{"data":{"id":"us-me/9-m.r.s.-5005-a","jurisdiction":"us-me","citation":"9 M.R.S. §5005-A","heading":"Records","body":"1.  Books and records.  A charitable organization shall maintain accurate and complete books and records of all fund-raising campaigns and shall keep those books and records available for inspection by or production to the Attorney General or the director for 3 years after the conclusion of each fund-raising campaign.\n2.  Audited financial statement.  A charitable organization shall produce upon request of the Attorney General or the director, in conjunction with an application for initial or renewal licensure or at any other time:\nA.  An audited financial statement of the charitable organization's most recent audited fiscal year if one has been prepared in order to comply with the requirements of another jurisdiction or otherwise exists; or\nB.  If an audited financial statement under paragraph A does not exist, a balance sheet identifying assets and liabilities and an income statement identifying revenues and expenditures.\n3.  Tax returns.  A charitable organization shall produce upon request of the Attorney General or the director, in conjunction with an application for initial or renewal licensure or at any other time, its 3 most recent federal Internal Revenue Service Form 990 and Schedule A, federal Internal Revenue Service Form 990-EZ or federal Internal Revenue Service Form 990-N, as required by the federal Internal Revenue Service.","path":["TITLE 9: BANKS AND FINANCIAL INSTITUTIONS","PART 12: CONSUMER CREDIT COST DISCLOSURE","CHAPTER 385: CHARITABLE SOLICITATIONS ACT"],"source_url":"https://legislature.maine.gov/statutes/9/title9sec5005-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:24Z","sha256":"ce130862c2899291caf173c79078d826d7f9146c773070014a82f85efe193973","source_id":"us-me","stale":false,"prev":"us-me/9-m.r.s.-5005","next":"us-me/9-m.r.s.-5005-b"},"notice":"GroundRules: Original legal text. Not legal advice."}