Charities Frequently Asked Questions
The Registrar of Charitable Organizations has prepared the following answers to
frequently asked questions to assist organizations with the registration and reporting
requirements pursuant to the Charitable Solicitations Act and its regulations. Access
to on-line versions of the act is available by clicking here.
Who is required to register with the New Mexico Attorney General’s
Registry of Charitable Organizations?
When must an organization register and file its annual financial reports?
What documents are required to register with the Attorney General and what
is required for an annual financial report?
What documents do I need to file for my organization?
How can I check the status of my organization's registration?
I tried to find information on a nonprofit by using the charity search
but I couldn't find any information. What does this mean? What should I do next?
How do I know if I qualify as a professional fundraiser and professional
fundraising counsel?
Who is required to register with the New Mexico Attorney
General's Registry of Charitable Organizations?
Charitable organizations that exist, operate or solicit contributions in New Mexico
are required to register and to file annual reports with the Attorney General unless
exempt pursuant to the charitable solicitations act.
Religious organizations are exempt from the charitable solicitations act. The act
defines a "religious organization" as "a church, organization or
group organized for the purpose of divine worship or religious teaching or other
specific religious activity or any other organization that is formed in association
with or to primarily encourage, support or promote the work, worship, fellowship
or teaching of the church, organization or group."
Educational institutions and their auxiliary groups are exempt from the registration
and annual reporting requirements. The act defines an "educational institution"
as "an entity organized and operated primarily as a school, college or other
instructional institution with a defined curriculum, student body and faculty, conducting
classes on a regular basis." The act further defines an "auxiliary entity"
to include "parent-teacher organizations, booster and support clubs that support,
encourage or promote a school, college or other instructional institution and its
defined curriculum, student body, faculty, facilities or activities."
Charitable organizations are organizations recognized under section 501C(3) of the
Internal Revenue Code or groups that hold themselves out to the public as operating
for a "charitable purpose." For purposes of registration and annual reporting,
only organizations, not otherwise exempt, that are recognized under section 501C(3)
of the Internal Revenue Code and organizations soliciting funds for police, firefighters
and other public protection purposes must register with the Attorney General and
file annual reports.
When must an organization register and file its annual reports?
Organizations must register with the Attorney General before soliciting funds in
New Mexico. Organizations that exist and operate in New Mexico must also register
within thirty days of filing their IRS Form 1023 or IRS Form 1024 Application for
Exempt Status.
Annual reports are required to be filed with the Attorney General's Registry of
Charitable Organizations within six months following the close of an organization's
fiscal year. Requests for extensions of time to file required documents will be
granted for good cause shown. Filing a request for extension (IRS Form 8868) with
the Internal Revenue Service is considered "good cause."
The maximum time allowed under an extension to file is 11 months and 15 days after
the close of an organization's fiscal year. Requests for extension must be filed
within six months following the close of an organization's fiscal year. A copy of
the IRS Form 8868 may be filed by facsimile at 505-222-9033.
Organizations are subject to a $100 penalty for failure to register and/or failure
to file annual reports on time, and/or failure to make a timely request for an extension
of time to file annual reports.
What documents are organizations required to submit with
the Attorney General and what is required for an annual financial report?
Registration with the Attorney General's registry of charitable organizations requires
submission of the following documents:
- A completed registration form.
- A complete copy of IRS Form 1023 or IRS Form 1024 Application for
- Exempt Status (as applicable under the Internal Revenue Code).
- A copy of the organization's articles of incorporation and by-laws.
- A complete and accurate copy of the organization's IRS Form 990, Schedule A and
all attachments (if applicable), or a complete and accurate copy of the organization's
IRS Form 990-PF (if applicable) or a complete and accurate copy of the Attorney
General's annual report form (if applicable). Copies of the schedule of contributors
attached to IRS Form 990 or IRS Form 990-EZ are not required to be filed.
- Organizations registering before completing their first year of operation are not
required to file IRS Form 990, IRS Form 990-PF or the Attorney General's annual
report form.
Organizations that file IRS Form 990 and have more than $500,000 in "total
revenue" are required to also file a copy of the organization's audit performed
by an independent certified public accountant. (Consult the regulations for more
details).
What documents do I need to file for my organization?
The annual financial reporting requires the submission of the following documents:
- A completed annual financial report form.
- A complete and accurate copy of the organization's IRS Form 990, Schedule A and
all attachments (if applicable), or a complete and accurate copy of the organization's
IRS Form 990-PF (if applicable) or a complete and accurate copy of the Attorney
General's annual report form (if applicable). Copies of the schedule of contributors
attached to the IRS Form 990 or IRS Form 990-EZ are not required to be filed.
- Organizations that file IRS Form 990 and have more than $500,000 in "total
revenue" are required to also file a copy of the organizations audit performed
by an independent certified public accountant.
- Organization that have less that $25,000 in “total revenue” are not
required to submit an IRS Form 990, but must complete and annual financial report
form and an annual report form. If an organization has total revenue less that $25,000,
but has contracted with a professional solicitor, the organization must complete
an IRS 990.
How can I check the status of my organization's registration?
The charitable solicitations act states that registration and annual reports become
effective ten days after being submitted to the Attorney General's office.
Organizations may choose to file documents with the Attorney General by registered
mail. However, the Attorney General does not accept registered mail as proof that
required filings have been made.
In order to obtain verification that required documents have been filed, organizations
may submit a cover letter that describes the contents of the filing. If an organization
provides a copy of the cover letter and a self-addressed stamped envelope, the Attorney
General's registry of charitable organizations will date stamp the copy and return
it to the organization. This process will enable the Attorney General's staff to
verify the contents of the filing and provide quick confirmation that required documents
have been filed.
The Attorney General will provide a letter of confirmation after completing a review
of the required filed documents. The Attorney General reserves the right to reject
filings when they are incomplete or not made in compliance with applicable instructions.
Organizations can contact the registry by telephone at 505-222-9046 to check the
organization's status.
I tried to find information on a nonprofit by using
the charity search but I couldn't find any information. What does this mean? What
should I do next?
The charity search invites the user to conduct searches from the entire GuideStar
database of over 850,000 organizations. This allows the user to check IRS Form 990
information as well as other organizational information. This does not identify
whether the charity is registered in good standing in New Mexico. GuideStar provides
search tips to assist the user. Review the search tips and try again.
Still unsuccessful? Here are some common reasons your search may be unsuccessful
are:
- The organization's legal name is different from the one used in the solicitation.
- By law, the organization is not required to register with the Attorney General and,
therefore, it is not found in the database.
- The organization is a scam.
Be aware that there can be very different reasons for an unsuccessful search. So
don't jump to any conclusion. But we want to help. If you are unsuccessful in completing
your search, please send an email to Charity.Registrar@ago.state.nm.us and let us
know about your difficulties. We will do our best to help locate more information
on the organization in question.
If you need to know if a charity is in good standing with the Attorney General’s
office, please either email Charity.Registrar@ago.state.nm.us or call us at 505-222-9046.
How do I know if I qualify as a professional fundraiser
or professional fundraising counsel?
Professional fundraisers include any person that solicits or employs or directs
other to solicit contributions from the public on behalf of a charitable organization
in exchange for compensation and has custody or control of the contributions; provided
that this person is not a director, officer, bona fide employee or salaried officer,
volunteer, attorney, accountant or investment counselor of a charitable organization.
Professional fundraiser registration
Registration Form
A Surety Bond
Certified Contract --Intended written contract(s) between the professional fundraiser
and the charitable organization on whose behalf the professional fundraiser intends
to conduct a solicitation campaign, including all copies of solicitation materials.
This contract must be certified by the charity.
A professional fundraiser who fails to register with the attorney general may be
assessed a late registration fee of five hundred dollars ($500.00).
Annual reporting
An annual report must be filed annually by August 15 each year.
Any additional contracts or changes in contracts must be submitted at least 15 days
prior to soliciting.
Professional fundraising counsel means a person that provides services or employs
or directs others to provide services for compensation to a charitable organization
on the solicitation of contributions, including management of preparing materials
to be used in conjunction with any solicitation; provided that person does not 1)
directly solicit contributions; or 2) receive, have access to or control any contribution
received in response to the solicitation provided that this person is not a director,
officer, bona fide employee or salaried officer, volunteer, attorney, accountant
or investment counselor of a charitable organization.
Professional fundraising counsel does not have to register separately in New Mexico,
but must be listed on the charities annual financial report.