(225 ILCS 460/4) (from Ch. 23, par. 5104)

(Text of Section before amendment by P.A. 103-121)

Sec. 4.

(a) Every charitable organization registered pursuant to Section 2
of this Act which shall receive in any 12-month period ending upon its
established fiscal or calendar year contributions in excess of $300,000
and every charitable organization whose fund raising functions are not
carried on solely by staff employees or persons who are unpaid for such
services, if the organization shall receive in any 12-month period ending
upon its established fiscal or calendar year contributions in excess of
$25,000, shall file a
written report with the Attorney General upon forms
prescribed by him, on or before June 30 of each year if its books are kept
on a calendar basis, or within 6 months after the close of its fiscal year
if its books are kept on a fiscal year basis, which written report shall
include a
financial statement covering the immediately preceding 12-month period of
operation.  Such financial statement shall include a balance sheet and
statement of income and expense, and shall be consistent with forms
furnished by the Attorney General clearly setting forth the following:
gross receipts and gross income from all sources, broken down into total
receipts and income from each separate solicitation
project or source; cost of administration; cost of solicitation; cost of
programs designed to inform or educate the public; funds or properties
transferred out of this State, with explanation as to recipient and
purpose; cost of fundraising; compensation paid to trustees; and total net
amount disbursed or dedicated for each major purpose,
charitable or otherwise.  Such report shall also include a statement of any
changes in the information required to be contained in the registration
form filed on behalf of such organization.  The report shall be signed by
the president or other authorized officer and the chief fiscal officer of
the organization who shall certify that the statements therein are true
and correct to the best of their knowledge, and shall be accompanied by
an opinion signed by an independent certified public accountant that the
financial statement therein fairly represents the financial operations of
the organization in sufficient detail to permit public evaluation of its
operations. Said opinion may be relied upon by the Attorney General.

(b) Every organization registered pursuant to Section 2 of this Act
which shall receive in any 12-month period ending upon its established
fiscal or calendar year of any year
contributions:

(1) in excess of $15,000, but not in excess of $25,000, during a fiscal year shall file

only a simplified summary financial statement disclosing only the gross receipts, total disbursements, and assets on hand at the end of the year on forms prescribed by the Attorney General; or

(2) in excess of $25,000, but not in excess of $300,000, if it is not required to submit

a report under subsection (a) of this Section, shall file a written report with the Attorney General upon forms prescribed by him, on or before June 30 of each year if its books are kept on a calendar basis, or within 6 months after the close of its fiscal year if its books are kept on a fiscal year basis, which shall include a financial statement covering the immediately preceding 12-month period of operation limited to a statement of such organization's gross receipts from contributions, the gross amount expended for charitable educational programs, other charitable programs, management expense, and fund raising expenses including a separate statement of the cost of any goods, services or admissions supplied as part of its solicitations, and the disposition of the net proceeds from contributions, including compensation paid to trustees, consistent with forms furnished by the Attorney General. Such report shall also include a statement of any changes in the information required to be contained in the registration form filed on behalf of such organization. The report shall be signed by the president or other authorized officer and the chief fiscal officer of the organization who shall certify that the statements therein are true and correct to the best of their knowledge.

(c) For any fiscal or calendar year of any organization registered
pursuant to Section 2 of this Act in which such organization would have
been exempt from registration pursuant to Section 3 of this Act if it had
not been so registered, or in which it did not solicit or receive
contributions, such organization shall file, on or before June 30 of each
year if its books are kept on a calendar basis, or within 6 months after
the close of its fiscal year if its books are kept on a fiscal year basis,
instead of the reports required by subdivisions (a) or (b) of this Section,
a statement certified under penalty of perjury by its president and chief fiscal
officer stating the exemption and the facts upon which it is based or that
such organization did not solicit or receive contributions in such fiscal
year.  The statement shall also include a statement of any
changes in the information required to be contained in the registration form
filed on behalf of such organization.

(d) As an alternative means of satisfying the duties and obligations
otherwise imposed by this Section, any veterans organization
chartered or incorporated under federal law and any veterans organization
which is affiliated with, and recognized in the bylaws of, a
congressionally chartered or incorporated organization may, at its option,
annually file with the Attorney General the following documents:

(1) A copy of its Form 990, as filed with the Internal Revenue Service.

(2) Copies of any reports required to be filed by the affiliate with the congressionally

chartered or incorporated veterans organization, as well as copies of any reports filed by the congressionally chartered or incorporated veterans organization with the government of the United States pursuant to federal law.

(3) Copies of all contracts entered into by the congressionally chartered or

incorporated veterans organization or its affiliate for purposes of raising funds in this State, such copies to be filed with the Attorney General no more than 30 days after execution of the contracts.

(e) As an alternative means of satisfying all of the duties and
obligations otherwise imposed by this Section, any person, pursuant
to a
contract with a charitable organization, a veterans organization or an
affiliate described or referred to in subsection (d), who receives,
collects, holds or transports as the agent of the organization or affiliate
for purposes of resale any used or second hand personal property, including
but not limited to household goods, furniture or clothing donated to the
organization or affiliate may, at its option, annually file with the
Attorney General the following documents, accompanied by an annual filing fee
of $15:

(1) A notarized report including the number of donations of personal property it has

received on behalf of the charitable organization, veterans organization or affiliate during the preceding year.  For purposes of this report, the number of donations of personal property shall refer to the number of stops or pickups made regardless of the number of items received at each stop or pickup.  The report may cover the person's fiscal year, in which case it shall be filed with the Attorney General no later than 90 days after the close of that fiscal year.

(2) All contracts with the charitable organization, veterans organization or affiliate

under which the person has acted as an agent for the purposes listed above.

(3) All contracts by which the person agreed to pay the charitable organization,

veterans organization or affiliate a fixed amount for, or a fixed percentage of the value of, each donation of used or second hand personal property.  Copies of all such contracts shall be filed no later than 30 days after they are executed.

(f) The Attorney General may seek appropriate equitable relief from a
court or, in his discretion, cancel the registration
of any organization which fails to comply with subdivision (a), (b), or (c) of
this Section within the time therein prescribed, or fails to furnish such
additional information as is requested by the Attorney General within the
required time; except that the time may be extended by the Attorney General
for a period not to exceed 60 days upon a timely written
request and for
good cause stated.  Unless otherwise stated herein, the Attorney General
shall, by
rule, set forth the standards used to determine whether a registration
shall be cancelled as authorized by this subsection.  Such standards shall
be stated as precisely and clearly as practicable, to inform fully those
persons affected.  Notice of such cancellation shall be mailed to the
registrant at least 15 days before the effective date thereof.

(g) The Attorney General in his discretion may, pursuant to rule,
accept executed copies of federal Internal Revenue returns and reports as a
portion of the foregoing
annual reporting in the interest of minimizing paperwork, except there
shall be no substitute for the independent certified public accountant
audit opinion required by this Act.

(h) The Attorney General after canceling the registration of any trust
or organization which fails to comply with
this
Section within the time therein prescribed may by court proceedings, in
addition to all other relief, seek to
collect the assets and distribute such under court supervision to other
charitable purposes.

(i) Every trustee, person, and organization required to file an annual
report shall pay a filing fee of $15 with each annual financial report filed
pursuant to this Section.  If a proper and complete annual report is not timely
filed, a late filing fee of an additional $100 is imposed and shall be paid
as a condition of filing a late report.  Reports submitted without the proper
fee shall not be accepted for filing.  Payment of the late filing fee and
acceptance by the Attorney General shall both be conditions of filing a late
report.   All late filing fees shall be used to provide charitable trust
enforcement and dissemination of charitable trust information to the public and
shall be maintained in a separate fund for such purpose known as the Illinois
Charity Bureau Fund.

(j) There is created hereby a separate special fund in the State treasury to
be known as the Illinois Charity Bureau Fund.  That Fund shall be under the
control of the Attorney General, and the funds, fees, and penalties deposited
therein shall be used by the Attorney General to enforce the provisions of this
Act and to gather and disseminate information about charitable trustees and
organizations to the public.

(Source: P.A. 100-201, eff. 8-18-17.)

(Text of Section after amendment by P.A. 103-121)

Sec. 4. Annual reporting for charities.

(a) Every charitable organization registered pursuant to Section 2
of this Act which shall receive in any 12-month period ending upon its
established fiscal or calendar year contributions in excess of $500,000 
and every charitable organization whose fund raising functions are not
carried on solely by staff employees or persons who are unpaid for such
services, if the organization shall receive in any 12-month period ending
upon its established fiscal or calendar year contributions in excess of
$25,000, shall file a
written report with the Attorney General upon forms
prescribed by him or her, on or before June 30 of each year if its books are kept
on a calendar basis, or within 6 months after the close of its fiscal year
if its books are kept on a fiscal year basis, which written report shall
include a
financial statement covering the immediately preceding 12-month period of
operation.  Such financial statement shall include a balance sheet and
statement of income and expense, and shall be consistent with forms
furnished by the Attorney General clearly setting forth the following:
gross receipts and gross income from all sources, broken down into total
receipts and income from each separate solicitation
project or source; cost of administration; cost of solicitation; cost of
programs designed to inform or educate the public; funds or properties
transferred out of this State, with explanation as to recipient and
purpose; cost of fundraising; compensation paid to trustees; and total net
amount disbursed or dedicated for each major purpose,
charitable or otherwise.  Such report shall also include a statement of any
changes in the information required to be contained in the registration
form filed on behalf of such organization.  The report shall be signed by
the president or other authorized officer and the chief fiscal officer of
the organization who shall certify that the statements therein are true
and correct to the best of their knowledge, and shall be accompanied by
an opinion signed by an independent certified public accountant that the
financial statement therein fairly represents the financial operations of
the organization in sufficient detail to permit public evaluation of its
operations. Said opinion may be relied upon by the Attorney General.

(b) Every organization registered pursuant to Section 2 of this Act
which shall receive in any 12-month period ending upon its established
fiscal or calendar year of any year
contributions: