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The National Association of State Charity Officials (NASCO) is an association of state offices (attorneys general, secretaries of state and other offices) charged with the regulation and oversight of charitable organizations and charitable solicitation in the United States.  NASCO provides a forum for states to share information and collaborate on matters of common interest related to charities oversight. NASCO also strives to provide a unified voice for state regulators to communicate with other regulatory and legislative agencies, the not-for-profit sector and its professional advisors.  On a day-to-day level, we are a group of public servants committed to ensuring the integrity of the not-for-profit sector.

The requirements and procedures for forming charitable organizations differ from state to state, as do registration and filing requirements. Please consult the resources listed on this website for links to both national and state-specific information.

NASCO does not provide legal advice. We encourage you to consult your own legal counsel.

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NASCO is pleased to provide the Survey of State Laws Governing Registration of Charities as of May 15, 2023. We hope this survey will assist charities and their advisors in navigating state registration requirements. This version of the survey includes information regarding relief certain states have provided in light of the COVID-19 crisis. NASCO will endeavor to update information on COVID-related changes on a regular basis.

This guide is intended for informational purposes only and does not constitute legal advice.  Since the regulatory landscape for registration often changes, we encourage users to consult individual states to confirm requirements or address any concerns.  Please report any errors or omissions to NASCO@nasconet.org.

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California Attorney General:
Donation Tips to Avoid Scams During #GivingTuesdayNow

Connecticut Attorney General:
Tips for Donating During the COVID-19 Outbreak

Massachusetts Attorney General:
Guidance for Supporting Charities During the COVID-19 Crisis

Colorado Secretary of State:
Beware of Scammers Exploiting the COVID-19 Virus

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Federal Trade Commission: The Federal Trade Commission continues its work protecting consumers, providing guidance to businesses, and protecting competition in the marketplace throughout the pandemic.

Small Business Administration: The Small Business Administration offers multiple funding options for businesses and certain nonprofits affected by COVID-19.

NAGTRI Consumer Protection: A national hub of consumer protection information and resources for consumers from your state or territory attorney general.

Chronicle of Philanthropy: Resources and information for nonprofit professionals, foundation executives, board members, and others.

Council of Nonprofits: Updated regularly with the latest information and resources that nonprofits can use to prepare and respond to the pandemic.

Florida Nonprofit Alliance: Resources to support nonprofits, including a Toolkit for information on sources of aid for nonprofits, small businesses, and individuals.

Annual Reports: NASCO Annual Reports on State Regulation and Enforcement.

shadowrocket安卓免费版: A report of the results from NASCO’s 50 state survey on regulation of crowdfunding activities.

下载shadowrocket: Information on charitable giving and regulation from the Federal Trade Commission and the Internal Revenue Service.

State Government Resources: Links and contact information for state charity regulators and state agencies that provide consumer protection.

National Resources: Links to a variety of national associations and councils that provide information and guidance to nonprofits and donors.

Online Giving Portals: Links to Federal Trade Commission guidance on online giving portals.

Guidebooks and Publications: Guidebooks with information about regulatory compliance, theft avoidance, and best practices for charities and donors.

Current Developments in Regulation and Enforcement: A resource document compiled for the Georgetown CLE Conference – Representing and Managing Tax-Exempt Organizations.

FTC/NASCO Give & Take: Consumers, Contributions, and Charity: Event materials from the FTC/NASCO conference focusing on consumer protection concerns in the nonprofit sector, including available data on donor expectations and perceptions, deceptive fundraising practices, the regulatory and enforcement environment, and new charitable giving options.

Charleston Principles: Guidelines on charitable solicitations using the internet. These guidelines were approved by the NASCO Board as advisory guidelines on March 14, 2001.

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September 30 – October 2, 2023

Denver, Colorado