Charitable organizations; revise the registration renewal period of certain from every year to every 3 to 5 years.

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To: Accountability,
Efficiency, Transparency
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Thompson

HOUSE BILL NO. 516

AN ACT TO AMEND SECTION 79-11-513, MISSISSIPPI CODE OF 1972, 1
TO REVISE THE PERIOD OF EFFECTIVE REGISTRATION FOR A PROFESSIONAL 2
FUND-RAISER OR FUND-RAISING COUNSEL FOR A CHARITABLE ORGANIZATION 3
FROM ONE YEAR, OR A PART THEREOF, TO THREE TO FIVE YEARS, AS 4
DETERMINED BY THE SECRETARY OF STATE; TO AMEND SECTION 79-11-503, 5
MISSISSIPPI CODE OF 1972, TO REVISE THE RENEWAL PERIOD FOR 6
CHARITABLE ORGANIZATIONS WHICH SOLICIT OR INTEND TO SOLICIT 7
CONTRIBUTIONS FROM EVERY YEAR TO EVERY THREE TO FIVE YEARS, AS 8
DETERMINED BY THE SECRETARY OF STATE; TO AMEND SECTION 79-11-517, 9
MISSISSIPPI CODE OF 1972, TO REVISE THE PERIOD OF EFFECTIVE 10
REGISTRATION FOR A PROFESSIONAL SOLICITOR IN THE EMPLOY OF A 11
PROFESSIONAL FUND-RAISER FROM ONE YEAR, OR A PART THEREOF, TO 12
THREE TO FIVE YEARS, AS DETERMINED BY THE SECRETARY OF STATE; TO 13
AMEND SECTIONS 79-11-507 AND 79-11-505, MISSISSIPPI CODE OF 1972, 14
TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED 15
PURPOSES. 16
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 17
SECTION 1. Section 79-11-513, Mississippi Code of 1972, is 18
amended as follows: 19
79-11-513. No person shall act as a professional fund-raiser 20
or fund-raising counsel for a charitable organization before he 21
has registered with the Secretary of State or after the expiration 22
or cancellation of such registration or any renewal thereof. 23
Applications for registration and renewals shall be in writing 24
sworn to under penalties of perjury in the form prescribed by the 25
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Secretary of State and accompanied by the filing of a fee of Two 26
Hundred Fifty Dollars ($250.00). The professional fund-raiser 27
applicant, at the time of making application, shall file with the 28
State Treasurer and have approved by the Secretary of State a bond 29
in which the applicant shall be the principal obligor in the sum 30
of Ten Thousand Dollars ($10,000.00) with one or more corporate 31
sureties licensed to do business in this state whose liability in 32
the aggregate will at least equal such sum. The bond shall run to 33
the Secretary of State for the use of the state and to any person 34
who may have a cause of action against the obligor of the bond for 35
any malfeasance or misfeasance in the conduct of such 36
solicitation; provided, that the aggregate limit of liability of 37
the surety to the state and to all such persons shall, in no 38
event, exceed the sum of such bond. Such limitation of liability, 39
as to the sum of the bond, as to the surety, shall not otherwise 40
affect any liability to any person by any charitable organization, 41
professional fund-raiser, professional solicitor or any other 42
person for a violation of this chapter. Registration when 43
effected shall be for a period of * * * three (3) to five (5) 44
years, as determined by the Secretary of State, expiring on June 45
30 or on such other date as prescribed by rule and may be renewed 46
every three (3) to five (5) years, as determined by the Secretary 47
of State, upon written application, under oath, in the form 48
prescribed by the Secretary of State and upon the remittance of 49
the renewal fee of Two Hundred Fifty Dollars ($250.00) and the 50
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filing of the bond * * *. Every professional fund-raiser and 51
fund-raising counsel required to register pursuant to Sections 52
79-11-501 through 79-11-529 shall file * * * a written report 53
every three (3) to five (5) years with the Secretary of State 54
containing such information and documentation as he may require by 55
rule. 56
SECTION 2. Section 79-11-503, Mississippi Code of 1972, is 57
amended as follows: 58
79-11-503. (1) Except as otherwise provided in Section 59
79-11-505 and prior to any solicitation of contributions, every 60
charitable organization as defined in Section 79-11-501 which 61
solicits or intends to solicit contributions by any means 62
whatsoever shall file a registration statement with, and pay a 63
filing fee of Fifty Dollars ($50.00) to, the Secretary of State. 64
A registration statement that contains false, misleading, 65
deceptive or incomplete information or documentation shall not be 66
considered sufficient. The registration statement shall be on 67
forms prescribed by the Secretary of State and shall contain the 68
following information and such other information that the 69
Secretary of State may require by rule: 70
(a) The name of the organization and the name or names 71
under which it intends to solicit contributions; 72
(b) The names and addresses of the officers, directors, 73
trustees and chief executive officer of the organization; 74
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(c) The addresses of the organization and any offices 75
in this state. If the organization does not maintain a principal 76
office, the name and address of the person having custody of its 77
financial records; 78
(d) Where and when the organization was legally 79
established, the form of its organization and its tax-exempt 80
status; 81
(e) The purpose for which the organization and the 82
purpose or purposes for which the contributions to be solicited 83
will be used; 84
(f) The date on which the fiscal year of the 85
organization ends; 86
(g) Whether the organization is authorized by any other 87
governmental authority to solicit contributions and a statement of 88
(i) whether the charitable organization or any of its present 89
officers, directors, executive personnel or trustees have ever had 90
a license or registration denied, suspended, revoked or enjoined 91
by any court or other governmental authority in this state or any 92
other state, or (ii) whether the charitable organization has 93
voluntarily entered into an assurance or voluntary discontinuance 94
or agreement with any jurisdiction or federal agency or officer; 95
(h) The names and addresses of any professional 96
fundraisers or fund-raising counsel who are acting or have agreed 97
to act on behalf of the organization; 98
(i) Methods by which solicitation will be made; 99
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(j) Copies of contracts between charitable 100
organizations and professional fundraisers or fund-raising counsel 101
relating to financial compensation or profit to be derived by the 102
professional fundraisers or fund-raising counsel. If any such 103
contract is executed after filing of a registration statement, a 104
copy thereof shall be filed within ten (10) days of the date of 105
execution; 106
(k) The board, group or individual having final 107
authority over the distribution, custody and use of contributions 108
received; 109
(l) A financial report as required by Section 110
79-11-507; 111
(m) With the initial registration only, a copy of the 112
current charter, articles of incorporation, agreement of 113
association, instrument of trust, constitution, or other 114
organizational instrument and a copy of the bylaws of the 115
charitable organization; and 116
(n) With the initial registration or, if after 117
registration, within thirty (30) days after its receipt, a copy of 118
any federal tax exemption determination letter, any correspondence 119
rescinding the charitable organization's tax-exempt status, or any 120
notification from the Internal Revenue Service of any challenge to 121
or investigation of the charitable organization's continued 122
entitlement to federal tax exemption. 123
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(2) The registration statement shall be signed and sworn to 124
under penalties of perjury by the president or other authorized 125
officer and the chief fiscal officer of the organization. 126
(3) The Secretary of State shall issue a certificate of 127
registration to a charitable organization once the Secretary of 128
State determines that such organization has complied with all 129
provisions of this chapter. No charitable organization required 130
to be registered under this section shall solicit funds without a 131
valid certificate of registration. 132
(4) (a) Such registration shall remain in effect until the 133
time for * * * renewal, which shall be every three (3) to five (5) 134
years, as determined by the Secretary of State. A charitable 135
organization shall renew registration by filing forms prescribed 136
by the Secretary of State and paying the Fifty Dollar ($50.00) 137
renewal fee on or before the fifteenth day of the fifth month 138
following the close of the charitable organization's taxable year 139
in the year in which a renewal is required. 140
(b) The Secretary of State pursuant to Section 141
79-11-509 may promulgate rules to provide for extensions of the 142
due date for filing of the * * * renewal required by this section 143
and may impose an administrative penalty against any organization 144
which fails to comply with this section within the time 145
prescribed, or fails to furnish such additional information as is 146
requested by the Secretary of State within the required time. 147
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(5) Every registered organization shall notify the Secretary 148
of State within thirty (30) days of any change in the information 149
required to be furnished by such organization under Sections 150
79-11-501 through 79-11-529. 151
(6) In no event shall a registered charitable organization 152
continue to solicit contributions in or from this state after the 153
date such organization should have filed, but failed to file, a 154
renewal and the financial report in accordance with the 155
requirements of Sections 79-11-501 through 79-11-529. 156
(7) If any local, county or area division of a charitable 157
organization is supervised and controlled by a superior or parent 158
organization, incorporated, qualified to do business, or doing 159
business within this state, such local, county or area division 160
shall not be required to register under this section if the 161
superior or parent organization files a registration statement on 162
behalf of the local, county or area division in addition to or as 163
part of its own registration statement. If a registration 164
statement has been filed by a superior or parent organization as 165
provided in subsection * * * (1) of this section, it shall file 166
the * * * report required under Section 79-11-507 on behalf of the 167
local, county or area division in addition to or as part of its 168
own report, but the accounting information required under Section 169
79-11-507 shall be set forth separately and not in consolidated 170
form with respect to every local, county or area division which 171
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raises or expends more than Twenty-five Thousand Dollars 172
($25,000.00). 173
(8) Any registered charitable organization which for any 174
reason opts not to renew its registration must, upon the 175
expiration of its registration, provide to the Secretary of State 176
a final report including the following, in addition to such other 177
information the Secretary of State may require by rule: 178
(a) For domestic charitable organizations which have 179
dissolved pursuant to the Mississippi Nonprofit Corporation 180
Act * * *: 181
(i) All financial statements and reports required 182
by Section 79-11-507; 183
(ii) Articles of dissolution and certified minutes 184
reflecting the dissolution; 185
(iii) A list of officers and trustees of the 186
corporation, including their addresses and telephone numbers; and 187
(iv) A statement signed by an officer of the 188
corporation providing details of the final distribution of assets. 189
(b) For all other charitable organizations, foreign or 190
domestic, which opt not to renew for any other reason: 191
(i) All financial statements and reports required 192
by Section 79-11-507; and 193
(ii) A statement signed by an officer of the 194
charitable organization certifying that the organization has 195
ceased charitable solicitations within the state. 196
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SECTION 3. Section 79-11-517, Mississippi Code of 1972, is 197
amended as follows: 198
79-11-517. No person shall act as a professional solicitor 199
in the employ of a professional fund-raiser required to register 200
pursuant to Section 79-11-513 before he has registered with the 201
Secretary of State or after the expiration or cancellation of such 202
registration or any renewal thereof. Application for registration 203
or renewal shall be in writing sworn to under penalties of perjury 204
in the form prescribed by the Secretary of State. Such 205
registration when effected shall be for a period of * * * three 206
(3) to five (5) years, as determined by the Secretary of State, 207
expiring on June 30 or such other date as prescribed by rule, and 208
may be renewed upon written application, sworn to under penalties 209
of perjury, in the form prescribed by the Secretary of State for 210
additional * * * periods. 211
SECTION 4. Section 79-11-507, Mississippi Code of 1972, is 212
amended as follows: 213
79-11-507. (1) Every charitable organization registered 214
pursuant to Section 79-11-503 that shall receive in any fiscal 215
year contributions in excess of Seven Hundred Fifty Thousand 216
Dollars ($750,000.00) via monetary donations and all of whose 217
fund-raising functions are carried on by persons who are unpaid 218
for such services, and every charitable organization registered 219
pursuant to Section 79-11-503 whose fund-raising functions are not 220
carried on solely by persons who are unpaid for such services, 221
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shall file a financial statement for * * * each such fiscal year 222
with the Secretary of State every three (3) to five (5) years, as 223
determined by the Secretary of State. The financial statement 224
shall be filed along with the registration statement required by 225
Section 79-11-503 and any renewals or final report thereafter. 226
The financial statement shall include a balance sheet and 227
statement of income and expense and shall be consistent with forms 228
furnished by the Secretary of State clearly setting forth the 229
following: gross receipts and gross income from all sources, 230
broken down into total receipts and income from each separate 231
solicitation project or source; cost of administration; cost of 232
solicitation; cost of programs designed to inform or educate the 233
public; and total net amount disbursed or dedicated for each major 234
purpose, charitable or otherwise. The statement shall be signed 235
by the president or other authorized officer and the chief fiscal 236
officer of the organization, and shall be accompanied by an 237
opinion signed by an independent certified public accountant that 238
the financial statement therein fairly represents the financial 239
operations of the organization in sufficient detail to permit 240
public evaluation of its operations. The financial statement 241
shall be accompanied by any and all forms required to be filed by 242
a charitable organization with the United States Internal Revenue 243
Service for each completed fiscal year of the * * * organization 244
since the last statement. 245
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(2) Every organization registered pursuant to Section 246
79-11-503 that shall receive in any fiscal year contributions of 247
at least Two Hundred Fifty Thousand Dollars ($250,000.00) but not 248
more than Seven Hundred Fifty Thousand Dollars ($750,000.00) via 249
monetary donations and all of whose fund-raising functions are 250
carried on by persons who are unpaid for their services shall file 251
a financial statement reviewed by an independent certified public 252
accountant along with the registration statement required by 253
Section 79-11-503 and any renewals or final report thereafter with 254
the Secretary of State upon forms prescribed by him. The reviewed 255
financial statement shall cover * * * each such fiscal year and 256
include such information as required by the Secretary of State by 257
rule or otherwise, including, but not limited to, the gross 258
receipts from contributions and the use of the proceeds of such 259
contributions. Such financial statements shall be filed every 260
three (3) to five (5) years, as determined by the Secretary of 261
State. The statement shall be signed by the president or other 262
authorized officer of the organization who shall certify under 263
penalties of perjury that the statements therein are true and 264
correct to the best of the signer's knowledge. The reviewed 265
financial statement shall be accompanied by any and all forms 266
required to be filed by a charitable organization with the United 267
States Internal Revenue Service for each completed fiscal year of 268
the * * * organization since the last statement. 269
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(3) Every organization registered pursuant to Section 270
79-11-503 that shall receive in any fiscal year contributions not 271
in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) and 272
all of whose fund-raising functions are carried on by persons who 273
are unpaid for their services shall file a financial report along 274
with the registration statement required by Section 79-11-503 and 275
any renewals or final report thereafter with the Secretary of 276
State upon forms prescribed by him. Such financial report shall 277
cover * * * each such completed fiscal year and include such 278
information as required by the Secretary of State by rule or 279
otherwise, including, but not limited to, the gross receipts from 280
contributions and the use of the proceeds of such contributions. 281
Such financial reports shall be filed every three (3) to five (5) 282
years, as determined by the Secretary of State. The report shall 283
be signed by the president or other authorized officer of the 284
organization who shall certify under penalties of perjury that the 285
statements therein are true and correct to the best of the 286
signer's knowledge. Such financial report shall be accompanied by 287
any and all forms required to be filed by a charitable 288
organization with the United States Internal Revenue Service for 289
each completed fiscal year of the * * * organization since the 290
last report. 291
(4) Any charitable organization receiving more than 292
Twenty-five Thousand Dollars ($25,000.00) but less than Seven 293
Hundred Fifty Thousand Dollars ($750,000.00) via monetary 294
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donations shall, at the request of the Secretary of State, submit 295
additional financial information, including, but not limited to, 296
an audited financial statement prepared in accordance with 297
generally accepted accounting principles and accompanied by an 298
opinion signed by an independent certified public accountant that 299
the financial statement therein fairly represents the financial 300
operations of the organization in sufficient detail to permit 301
public evaluation of its operations. 302
(5) The Secretary of State, pursuant to Section 79-11-509, 303
may promulgate rules to provide for extensions of the due date for 304
filing of the financial statements required by this chapter and 305
may impose an administrative penalty against any organization 306
which fails to comply with this section within the time 307
prescribed, or fails to furnish such additional information as is 308
requested by the Secretary of State within the required time. 309
SECTION 5. Section 79-11-505, Mississippi Code of 1972, is 310
amended as follows: 311
79-11-505. (1) The registration provisions of Section 312
79-11-503 and the reporting provisions of Section 79-11-507 shall 313
not apply to the following organizations: 314
(a) All educational institutions that are recognized by 315
the State Board of Education or that are accredited by a regional 316
accrediting association or by an organization affiliated with the 317
National Commission on Accrediting, any foundation having an 318
established identity with any of the aforementioned educational 319
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institutions, any other educational institution which makes the 320
solicitation of contributions solely by its student body, alumni, 321
faculty and trustees and their families or a library established 322
under the laws of this state. 323
(b) Fraternal, patriotic, social, educational, alumni 324
organizations and historical societies when solicitation of 325
contributions is made solely by their membership; however, posts 326
of the American Legion and posts of the Veterans of Foreign Wars 327
of the United States may utilize nonmembers to assist designated 328
supervisors in the conduct of bingo under the Charitable Bingo Law 329
and qualify for this exemption. This exemption shall be extended 330
to any subsidiary of a parent or superior organization if such 331
solicitation is made solely by the membership of the subsidiary, 332
parent or superior organization. 333
(c) Persons requesting any contributions for the relief 334
or benefit of any individual, specified by name at the time of the 335
solicitation, if the contributions collected are turned over to 336
the named beneficiary, first deducting reasonable expenses for 337
costs of banquets or social gatherings, if any, provided all 338
fundraising functions are carried on by persons who are unpaid, 339
directly or indirectly, for such services. 340
(d) Any charitable organization which does not intend 341
to solicit and receive and does not actually receive contributions 342
in excess of Twenty-five Thousand Dollars ($25,000.00) during any 343
twelve-month period ending June 30 of any year or on such other 344
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date as prescribed by rule, provided all of its fundraising 345
functions are carried on by persons who are unpaid for such 346
services. However, if the gross contributions received by such 347
charitable organization during any twelve-month period ending June 348
30 of any year or other date as prescribed by rule shall be in 349
excess of Twenty-five Thousand Dollars ($25,000.00) it shall, 350
within thirty (30) days after the date it shall have received 351
total contributions in excess of Twenty-five Thousand Dollars 352
($25,000.00), register with and report to the Secretary of State 353
as required by this chapter. 354
(e) Any charitable organization receiving an allocation 355
from an incorporated community chest or united fund, provided such 356
chest or fund is complying with the provisions of Sections 357
79-11-501 through 79-11-529 relating to registration and filing 358
of * * * reports with the Secretary of State, and provided such 359
organization does not actually receive, in addition to such 360
allocation, contributions in excess of Twenty-five Thousand 361
Dollars ($25,000.00) during any twelve-month period ending June 30 362
of any year or such other date as prescribed by rule, and provided 363
further, that all the fundraising functions of such organization 364
are carried on by persons who are unpaid for such services. 365
However, if the gross contributions other than such allocation 366
received by such charitable organization during any twelve-month 367
period ending June 30 of any year or on such other date as 368
prescribed by rule shall be in excess of Twenty-five Thousand 369
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ST: Charitable organizations; revise the
registration renewal period of certain from
every year to every 3 to 5 years.
Dollars ($25,000.00), it shall, within thirty (30) days after the 370
date it shall have received such contributions in excess of 371
Twenty-five Thousand Dollars ($25,000.00), register with and 372
report to the Secretary of State as required by this chapter. 373
(f) All volunteer fire departments or rescue units, 374
rural or otherwise, chartered under the laws and statutes of the 375
State of Mississippi as nonprofit corporations. 376
(g) Any humane society organized under the laws of 377
Mississippi which receives not less than fifty percent (50%) of 378
its annual funding from contracts with counties or municipalities 379
for the care and keeping of estrays. 380
(h) Any other organization which the Secretary of State 381
by rule or order exempts from the registration requirements of 382
this chapter upon finding that (i) such registration is neither 383
necessary in the public interest nor for the protection of 384
contributors, or (ii) such exemption shall further the objectives 385
of compatibility with uniformity among the states. 386
(2) Prior to any solicitations for contributions, each 387
charitable organization claiming to be exempt shall file a Notice 388
of Exemption on the forms prescribed by the Secretary of State. 389
In any proceeding under this chapter, the burden of proving an 390
exemption, or an exception from a definition, is upon the person 391
claiming it. 392
SECTION 6. This act shall take effect and be in force from 393
and after July 1, 2026. 394