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Form AG990-IL INS | ILLINOISCHARITABLE ORGANIZATION | LISA MADIGAN |
- FORM AG990-IL FILING INSTRUCTIONS - | ATTORNEY GENERAL |
A COMPLETE ANNUAL FINANCIAL REPORT (AG990-IL with all required attachments and applicable fees) is due within six months after the organization's fiscal year end. A REPORT WILL NOT BE CONSIDERED FILED UNLESS IT IS COMPLETE. A COMPLETE ANNUAL FINANCIAL REPORT must include the following items:
* Soliciting Organizations are required to pay a $15 Annual Report Filing Fee if gross contributions are greater than $15,000 or assets are greater than $25,000.
* Trust Organizations registered under the Charitable Trust Act only are required to pay a $15 Annual Report Filing Fee if gross revenues or assets are greater than $25,000.
* Soliciting Organizations with gross contributions and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL). A $15 annual report filing fee is due only if gross contributions were more than $15,000.
* Trust Organizations registered solely under the Charitable Trust Act with gross revenue and assets of $25,000 or less during the fiscal year may file an AG990-IL with all required signatures, disclosing only total revenue, total expenditures, and assets at the fiscal year end (Lines A, G and O of the AG990-IL). A $15 annual report filing fee is not due.
60 DAY EXTENSION and LATE REPORT FILING FEES:
* A 60 day extension will be granted only upon the filing of a written request with the Attorney General prior to the report due date.
* If a proper and complete annual report (AG990-IL with all required attachments and applicable fees) or a written extension request is not received prior to the due date, a $100 late report filing fee (checks payable to the "Illinois Charity Bureau Fund") is required by Illinois law. The report cannot be accepted and will not be considered filed if it is late and the late fee is not paid.
Submit the complete annual financial report (AG990-IL with all required attachments and applicable fees) or written extension request to:
OFFICE OF THE ATTORNEY GENERAL
CHARITABLE TRUST BUREAU
ATTN: ANNUAL REPORT SECTION
100 WEST RANDOLPH STREET, 3rd FLOOR
CHICAGO, ILLINOIS 60601-3175
(312)814-2595
Section 1(b) of the Solicitation for Charity Act defines contributions as follows:
"Contribution." The promise or grant of any money or property of any kind or value, including the promise to pay, except payments by union members of an organization. Reference to the dollar amount of "contributions" in the Act means, in the case of promises to pay, or payments for merchandise or rights of any other description, the value of the total amount promised to be paid or paid for such merchandise or rights and not merely that portion of the purchase price to be applied to a charitable purpose. Contribution shall not include the proceeds from the sale of admission tickets by any not-for-profit music or dramatic arts organization that establishes, by such proof as the Attorney General may require, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code ( 26 USC 501 et seq.) and which is organized and operated for the presentation of live public performances of musical or theatrical works on a regular basis. For purposes of this definition, union member dues and donated services shall not be deemed contributions. (See 225 ILCS 460/1(b).)
Part V, Lines W, X, Y Program Service Codes:
Charitable activity code numbers (select up to three codes which best describe the activity and/or the program service for which your organization expends funds). Enter in Part V of the first page of the AG990-IL. Enter first the code which most accurately identifies you. | |||
SCHOOLS | PUBLIC POLICY | ||
001 | Pre-School | 100 | Legislative and Political Activities |
002 | Elementary or High Schools | 101 | Lobbying & Advocacy |
003 | College & Universities | 102 | Consumer Interest Group (non-education) |
004 | Trade Schools, Vocational Schools & Job Training | 103 | Peace |
104 | Other Public Policy | ||
PUBLIC EDUCATION OTHER THAN SCHOOLS | |||
010 | Public Education by Mail | HUMAN SERVICES | |
011 | Seminars and Conferences | 110 | Day Care Centers |
012 | Other Educational Materials for the Public | 111 | Family and Individual Services |
112 | Neighborhood and Community Development | ||
RELIGIOUS ACTIVITIES | 113 | Nursing Services (i.e., Home Care) | |
020 | Church, Synagogue, etc. | 114 | Programs for Minority Advocacy |
021 | Missionary Activities | 115 | Programs for Needy Children |
116 | Rescue and Emergency Service | ||
CULTURAL AND HISTORICAL | 117 | Services for the Aged | |
030 | Performing Arts (Ballet, Symphony, Theatre) | 118 | Services for Alcohol or Drug Abuse |
031 | Art and/or Literature | 119 | Services for Blind Adults |
032 | Museum | 120 | Services for Blind Children |
033 | Library | 121 | Services for Developmentally Disabled Adults |
034 | Historical Societies | 122 | Services for Developmentally Disabled Children |
123 | Services for Handicapped Adults | ||
RECREATIONAL & SOCIAL ACTIVITIES | 124 | Services for Handicapped Children | |
040 | Youth | 125 | Services for the Hearing Impaired |
041 | Adult | 126 | Services for the Poor |
042 | Music Groups & Youth Bands | 127 | Services for Veterans |
043 | Youth Clubs (i.e., Boy Scouts, Girl Scouts, 4-H, Boys Club, etc.) | ||
044 | Community Recreational Facilities | HOUSING | |
130 | Housing for Youth | ||
RESEARCH | 131 | Housing for the Poor | |
050 | Scientific Research | 132 | Housing for the Aged |
051 | Heart Disease Research | 133 | Women Shelter |
052 | Cancer Research | 134 | Housing for the Disabled |
053 | Other Medical and Disease Research | ||
BENEFITTING PUBLIC SAFETY EMPLOYEES & FAMILY | |||
HEALTH FACILITIES | 140 | Firemen & Families | |
060 | Hospitals | 141 | Law Enforcement Personnel & Families |
061 | Nursing Homes | ||
062 | Health Clinics | ACTIVITIES INVOLVING OTHER ORGANIZATIONS | |
063 | HMO | 150 | Grants to Other Charitable Organizations |
064 | Hospice | 151 | Furnished Services or Facilities to Other Organizations |
152 | Umbrella/Parent Organization | ||
ANIMAL WELFARE | |||
070 | Animal Shelter, Humane Society and/or Anti-cruelty Society | OTHER PROGRAM SERVICES | |
071 | Wildlife Preservation & Shelter for Wildlife | 200 | Scholarships and Student loans |
ENVIRONMENT | MISCELLANEOUS PROGRAM SERVICES | ||
080 | Preservation/Conservation of Natural Resources | 300 | (Write in Description) |
081 | Prevention of Pollution | ||
CIVIC ACTIVITIES | |||
090 | Legal Services and Legal Aid | ||
091 | Civil Rights Activities |
Ill. Admin. Code tit. 14 , 400, Appendix A, ILLUSTRATION D