(1) Each charitable organization, sponsor, professional fundraising consultant, and professional solicitor that collects or takes control or possession of contributions made for a charitable purpose must keep records to permit accurate reporting and auditing as required by law, must not commingle contributions with noncharitable funds as specified in s. 496.415(19), and must be able to account for the funds. When expenditures are not properly documented and disclosed by records, there exists a rebuttable presumption that the charitable organization, sponsor, professional fundraising consultant, or professional solicitor did not properly expend such funds. Noncharitable funds include any funds that are not used or intended to be used for the operation of the charity or for charitable purposes.
(2) Each charitable organization, sponsor, professional fundraising consultant, and professional solicitor must keep for a period of at least 3 years true and accurate records as to its activities in this state which are covered by ss. 496.401-496.424. The records must be made available, without subpoena, to the department for inspection and must be furnished no later than 10 working days after requested.
History.—ss. 17, 26, ch. 91-208; ss. 11, 19, ch. 94-287; s. 7, ch. 2018-84.
Structure Florida Statutes
Title XXXIII - Regulation of Trade, Commerce, Investments, and Solicitations
Chapter 496 - Solicitation of Funds
496.405 - Registration Statements by Charitable Organizations and Sponsors.
496.4055 - Charitable Organization or Sponsor Board Duties.
496.406 - Exemption From Registration.
496.407 - Financial Statement.
496.4071 - Supplemental Financial Disclosure.
496.4072 - Financial Statements for Specific Disaster Relief Solicitations.
496.409 - Registration and Duties of Professional Fundraising Consultant.
496.410 - Registration and Duties of Professional Solicitors.
496.4101 - Licensure of Professional Solicitors and Certain Employees Thereof.
496.411 - Disclosure Requirements and Duties of Charitable Organizations and Sponsors.
496.412 - Disclosure Requirements and Duties of Professional Solicitors.
496.4121 - Collection Receptacles Used for Donations.
496.413 - Contributions Solicited for or Accepted on Behalf of a Named Individual.
496.414 - Duties of Commercial Co-Venturers.
496.416 - Violation as Deceptive or Unfair Trade Practice.
496.418 - Recordkeeping and Accounting.
496.419 - Powers of the Department.
496.4191 - Additional Penalty; Immediate Suspension.
496.420 - Civil Remedies and Enforcement.
496.421 - More Stringent Local Provisions Not Preempted by Ss. 496.401-496.424.
496.422 - Duties of the Department of State.
496.423 - Public Information; Annual Report.
496.424 - Rulemaking Authority.
496.425 - Solicitation of Funds Within Public Transportation Facilities.
496.4255 - Public Airport Not Required to Grant Permit or Access.