State government agencies do not approve charities. However, they do require charities to follow certain regulations. Most states have registration and licensing rules requiring charities to file certain basic information, such as the official name, principal address, and purpose of the organization. This requirement generally applies to most charities, whether national or local, that solicit in the state. Annual reporting is also a common state requirement and generally involves the filing of the charity's financial statements.
Some states have specific regulations for professional fund-raisers used by charities.
Contact the appropriate state government agency to verify a charity's registration and to obtain financial information on a soliciting charity. When the IRS rules positively on an application, the organization is eligible to receive contributions deductible as charitable donations for federal income tax purposes. The charity receives a Determination Letter formally notifying it of its charitable status. Maximizing Your Deductions . You can obtain three documents on a specific charity by sending a written request to the attention of the Disclosure Officer at your nearest IRS District Office.