The fee for filing these reports is $25 each. You can file these online here. Note that forms for organizations with revenue or support over $500,000 may need to be done by a certified public accountant.
These must be filed within 30 days of the close of a reporting period (January 1 to June 30; July 1 to December 31). When filing, include a copy of the Annual Financial Reports covering the Funding Disclosure Report's reporting period.
Funding Disclosure Reports
You must file a Funding Disclosure Report if you have made in-kind donations of staff, staff time, personnel, or other human resources, offices, or office supplies with a value in excess of $10,000 to a recipient entity during a relevant reporting period.
The report should have the following information:
- Name and address of the donor
- Name and address of the recipient that received or benefitted from the in-kind donation
- Names of any persons (at least one) who exert operational or managerial control in the nonprofit
- Date of the donation
- Description of the in-kind donation
- Charitable purpose and any restrictions on the donation
Financial Disclosure Report
If you spent an aggregate amount or fair market value exceeding $10,000 in one calendar year on covered communications (audio, video, or written communication) to the general public.
The report should have the following information:
- Name and address of the nonprofit
- Names of any persons (at least one) who exert operational or managerial control in the nonprofit
- Detailed description of the covered communication
- Dollar amount paid for each covered communication
- Name and address of the entity receiving the payment
- Date the payment was made
- Name and address of any donor that contributed to the expenditure of the covered communication
- Date and amount of donation, description of any restriction