EXHIBIT C - Annual Report and Instructions

EXHIBIT C. Annual Report and Instructions

Form AG990-IL INS

ILLINOIS CHARITABLE ORGANIZATION

- FORM AG990-IL FILING INSTRUCTIONS -

LISA MADIGAN

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:

1. $15 Annual Filing Fee - Make check or money order payable to "ILLINOIS CHARITY BUREAU FUND." An annual financial report submitted without proper fees will not be considered filed.

* 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.

2. Form AG990-IL - Complete all sections and line items applicable to the organization. See 6 below for Simplified Filing Option for Small Organizations. An annual financial report submitted with an incomplete Form AG990-IL will not be considered filed.

A. CO#: Include CO# on the Form AG990-IL. Correct any incorrect name or address information if using preprinted form and highlight any corrections.

B. SIGNATURES: The Form AG990-IL must be signed by two different officers (president or other authorized officer and the chief fiscal officer) or by two trustees. One signature shall be accepted if there is only one trustee. A Form AG990-IL without required signatures is incomplete.

C. Part I, Line D: Report "contributions" as defined by the Solicitation for Charity Act. The Solicitation for Charity Act defines "contributions" to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization. A Form AG990-IL that fails to report "contributions" as defined by the Solicitation for Charity Act is incomplete. (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.)

D. Part II, Line J1: Report all program costs associated with a combined fundraising appeal to the extent such was allocated to Charitable Program Service Expense and entered on line J as Charitable Program Service Expense. The amount should equal the amount reported on the back of the AG990-IL form, question 7b(ii). You must have and maintain the documentation to support the allocations made.

E. Part III, Line S: List all fees paid to all fundraising consultants during the year. Attach a list of these consultants listing the name and address of the consultant and the total of all fees paid to each.

F. Part V, Lines W, X, Y Program Service Codes: Select up to three codes from those on the back of these instructions that best describe the program services for which the organization spent funds.

3. IRS Return or Report - IRS form 990 (excluding Schedule B), 990EZ (excluding Schedule B), 990PF, 1041, 1120 or other, must be attached if required by the IRS. If the organization did not file a Federal return or report, attach explanation. An annual financial report submitted without the required Federal return or report is incomplete.

4. Audited Financial Statements must be attached by a public charity if contributions exceeded $150,000 or if the public charity raised contributions in excess of $25,000 through the services of a professional fundraiser. The Solicitation for Charity Act defines contributions to include the gross amounts of cash donations as well as gross sums paid by the public for merchandise, special events, rights or services of the organization. (A complete definition of "contribution" under the Solicitation for Charity Act is shown on the back of these instructions.) An annual financial report without required audited financial statements is incomplete.

5. Form IFC Report of Individual Fundraising Campaign - If the organization used a paid professional fundraiser, a separate Form IFC is required for each campaign, and each must be signed by both the professional fundraiser and an officer or director of the organization. An annual financial report without the required Form IFC is incomplete.

6. Simplified Filing Option for Small Organizations:

* 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

Section1(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

     
(Amended at 29 Ill. Reg. 11788, effective July 15, 2005)

The following state regulations pages link to this page.