advertisement, advertising space, sponsorship, book, card,
chance, coupon, device, food, magazine, merchandise,
newspaper, subscription, ticket or other service or tangible
good, thing or item of value.
(4) Any announcement requesting the public to attend an
appeal, assemblage, athletic or competitive event, carnival,
circus, concert, contest, dance, entertainment, exhibition,
exposition, game, lecture, meal, party, show, social
gathering or other performance or event of any kind.
Without the request for a contribution, an appeal based upon a
charitable purpose, the use of the name of the charitable
organization or the implication that some proceeds will be
donated to the charitable organization shall not be deemed a
solicitation.
Section 2. Sections 5(f), 9(l) and 17(b)(3) of the act are
amended to read:
Section 5. Registration of charitable organizations; financial
reports; fees; failure to file.
* * *
(f) Audit of certain financial reports.--[The] Except as
provided under section 9(l), the financial report of every
charitable organization which receives annual contributions of
$750,000 or more shall be audited by an independent certified
public accountant or public accountant. Every charitable
organization which receives annual contributions of at least
$250,000, but less than $750,000, shall be required to have a
review or audit of their financial statements performed by an
independent certified public accountant or public accountant.
Every charitable organization which receives annual
contributions of at least $100,000, but less than $250,000,
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