§ 6-408. Annual report

   (a) Required. -- A charitable organization that solicits or intends to solicit charitable contributions after it submits a registration statement to the Secretary of State shall submit an annual report in accordance with this section.

(b) Submission deadline. -- A charitable organization shall submit an annual report to the Secretary of State:

   (1) within 6 months after the end of the charitable organization's fiscal year; or

   (2) by any later date that the Secretary of State sets.

(c) Contents. -- The annual report shall contain:

   (1) any change to the registration statement and to a previous annual report;

   (2) the financial information and any supporting audit or review that the Secretary of State requires; and

   (3) an affidavit signed by the chairman, president, or other principal officer attesting to the truth of the annual report and all supporting documents.

HISTORY: An. Code 1957, art. 41, § 3-202; 1992, ch. 4, § 2; ch. 125, § 1.