As I discussed in a previous post, the Utah legislature recently removed the requirement that charitable organizations register with the Division of Consumer Protection in order to legally solicit contributions. At that time, new administrative rules were to be drafted requiring certain charities "to upload their most recent Form 990 as part of the corporation's filing process."
Pursuant to new R152-22-7, charities must begin submitting a PDF of their IRS Form 990 on an annual basis "using the process established by the Division of Corporations and Commercial Code" at the time the charitable organization registers as either a domestic or foreign nonprofit corporation or submits its annual report to the Division of Corporations and Commercial Code.
The new online process established by the...