Illinois Administrative Code › Title 14 - COMMERCE › Part 400 - SOLICITATION FOR CHARITY ACT › Appendix A - Charitable Organization Forms › ILLUSTRATION D - Annual Report and Instructions

Current through Register Vol. 48, No. 28, July 12, 2024
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Form AG990-IL INS
ILLINOIS
CHARITABLE
							 ORGANIZATION
LISA MADIGAN
- FORM AG990-IL FILING INSTRUCTIONS
							 -
ATTORNEY GENERAL
A COMPLETE ANNUAL FINANCIAL REPORT (AG990-IL with all
				  required attachments and applicable fees) is due within six months after the
				  organization's fiscal year end. A REPORT WILL NOT BE CONSIDERED FILED UNLESS IT
				  IS COMPLETE. A COMPLETE ANNUAL FINANCIAL REPORT must include the following
				  items:
1.
$15 Annual
				Filing Fee -
Make check or money order payable to "
ILLINOIS
				CHARITY BUREAU FUND
."
An annual financial report submitted without
				proper fees will not be considered filed.
*
Soliciting Organizations
are required to pay a
				  $15 Annual Report Filing Fee if gross contributions are greater than $15,000 or
				  assets are greater than $25,000.
*
Trust Organizations registered under the Charitable
				  Trust Act only
are required to pay a $15 Annual Report Filing Fee if
				  gross revenues or assets are greater than $25,000.
2.
Form AG990-IL
- Complete all
				sections and line items applicable to the organization. See 6 below for
Simplified Filing Option for Small Organizations. An annual financial
				report submitted with an incomplete Form AG990-IL will not be considered
				filed.
A.
CO#:
Include CO#
				on the Form AG990-IL. Correct any incorrect name or address information if
				using preprinted form and highlight any corrections.
B.
SIGNATURES:
The Form AG990-IL
				must be signed by
two
different officers (president or other
				authorized officer and the chief fiscal officer) or by
two
trustees. One signature shall be accepted if there is only one trustee.
A
				Form AG990-IL without required signatures is incomplete.
C.
Part I, Line D:
Report
				"contributions" as defined by the Solicitation for Charity Act. The
				Solicitation for Charity Act defines "contributions" to include the
gross
amounts of cash donations as well as
gross
sums
				paid by the public for merchandise, special events, rights or services of the
				organization.
A Form AG990-IL that fails to report "contributions" as
				defined by the Solicitation for Charity Act is incomplete.
(A complete
				definition of "contribution" under the Solicitation for Charity Act is shown on
				the back of these instructions.)
D.
Part II, Line J1:
Report all program costs associated with a
				combined fundraising appeal to the extent such was allocated to Charitable
				Program Service Expense and entered on line J as Charitable Program Service
				Expense. The amount should equal the amount reported on the back of the
				AG990-IL form, question 7b(ii). You must have and maintain the documentation to
				support the allocations made.
E.
Part III, Line S:
List all fees paid to all fundraising
				consultants during the year. Attach a list of these consultants listing the
				name and address of the consultant and the total of all fees paid to
				each.
F.
Part V, Lines W, X,
				Y Program Service Codes:
Select up to three codes from those on the back
				of these instructions that best describe the program services for which the
				organization spent funds.