report for the immediately preceding fiscal year, which shall
contain a balance sheet and statements of revenue, expenses
and changes in fund balances indicating the organization's
gross revenue, the amount of funds received from
solicitations or other fundraising activities and all
expenditures for supplies, equipment, goods, services,
programs, activities or other expenses, a detailed list of
all salaries and wages paid and expenses allowed to any
officer or employee if the organization is not required to
file an Internal Revenue Service Form 990 and the disposition
of the net proceeds received from solicited contributions or
other fundraising activities.
(2) No charitable organization shall solicit
contributions or have contributions solicited on the
charitable organization's behalf if the charitable
organization fails to expend in the current fiscal year at
least 60% of the charitable organization's gross revenue for
the immediately prior fiscal year on goods or services, as
defined in section 3 of the act of November 26, 1997
(P.L.508, No.55), known as the Institutions of Purely Public
Charity Act, until the department determines that the
charitable organization is expending the minimum required
amount on goods or services and notifies the charitable
organization that the charitable organization may resume
solicitation.
* * *
Section 13. Limitation on activities of charitable
organizations; disclosure requirements.
(a) Solicitation limitation.--
(1) A charitable organization may only solicit
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