18 GCA § 14102: Filing of Annual Reports.

Except for an organization that is entirely religious in character, or a fraternal organization operating under the lodge system that does not solicit, directly or indirectly, from the general public donations and contributions, and does not participate in local fund-raising activities such as raffles and bingo games, every nonprofit organization, including, but not limited to, a fraternal benefit society, order or association operating under the lodge system, a corporation, association, or society organized and operated for eleemosynary, scientific, or educational purposes, a business league, a Chamber of Commerce, a civil league, a political party, any organization of more than two (2) individuals whose purpose is to provide funds or other assistance of value to a political candidate, any organization with the avowed purpose of advocating the improvement of the government of Guam or the political process, and an organization operating for the benefit of the community and for the promotion of social welfare, shall within ninety (90) days of the close of its fiscal year annually file a financial report with the Director of the Department of Revenue and Taxation. This financial report shall include a statement of its income and expenditures for the preceding year and a balance sheet showing its assets and liabilities. Such financial statement shall contain a certificate as to its accuracy by an officer of the organization. For the limited purpose of this Section, the fiscal year of a political party or an organization of more than two (2) individuals whose purpose is to provide funds or other assistance of value to a political candidate and any organization with the avowed purpose of advocating for the improvement of the government of Guam or the political process shall end on September 15.