{"data":{"id":"us-ky/krs-367.657","jurisdiction":"us-ky","citation":"KRS 367.657","heading":"Filing of federal Form 990 fulfills reporting requirement.","body":"(1) Prior to any solicitation, every charitable organization required by the Internal\nRevenue Service to file a federal Form 990 and soliciting contributions in the\nCommonwealth, or for which contributions are solicited shall file with the Attorney\nGeneral a c opy of its most recent federal Form 990 unless exempted by KRS\n367.660.\n(2) If a charitable organization is newly formed and a Form 990 has not yet been filed\nwith the Internal Revenue Service, a notice of intent to solicit, in a form prescribed\npursuant to administrative regulations promulgated by the Attorney General, shall\nbe filed prior to any solicitation. Each chapter, branch, or affiliate of a charitable\norganization shall file a separate notice of intent or report the necessary information\nto its pa rent charitable organization that shall then file a consolidated notice of\nintent to solicit. If a consolidated notice of intent is filed, information arising out of\nthe activities of each chapter, branch, or affiliate of the charitable organization in\nthis state shall be covered in the notice. A separate notice of intent shall be filed for\neach chapter, branch, or affiliate upon the request of the Attorney General. The\nnotice shall expire on December 31 of the calendar year in which it was filed.\n(3) The F orm 990 shall be filed with the Attorney General each year in which\ncontributors are solicited in the Commonwealth at the same time the form is filed\nwith the Internal Revenue Service. If a Form 990 is not filed with the Internal\nRevenue Service, a new not ice of intent to solicit shall be filed with the Attorney\nGeneral.","path":["KRS Chapter 367"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35030","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:04Z","sha256":"04f16d05b00c4c1c0a2be92ba1579e5eb6c672030eaede1df812f81b676454f8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-367.656","next":"us-ky/krs-367.658"},"notice":"GroundRules: Original legal text. Not legal advice."}