2006 Utah Code - 13-22-8 — Exemptions.

     13-22-8.   Exemptions.
     (1) Section 13-22-5 does not apply to:
     (a) a solicitation that an organization conducts among its own established and bona fide membership exclusively through the voluntarily donated efforts of other members or officers of the organization;
     (b) a bona fide religious, ecclesiastical, or denominational organization if:
     (i) the solicitation is made for a church, missionary, religious, or humanitarian purpose; and
     (ii) the organization is either:
     (A) a lawfully organized corporation, institution, society, church, or established physical place of worship, at which nonprofit religious services and activities are regularly conducted and carried on;
     (B) a bona fide religious group:
     (I) that does not maintain specific places of worship;
     (II) that is not subject to federal income tax; and
     (III) not required to file an IRS Form 990 under any circumstance; or
     (C) a separate group or corporation that is an integral part of an institution that is an income tax exempt organization under 26 U.S.C. Sec. 501(c)(3) and is not primarily supported by funds solicited outside its own membership or congregation;
     (c) a solicitation by a broadcast media owned or operated by an educational institution or governmental entity, or any entity organized solely for the support of that broadcast media;
     (d) except as provided in Subsection 13-22-21(1), a solicitation for the relief of any person sustaining a life-threatening illness or injury specified by name at the time of solicitation if the entire amount collected without any deduction is turned over to the named person;
     (e) a political party authorized to transact its affairs within this state and any candidate and campaign worker of the party if the content and manner of any solicitation make clear that the solicitation is for the benefit of the political party or candidate;
     (f) a political action committee or group soliciting funds relating to issues or candidates on the ballot if the committee or group is required to file financial information with a federal or state election commission;
     (g) any school accredited by the state, any accredited institution of higher learning, or club or parent, teacher, or student organization within and authorized by the school in support of the operations or extracurricular activities of the school;
     (h) a public or higher education foundation established under Title 53A or 53B;
     (i) a television station, radio station, or newspaper of general circulation that donates air time or print space for no consideration as part of a cooperative solicitation effort on behalf of a charitable organization, whether or not that organization is required to register under this chapter;
     (j) a volunteer fire department, rescue squad, or local civil defense organization whose financial oversight is under the control of a local governmental entity;
     (k) any governmental unit of any state or the United States; and
     (l) any corporation:
     (i) established by an act of the United States Congress; and
     (ii) that is required by federal law to submit an annual report:
     (A) on the activities of the corporation, including an itemized report of all receipts and expenditures of the corporation; and

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     (B) to the United States Secretary of Defense to be:
     (I) audited; and
     (II) submitted to the United States Congress.
     (2) Any organization claiming an exemption under this section bears the burden of proving its eligibility for, or the applicability of, the exemption claimed.
     (3) Each organization exempt from registration pursuant to this section that makes a material change in its legal status, officers, address, or similar changes shall file a report informing the division of its current legal status, business address, business phone, officers, and primary contact person within 30 days of the change.
     (4) The division may by rule:
     (a) require organizations exempt from registration pursuant to this section to file a notice of claim of exemption;
     (b) prescribe the contents of the notice of claim; and
     (c) require a filing fee for the notice, as determined under Section 63-38-3.2.

Amended by Chapter 55, 2004 General Session