities.

Federal Government Resources: Information on charitable giving and regulation from the Federal Trade Commission and the Internal Revenue Service.

State Government Resources: Links and contact information for state charity regulators and state agencies that provide consumer protection.

Not For Profit Resources: Links to a variety of national associations and councils that provide information and guidance to nonprofits and donors.

Online Giving Portals: Links to Federal Trade Commission guidance on online giving portals.

Guidebooks and Publications: Guidebooks with information about regulatory compliance, theft avoidance, and best practices for charities and donors.

Current Developments in Regulation and Enforcement: A resource document compiled for the Georgetown CLE Conference – Representing and Managing Tax-Exempt Organizations.

FTC/NASCO Give & Take: Consumers, Contributions, and Charity: Event materials from the FTC/NASCO conference focusing on consumer protection concerns in the nonprofit sector, including available data on donor expectations and perceptions, deceptive fundraising practices, the regulatory and enforcement environment, and new charitable giving options.

Charleston Principles: Guidelines on charitable solicitations using the internet. These guidelines were approved by the NASCO Board as advisory guidelines on March 14, 2001.

Statewide Resources: Resources for charity professionals in the the public and private sector

NASCO State Charities Registration Survey: Updated State Charity Registration Provisions Survey for 2021