Florida Senate - 2014                              CS for SB 638
       
       
        
       By the Committee on Commerce and Tourism; and Senator Brandes
       
       
       
       
       
       577-01736A-14                                          2014638c1
    1                        A bill to be entitled                      
    2         An act relating to charities; amending s. 212.08,
    3         F.S.; excluding charitable organizations or sponsors
    4         disqualified by the Department of Agriculture and
    5         Consumer Services from receiving certain tax
    6         exemptions; amending s. 212.084, F.S.; requiring the
    7         Department of Revenue to revoke or deny a sales tax
    8         exemption to charitable organizations or sponsors
    9         disqualified by the department; providing for a
   10         limited appeal of the denial or revocation of the
   11         sales tax exemption; amending s. 496.404, F.S.;
   12         defining terms; redefining the term “religious
   13         institution”; amending s. 496.405, F.S.; revising the
   14         timeframe within which a charitable organization or
   15         sponsor must report changes to certain information
   16         provided to the department on an initial or renewal
   17         registration statement; providing for the automatic
   18         expiration of a registration for failure to file a
   19         renewal or financial statement by a certain date;
   20         repealing a requirement that the renewal statement be
   21         filed subsequent to the financial statement; repealing
   22         authorization to extend the time to file a renewal
   23         statement; specifying the information that must be
   24         submitted by a parent organization on a consolidated
   25         financial statement; extending the time allowed for
   26         the department to review certain initial or renewal
   27         registration statements; providing that failure of a
   28         charitable organization or sponsor to make certain
   29         disclosures in a registration statement results in the
   30         automatic suspension of an active registration for a
   31         specified period; prohibiting the officers, directors,
   32         trustees, or employees of a charitable organization or
   33         sponsor from allowing certain persons to solicit
   34         contributions on behalf of the charitable organization
   35         or sponsor; specifying that the prohibition against
   36         certain persons soliciting contributions on behalf of
   37         a charitable organization or sponsor due to the
   38         commission of certain felonies includes those felonies
   39         committed in any state as well as any misdemeanor in
   40         another state which constitutes a disqualifying felony
   41         in this state; authorizing the department to deny or
   42         revoke the registration of a charitable organization
   43         or sponsor under certain circumstances; requiring a
   44         charitable organization or sponsor that has ended
   45         solicitation activities in this state to notify the
   46         department in writing; making technical changes;
   47         creating s. 496.4055, F.S.; defining the term
   48         “conflict of interest transaction”; requiring the
   49         board of directors of a charitable organization or
   50         sponsor, or an authorized committee thereof, to adopt
   51         a policy regarding conflict of interest transactions;
   52         amending s. 496.407, F.S.; requiring that the
   53         financial statements of certain charitable
   54         organizations or sponsors be audited or reviewed;
   55         specifying requirements and standards for the audit or
   56         review of a financial statement; restricting the use
   57         of an existing alternative to the required annual
   58         financial statement to certain charities; authorizing
   59         the department to require an audit or review of any
   60         financial statement and to extend the time to file a
   61         financial statement under certain circumstances;
   62         providing that the registration of a charitable
   63         organization or sponsor be suspended upon its failure
   64         to file a financial statement within an extension
   65         period; making technical changes; creating s.
   66         496.4071, F.S.; requiring certain charitable
   67         organizations or sponsors to report specified
   68         supplemental financial information to the department
   69         by a certain date; creating s. 496.4072, F.S.;
   70         requiring certain charitable organizations or sponsors
   71         who solicit contributions for a specific disaster
   72         relief effort to submit quarterly financial statements
   73         to the department; specifying information to be
   74         included in the quarterly financial statement and the
   75         length of the required reporting period; amending ss.
   76         496.409 and 496.410, F.S.; prohibiting a professional
   77         fundraising consultant or professional solicitor from
   78         entering into a contract or agreement with a
   79         charitable organization or sponsor that has not
   80         complied with certain requirements; extending the time
   81         that the department may review initial or renewal
   82         registration statements of professional fundraising
   83         consultants or professional solicitors which contain
   84         certain disclosures; providing that the failure of a
   85         professional fundraising consultant or professional
   86         solicitor to make certain disclosures in an initial or
   87         renewal registration statement results in automatic
   88         suspension of an active registration; prohibiting the
   89         officers, trustees, directors, or employees of a
   90         professional fundraising consultant or a professional
   91         solicitor from allowing certain persons to solicit
   92         contributions on behalf of the professional
   93         fundraising consultant or professional solicitor;
   94         specifying that the prohibition against acting as a
   95         professional solicitor or the employment of certain
   96         persons by a professional solicitor due to the
   97         commission of certain felonies includes those felonies
   98         committed in any state as well as any misdemeanor in
   99         another state which constitutes a disqualifying felony
  100         in this state; authorizing the department to deny or
  101         revoke the registration of a professional fundraising
  102         consultant or professional solicitor under certain
  103         circumstances; revising required information in the
  104         initial or renewal application of a professional
  105         solicitor; repealing a provision authorizing the
  106         payment of a single registration fee for certain
  107         professional solicitors; requiring a professional
  108         solicitor to provide additional specified information
  109         to the department in a solicitation notice; creating
  110         s. 496.4101, F.S.; requiring each officer, director,
  111         trustee, or owner of a professional solicitor and any
  112         employee of a professional solicitor that conducts
  113         telephone solicitations to obtain a solicitor license
  114         from the department; specifying application
  115         information and the application procedure for a
  116         solicitor license; requiring each applicant for a
  117         solicitor license to submit a complete set of his or
  118         her fingerprints and a fee for fingerprint processing
  119         and retention to the department; requiring the
  120         department to submit the applicant’s fingerprints to
  121         the Department of Law Enforcement for a criminal
  122         history background check; providing for retention of
  123         the fingerprints; requiring the department to notify
  124         the Department of Law Enforcement of individuals who
  125         are no longer licensed; requiring that a solicitor
  126         license be renewed annually or expire automatically
  127         upon nonrenewal; requiring that an applicant for a
  128         solicitor license pay certain licensing fees;
  129         providing that licensing fees be deposited into the
  130         General Inspection Trust Fund; requiring that an
  131         applicant for a solicitor license report changes in
  132         information submitted to the department in a specified
  133         manner along with a processing fee; specifying
  134         violations; requiring the department to adopt rules
  135         allowing certain persons to engage in solicitation
  136         activities without a solicitor license for a specified
  137         period; authorizing the department to deny or revoke a
  138         solicitor license under specified circumstances;
  139         amending ss. 496.411 and 496.412, F.S.; expanding and
  140         revising required solicitation disclosures of
  141         charitable organizations, sponsors, and professional
  142         solicitors; requiring that certain exempt charitable
  143         organizations or sponsors also provide such
  144         solicitation disclosures; requiring that such
  145         solicitation disclosures be placed online under
  146         certain circumstances; creating s. 496.4121, F.S.;
  147         defining the term “collection receptacle”; requiring
  148         that collection receptacles display permanent signs or
  149         labels; specifying requirements for the physical
  150         appearance of such labels or signs and information
  151         displayed thereon; requiring that a charitable
  152         organization or sponsor using a collection receptacle
  153         provide certain information to a donor upon request;
  154         amending s. 496.415, F.S.; providing that the
  155         submission of false, misleading, or inaccurate
  156         information in a document connected with a
  157         solicitation or sales promotion is unlawful; providing
  158         that the failure to remit specified funds to a
  159         charitable organization or sponsor is unlawful;
  160         amending s. 496.419, F.S.; increasing administrative
  161         fines for violations of the Solicitation of
  162         Contributions Act; creating s. 496.4191, F.S.;
  163         requiring the department to immediately suspend a
  164         registration or processing of an application for
  165         registration for a specified period if the registrant,
  166         applicant, or any officer or director thereof is
  167         criminally charged with certain offenses; creating s.
  168         496.430, F.S.; authorizing the department to
  169         disqualify a charitable organization or sponsor from
  170         receiving a sales tax exemption under specified
  171         circumstances; providing that a charitable
  172         organization or sponsor may appeal a disqualification
  173         order; specifying appeal procedure; providing
  174         exceptions; providing that a disqualification order
  175         remains effective for a specified period; specifying
  176         the procedure to lift a disqualification order;
  177         requiring the department to provide a final
  178         disqualification order to the Department of Revenue
  179         within a specified period; providing that a final
  180         disqualification order is conclusive as to a
  181         charitable organization or sponsor’s right to a sales
  182         tax exemption; requiring the Department of Revenue to
  183         revoke or deny a sales tax exemption to a charitable
  184         organization or sponsor subject to a final
  185         disqualification order within a specified period;
  186         providing for a limited appeal of the revocation or
  187         denial of the sales tax exemption; providing
  188         applicability; amending s. 741.0305, F.S.; conforming
  189         a cross-reference; creating s. 496.431, F.s.;
  190         providing for severability; making an appropriation;
  191         providing an effective date.
  192          
  193  Be It Enacted by the Legislature of the State of Florida:
  194  
  195         Section 1. Paragraph (p) of subsection (7) of section
  196  212.08, Florida Statutes, is amended to read:
  197         212.08 Sales, rental, use, consumption, distribution, and
  198  storage tax; specified exemptions.—The sale at retail, the
  199  rental, the use, the consumption, the distribution, and the
  200  storage to be used or consumed in this state of the following
  201  are hereby specifically exempt from the tax imposed by this
  202  chapter.
  203         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  204  entity by this chapter do not inure to any transaction that is
  205  otherwise taxable under this chapter when payment is made by a
  206  representative or employee of the entity by any means,
  207  including, but not limited to, cash, check, or credit card, even
  208  when that representative or employee is subsequently reimbursed
  209  by the entity. In addition, exemptions provided to any entity by
  210  this subsection do not inure to any transaction that is
  211  otherwise taxable under this chapter unless the entity has
  212  obtained a sales tax exemption certificate from the department
  213  or the entity obtains or provides other documentation as
  214  required by the department. Eligible purchases or leases made
  215  with such a certificate must be in strict compliance with this
  216  subsection and departmental rules, and any person who makes an
  217  exempt purchase with a certificate that is not in strict
  218  compliance with this subsection and the rules is liable for and
  219  shall pay the tax. The department may adopt rules to administer
  220  this subsection.
  221         (p) Section 501(c)(3) organizations.—Also exempt from the
  222  tax imposed by this chapter are sales or leases to organizations
  223  determined by the Internal Revenue Service to be currently
  224  exempt from federal income tax pursuant to s. 501(c)(3) of the
  225  Internal Revenue Code of 1986, as amended, if when such leases
  226  or purchases are used in carrying on their customary nonprofit
  227  activities, unless such organizations are subject to a final
  228  disqualification order issued by the Department of Agriculture
  229  and Consumer Services pursuant to s. 496.430.
  230         Section 2. Subsection (3) of section 212.084, Florida
  231  Statutes, is amended, and subsection (7) is added to that
  232  section, to read:
  233         212.084 Review of exemption certificates; reissuance;
  234  specified expiration date; temporary exemption certificates.—
  235         (3) After review is completed and it has been determined
  236  that an institution, organization, or individual is actively
  237  engaged in a bona fide exempt endeavor and is not subject to a
  238  final disqualification order issued by the Department of
  239  Agriculture and Consumer Services pursuant to s. 496.430, the
  240  department shall reissue an exemption certificate to the entity.
  241  However, each certificate so reissued is valid for 5 consecutive
  242  years, at which time the review and reissuance procedure
  243  provided by this section apply again. If the department
  244  determines that an entity no longer qualifies for an exemption,
  245  it shall revoke the tax exemption certificate of the entity.
  246         (7) The department shall revoke or refuse to grant a sales
  247  tax exemption certificate to an institution, organization, or
  248  individual that is the subject of a final disqualification order
  249  issued by the Department of Agriculture and Consumer Services
  250  pursuant to s. 496.430. A revocation or denial under this
  251  subsection is subject to challenge under chapter 120 only as to
  252  whether a disqualification order is in effect. The institution,
  253  organization, or individual must appeal or challenge the
  254  validity of the disqualification order pursuant to s.
  255  496.430(2).
  256         Section 3. Section 496.404, Florida Statutes, is amended to
  257  read:
  258         496.404 Definitions.—As used in ss. 496.401-496.424, the
  259  term:
  260         (1) “Charitable organization” means a any person who is or
  261  holds herself or himself out to be established for any
  262  benevolent, educational, philanthropic, humane, scientific,
  263  artistic, patriotic, social welfare or advocacy, public health,
  264  environmental conservation, civic, or other eleemosynary
  265  purpose, or a any person who in any manner employs a charitable
  266  appeal as the basis for any solicitation or an appeal that
  267  suggests that there is a charitable purpose to any solicitation.
  268  The term It includes a chapter, branch, area office, or similar
  269  affiliate soliciting contributions within the state for a
  270  charitable organization that which has its principal place of
  271  business outside the state.
  272         (2) “Charitable purpose” means any benevolent,
  273  philanthropic, patriotic, educational, humane, scientific,
  274  artistic, public health, social welfare or advocacy,
  275  environmental conservation, civic, or other eleemosynary
  276  objective.
  277         (3) “Charitable sales promotion” means an advertising or
  278  sales campaign conducted by a commercial co-venturer which
  279  represents that the purchase or use of goods or services offered
  280  by the commercial co-venturer are to benefit a charitable
  281  organization. The provision of advertising services to a
  282  charitable organization does not, in itself, constitute a
  283  charitable sales promotion.
  284         (4) “Commercial co-venturer” means a any person who, for
  285  profit, regularly and primarily is engaged in trade or commerce
  286  other than in connection with solicitation of contributions and
  287  who conducts a charitable sales promotion or a sponsor sales
  288  promotion.
  289         (5) “Contribution” means the promise, pledge, or grant of
  290  any money or property, financial assistance, or any other thing
  291  of value in response to a solicitation. The term “Contribution”
  292  includes, in the case of a charitable organization or sponsor
  293  offering goods and services to the public, the difference
  294  between the direct cost of the goods and services to the
  295  charitable organization or sponsor and the price at which the
  296  charitable organization or sponsor or any person acting on
  297  behalf of the charitable organization or sponsor resells those
  298  goods or services to the public. The term “Contribution” does
  299  not include bona fide fees, dues, or assessments paid by
  300  members, if provided that membership is not conferred solely as
  301  consideration for making a contribution in response to a
  302  solicitation;. “Contribution” also does not include funds
  303  obtained by a charitable organization or sponsor pursuant to
  304  government grants or contracts; funds, or obtained as an
  305  allocation from a United Way organization that is duly
  306  registered with the department; or funds received from an
  307  organization that is exempt from federal income taxation under
  308  s. 501(a) of the Internal Revenue Code and described in s.
  309  501(c) of the Internal Revenue Code which that is duly
  310  registered with the department.
  311         (6) “Crisis” means an event that garners widespread
  312  national or global media coverage due to an actual or perceived
  313  threat of harm to an individual, a group, or a community.
  314         (7)(6) “Department” means the Department of Agriculture and
  315  Consumer Services.
  316         (8) “Disaster” means a natural, technological, or civil
  317  event, including, but not limited to, an explosion, chemical
  318  spill, earthquake, tsunami, landslide, volcanic activity,
  319  avalanche, wildfire, tornado, hurricane, drought, or flood,
  320  which affects one or more countries and causes damage of
  321  sufficient severity and magnitude to result in:
  322         (a) An official declaration of a state of emergency; or
  323         (b) An official request for international assistance.
  324         (9)(7) “Division” means the Division of Consumer Services
  325  of the Department of Agriculture and Consumer Services.
  326         (10)(8) “Educational institutions” means those institutions
  327  and organizations described in s. 212.08(7)(cc)8.a. The term
  328  includes private nonprofit organizations, the purpose of which
  329  is to raise funds for schools teaching grades kindergarten
  330  through grade 12, colleges, and universities, including any
  331  nonprofit newspaper of free or paid circulation primarily on
  332  university or college campuses which holds a current exemption
  333  from federal income tax under s. 501(c)(3) of the Internal
  334  Revenue Code, any educational television network or system
  335  established pursuant to s. 1001.25 or s. 1001.26, and any
  336  nonprofit television or radio station that is a part of such
  337  network or system and that holds a current exemption from
  338  federal income tax under s. 501(c)(3) of the Internal Revenue
  339  Code. The term also includes a nonprofit educational cable
  340  consortium that holds a current exemption from federal income
  341  tax under s. 501(c)(3) of the Internal Revenue Code, whose
  342  primary purpose is the delivery of educational and instructional
  343  cable television programming and whose members are composed
  344  exclusively of educational organizations that hold a valid
  345  consumer certificate of exemption and that are either an
  346  educational institution as defined in this subsection or
  347  qualified as a nonprofit organization pursuant to s. 501(c)(3)
  348  of the Internal Revenue Code.
  349         (11)(9) “Emergency service employee” means an any employee
  350  who is a firefighter, as defined in s. 633.102, or ambulance
  351  driver, emergency medical technician, or paramedic, as defined
  352  in s. 401.23.
  353         (12)(10) “Federated fundraising organization” means a
  354  federation of independent charitable organizations that which
  355  have voluntarily joined together, including, but not limited to,
  356  a united way or community chest, for purposes of raising and
  357  distributing contributions for and among themselves and where
  358  membership does not confer operating authority and control of
  359  the individual organization upon the federated group
  360  organization.
  361         (13)(11) “Fundraising costs” means those costs incurred in
  362  inducing others to make contributions to a charitable
  363  organization or sponsor for which the contributors will receive
  364  no direct economic benefit. Fundraising costs include, but are
  365  not limited to, salaries, rent, acquiring and obtaining mailing
  366  lists, printing, mailing, and all direct and indirect costs of
  367  soliciting, as well as the cost of unsolicited merchandise sent
  368  to encourage contributions.
  369         (14)(12) “Law enforcement officer” means a any person who
  370  is elected, appointed, or employed by any municipality or the
  371  state or any political subdivision thereof and:
  372         (a) Who is vested with authority to bear arms and make
  373  arrests and whose primary responsibility is the prevention and
  374  detection of crime or the enforcement of the criminal, traffic,
  375  or highway laws of the state; or
  376         (b) Whose responsibility includes supervision, protection,
  377  care, custody, or control of inmates within a correctional
  378  institution.
  379         (15) “Management and general costs” means all such costs of
  380  a charitable organization or sponsor which are not identifiable
  381  with a single program or fundraising activity but which are
  382  indispensable to the conduct of such programs and activities and
  383  the charitable organization’s or sponsor’s existence. The term
  384  includes, but is not limited to, expenses for:
  385         (a) The overall direction of the organization.
  386         (b) Business management.
  387         (c) General recordkeeping.
  388         (d) Budgeting.
  389         (e) Financial reporting and related expenses.
  390         (f) Salaries.
  391         (g) Rent.
  392         (h) Supplies.
  393         (i) Equipment.
  394         (j) General overhead.
  395         (16)(13) “Membership” means the relationship of a person to
  396  an organization which that entitles her or him to the
  397  privileges, professional standing, honors, or other direct
  398  benefit of the organization in addition to the right to vote,
  399  elect officers, and hold office in the organization.
  400         (17)(14) “Owner” means a any person who has a direct or
  401  indirect interest in any professional fundraising consultant or
  402  professional solicitor.
  403         (18)(15) “Parent organization” means that part of a
  404  charitable organization or sponsor which coordinates,
  405  supervises, or exercises control over policy, fundraising, and
  406  expenditures or assists or advises one or more of the
  407  organization’s chapters, branches, or affiliates in this state.
  408         (19)(16) “Person” means an any individual, organization,
  409  trust, foundation, group, association, entity, partnership,
  410  corporation, society, or any combination thereof of them.
  411         (20)(17) “Professional fundraising consultant” means a any
  412  person who is retained by a charitable organization or sponsor
  413  for a fixed fee or rate under a written agreement to plan,
  414  manage, conduct, carry on, advise, consult, or prepare material
  415  for a solicitation of contributions in this state, but who does
  416  not solicit contributions or employ, procure, or engage any
  417  compensated person to solicit contributions and who does not at
  418  any time have custody or control of contributions. A bona fide
  419  volunteer or bona fide employee or salaried officer of a
  420  charitable organization or sponsor maintaining a permanent
  421  establishment in this state is not a professional fundraising
  422  consultant. An attorney, investment counselor, or banker who
  423  advises an individual, corporation, or association to make a
  424  charitable contribution is not a professional fundraising
  425  consultant as the result of such advice.
  426         (21)(18) “Professional solicitor” means a any person who,
  427  for compensation, performs for a charitable organization or
  428  sponsor any service in connection with which contributions are
  429  or will be solicited in, or from a location in, this state by
  430  the compensated person or by any person it employs, procures, or
  431  otherwise engages, directly or indirectly, to solicit
  432  contributions, or a person who plans, conducts, manages, carries
  433  on, advises, consults, whether directly or indirectly, in
  434  connection with the solicitation of contributions for or on
  435  behalf of a charitable organization or sponsor, but who does not
  436  qualify as a professional fundraising consultant. A bona fide
  437  volunteer or bona fide employee or salaried officer of a
  438  charitable organization or sponsor maintaining a permanent
  439  establishment in this state is not a professional solicitor. An
  440  attorney, investment counselor, or banker who advises an
  441  individual, corporation, or association to make a charitable
  442  contribution is not a professional solicitor as the result of
  443  such advice.
  444         (22) “Program service costs” means all expenses incurred
  445  primarily to accomplish the charitable organization or sponsor’s
  446  stated purposes. The term does not include fundraising costs.
  447         (23)(19) “Religious institution” means any church,
  448  ecclesiastical or denominational organization, or established
  449  physical place for worship in this state at which nonprofit
  450  religious services and activities are regularly conducted and
  451  carried on, and includes those bona fide religious groups which
  452  do not maintain specific places of worship. The term “Religious
  453  institution” also includes any separate group or corporation
  454  that which forms an integral part of a religious institution
  455  that which is exempt from federal income tax under the
  456  provisions of s. 501(c)(3) of the Internal Revenue Code, that is
  457  or qualifies as being exempt from filing an annual tax return
  458  under the provisions of 26 U.S.C. s. 6033, and that which is not
  459  primarily supported by funds solicited outside its own
  460  membership or congregation.
  461         (24)(20) “Solicitation” means a request, directly or
  462  indirectly, for money, property, financial assistance, or any
  463  other thing of value on the plea or representation that such
  464  money, property, financial assistance, or other thing of value
  465  or a portion of it will be used for a charitable or sponsor
  466  purpose or will benefit a charitable organization or sponsor.
  467  The term “Solicitation” includes, but is not limited to, the
  468  following methods of requesting or securing the promise, pledge,
  469  or grant of money, property, financial assistance, or any other
  470  thing of value:
  471         (a) Making any oral or written request;
  472         (b) Making any announcement to the press, on radio or
  473  television, by telephone or telegraph, or by any other
  474  communication device concerning an appeal or campaign by or for
  475  any charitable organization or sponsor or for any charitable or
  476  sponsor purpose;
  477         (c) Distributing, circulating, posting, or publishing any
  478  handbill, written advertisement, or other publication that
  479  directly or by implication seeks to obtain any contribution; or
  480         (d) Selling or offering or attempting to sell any
  481  advertisement, advertising space, book, card, coupon, chance,
  482  device, magazine, membership, merchandise, subscription,
  483  sponsorship, flower, admission, ticket, food, or other service
  484  or tangible good, item, or thing of value, or any right of any
  485  description in connection with which any appeal is made for any
  486  charitable organization or sponsor or charitable or sponsor
  487  purpose, or when the name of any charitable organization or
  488  sponsor is used or referred to in any such appeal as an
  489  inducement or reason for making the sale or when, in connection
  490  with the sale or offer or attempt to sell, any statement is made
  491  that all or part of the proceeds from the sale will be used for
  492  any charitable or sponsor purpose or will benefit any charitable
  493  organization or sponsor.
  494  
  495  A solicitation is considered as having taken place whether or
  496  not the person making the solicitation receives any
  497  contribution. A solicitation does not occur when a person
  498  applies for a grant or an award to the government or to an
  499  organization that is exempt from federal income taxation under
  500  s. 501(a) of the Internal Revenue Code and described in s.
  501  501(c) of the Internal Revenue Code and is duly registered with
  502  the department.
  503         (25)(21) “Sponsor” means a group or person that which is or
  504  holds itself out to be soliciting contributions by the use of
  505  any name that which implies that the group or person is in any
  506  way affiliated with or organized for the benefit of emergency
  507  service employees or law enforcement officers and the group or
  508  person which is not a charitable organization. The term includes
  509  a chapter, branch, or affiliate that which has its principal
  510  place of business outside the state, if such chapter, branch, or
  511  affiliate solicits or holds itself out to be soliciting
  512  contributions in this state.
  513         (26)(22) “Sponsor purpose” means any program or endeavor
  514  performed to benefit emergency service employees or law
  515  enforcement officers.
  516         (27)(23) “Sponsor sales promotion” means an advertising or
  517  sales campaign conducted by a commercial co-venturer who
  518  represents that the purchase or use of goods or services offered
  519  by the commercial co-venturer will be used for a sponsor purpose
  520  or donated to a sponsor. The provision of advertising services
  521  to a sponsor does not, in itself, constitute a sponsor sales
  522  promotion.
  523         Section 4. Subsection (1), paragraphs (a) and (g) of
  524  subsection (2), subsection (3), paragraph (b) of subsection (4),
  525  and subsections (7) and (8) of section 496.405, Florida
  526  Statutes, are amended, and subsections (9) and (10) are added to
  527  that section, to read:
  528         496.405 Registration statements by charitable organizations
  529  and sponsors.—
  530         (1)(a) A charitable organization or sponsor, unless
  531  exempted pursuant to s. 496.406, which intends to solicit
  532  contributions in this state by any means or have funds solicited
  533  on its behalf by any other person, charitable organization,
  534  sponsor, commercial co-venturer, or professional solicitor, or
  535  that participates in a charitable sales promotion or sponsor
  536  sales promotion, must, before prior to engaging in any of these
  537  activities, file an initial registration statement, and a
  538  renewal statement annually thereafter, with the department.
  539         (a)(b)Except as provided in paragraph (b), any changes in
  540  the information submitted on the initial registration statement
  541  or the last renewal statement must be updated annually on a
  542  renewal statement provided by the department on or before the
  543  date that marks 1 year after the date the department approved
  544  the initial registration statement as provided in this section.
  545  The department shall annually provide a renewal statement to
  546  each registrant by mail or by electronic mail at least 30 days
  547  before the renewal date.
  548         (b) Any changes to the information submitted to the
  549  department pursuant to paragraph (2)(d) on the initial
  550  registration statement or the last renewal statement must be
  551  reported to the department on a form prescribed by the
  552  department within 10 days after the change occurs.
  553         (c) A charitable organization or sponsor that is required
  554  to file an initial registration statement or annual renewal
  555  statement may not, before prior to approval of its statement by
  556  the department in accordance with subsection (7), solicit
  557  contributions or have contributions solicited on its behalf by
  558  any other person, charitable organization, sponsor, commercial
  559  co-venturer, or professional solicitor, or participate in a
  560  charitable sales promotion or sponsor sales promotion.
  561         (d) For good cause shown, the department may extend the
  562  time for the filing of an annual renewal statement or financial
  563  report for a period not to exceed 60 days, during which time the
  564  previous registration remains in effect.
  565         (d)(e)In no event shall The registration of a charitable
  566  organization or sponsor may not continue in effect and shall
  567  expire without further action of the department:
  568         1. After the date the charitable organization or sponsor
  569  should have filed, but failed to file, its renewal statement
  570  financial report in accordance with this section.
  571         2.For failure to provide a financial statement within any
  572  extension period provided under and s. 496.407. The organization
  573  may not file a renewal statement until it has filed the required
  574  financial report with the department.
  575         (2) The initial registration statement must be submitted on
  576  a form prescribed by the department, signed by an authorized
  577  official of the charitable organization or sponsor who shall
  578  certify that the registration statement is true and correct, and
  579  include the following information or material:
  580         (a) A copy of the financial statement report or Internal
  581  Revenue Service Form 990 and all attached schedules or Internal
  582  Revenue Service Form 990-EZ and Schedule O required under s.
  583  496.407 for the immediately preceding fiscal year. A newly
  584  organized charitable organization or sponsor with no financial
  585  history must file a budget for the current fiscal year.
  586         (g) The following information must be filed with the
  587  initial registration statement and must be updated when any
  588  change occurs in the information that was previously filed with
  589  the initial registration statement:
  590         1. The principal street address and telephone number of the
  591  charitable organization or sponsor and the street address and
  592  telephone numbers of any offices in this state or, if the
  593  charitable organization or sponsor does not maintain an office
  594  in this state, the name, street address, and telephone number of
  595  the person who that has custody of its financial records. The
  596  parent organization that files a consolidated registration
  597  statement on behalf of its chapters, branches, or affiliates
  598  must additionally provide the street addresses and telephone
  599  numbers of all such locations in this state.
  600         2. The names and street addresses of the officers,
  601  directors, trustees, and the principal salaried executive
  602  personnel.
  603         3. The date when the charitable organization’s or sponsor’s
  604  fiscal year ends.
  605         4. A list or description of the major program activities.
  606         5. The names, street addresses, and telephone numbers of
  607  the individuals or officers who have final responsibility for
  608  the custody of the contributions and who will be responsible for
  609  the final distribution of the contributions.
  610         (3) Each chapter, branch, or affiliate of a parent
  611  organization that is required to register under this section
  612  must either file a separate registration statement and financial
  613  statement report or must report the required information to its
  614  parent organization, which shall then file, on a form prescribed
  615  by the department, a consolidated registration statement for the
  616  parent organization and its Florida chapters, branches, and
  617  affiliates. A consolidated registration statement filed by a
  618  parent organization must include or be accompanied by financial
  619  statements reports as specified in s. 496.407 for the parent
  620  organization and each of its Florida chapters, branches, and
  621  affiliates that solicited or received contributions during the
  622  preceding fiscal year. However, if all contributions received by
  623  chapters, branches, or affiliates are remitted directly into a
  624  depository account that which feeds directly into the parent
  625  organization’s centralized accounting system from which all
  626  disbursements are made, the parent organization may submit one
  627  consolidated financial statement report on a form prescribed by
  628  the department. The consolidated financial statement must
  629  reflect the activities of each chapter, branch, or affiliate of
  630  the parent organization, including all contributions received in
  631  the name of each chapter, branch, or affiliate; all payments
  632  made to each chapter, branch, or affiliate; and all
  633  administrative fees assessed to each chapter, branch, or
  634  affiliate.
  635         (4)
  636         (b) A charitable organization or sponsor that which fails
  637  to file a registration statement by the due date may be assessed
  638  an additional fee for such late filing. The late filing fee is
  639  shall be $25 for each month or part of a month after the date on
  640  which the annual renewal statement was and financial report were
  641  due to be filed with the department.
  642         (7)(a) The department must examine each initial
  643  registration statement or annual renewal statement and the
  644  supporting documents filed by a charitable organization or
  645  sponsor and shall determine whether the registration
  646  requirements are satisfied. Within 15 business working days
  647  after its receipt of a statement, the department must examine
  648  the statement, notify the applicant of any apparent errors or
  649  omissions, and request any additional information the department
  650  is allowed by law to require. Failure to correct an error or
  651  omission or to supply additional information is not grounds for
  652  denial of the initial registration or annual renewal statement
  653  unless the department has notified the applicant within such
  654  period of 15 business days the 15-working-day period. The
  655  department must approve or deny each statement, or must notify
  656  the applicant that the activity for which she or he seeks
  657  registration is exempt from the registration requirement, within
  658  15 business working days after receipt of the initial
  659  registration or annual renewal statement or the requested
  660  additional information or correction of errors or omissions. Any
  661  statement that is not approved or denied within 15 business
  662  working days after receipt of the requested additional
  663  information or correction of errors or omissions is approved.
  664  Within 7 business working days after receipt of a notification
  665  that the registration requirements are not satisfied, the
  666  charitable organization or sponsor may request a hearing. The
  667  hearing must be held within 7 business working days after
  668  receipt of the request, and any recommended order, if one is
  669  issued, must be rendered within 3 business working days of the
  670  hearing. The final order must then be issued within 2 business
  671  working days after the recommended order. If a recommended order
  672  is not issued, the final order must be issued within 5 business
  673  working days after the hearing. The proceedings must be
  674  conducted in accordance with chapter 120, except that the time
  675  limits and provisions set forth in this subsection prevail to
  676  the extent of any conflict.
  677         (b) If a charitable organization or sponsor discloses
  678  information specified in subparagraphs (2)(d)2.-7. in the
  679  initial registration statement or annual renewal statement, the
  680  time limits of this subsection are waived, and the department
  681  shall process such initial registration statement or annual
  682  renewal statement in accordance with the time limits in chapter
  683  120. The registration of a charitable organization or sponsor
  684  shall be automatically suspended for failure to disclose any
  685  information specified in subparagraphs (2)(d)2.-7. until such
  686  time as the required information is submitted to the department.
  687         (8) A No charitable organization or sponsor, or any
  688  officer, director, trustee, or employee thereof, may not shall
  689  knowingly allow any officer, director, trustee, or employee of
  690  the charitable organization or sponsor of its officers,
  691  directors, trustees, or employees to solicit contributions on
  692  behalf of such charitable organization or sponsor if such
  693  officer, director, trustee, or employee has, in any state,
  694  regardless of adjudication, been convicted of, or found guilty
  695  of, or pled guilty or nolo contendere to, or has been
  696  incarcerated within the last 10 years as a result of having
  697  previously been convicted of, or found guilty of, or pled guilty
  698  or nolo contendere to, any felony within the last 10 years or
  699  any crime within the last 10 years involving fraud, theft,
  700  larceny, embezzlement, fraudulent conversion, misappropriation
  701  of property, or any crime arising from the conduct of a
  702  solicitation for a charitable organization or sponsor, or has
  703  been enjoined, in any state, from violating any law relating to
  704  a charitable solicitation. The prohibitions in this subsection
  705  also apply to any misdemeanor in another state which constitutes
  706  a disqualifying felony in this state.
  707         (9) The department may deny or revoke the registration of a
  708  charitable organization or sponsor if the charitable
  709  organization or sponsor, or any officer, director, or trustee
  710  thereof, has had the right to solicit contributions revoked in
  711  any state, has entered into an agreement with any state to cease
  712  soliciting contributions within that state, or has been ordered
  713  by any court or governmental agency to cease soliciting
  714  contributions within any state.
  715         (10) A charitable organization or sponsor registered under
  716  this section which ends solicitation activities or participation
  717  in charitable sales promotions in this state shall immediately
  718  notify the department in writing of the date such activities
  719  ceased.
  720         Section 5. Section 496.4055, Florida Statutes, is created
  721  to read:
  722         496.4055 Charitable organization or sponsor board duties.—
  723         (1) As used in this section, the term “conflict of interest
  724  transaction” means a transaction between a charitable
  725  organization or sponsor and another party in which a director,
  726  officer, or trustee of the charitable organization or sponsor
  727  has a direct or indirect interest. The term includes, but is not
  728  limited to, the sale, lease, or exchange of property to or from
  729  the charitable organization or sponsor; the lending of moneys to
  730  or borrowing of moneys from the charitable organization or
  731  sponsor; and the payment of compensation for services provided
  732  to or from the charitable organization or sponsor.
  733         (2) The board of directors, or an authorized committee
  734  thereof, of a charitable organization or sponsor required to
  735  register with the department under s. 496.405 shall adopt a
  736  policy regarding conflict of interest transactions.
  737         Section 6. Section 496.407, Florida Statutes, is amended to
  738  read:
  739         496.407 Financial statement report.—
  740         (1) A charitable organization or sponsor that is required
  741  to initially register or annually renew registration must file
  742  an annual financial statement report for the immediately
  743  preceding fiscal year on upon a form prescribed by the
  744  department.
  745         (a) The statement report must include the following:
  746         1.(a) A balance sheet.
  747         2.(b) A statement of support, revenue and expenses, and any
  748  change in the fund balance.
  749         3.(c) The names and addresses of the charitable
  750  organizations or sponsors, professional fundraising consultant,
  751  professional solicitors, and commercial co-venturers used, if
  752  any, and the amounts received from each of them, if any.
  753         4.(d) A statement of functional expenses that must include,
  754  but not be limited to, expenses in the following categories:
  755         a.1. Program service costs.
  756         b.2. Management and general costs.
  757         c.3. Fundraising costs.
  758         (b) The financial statement must be audited or reviewed as
  759  follows:
  760         1. For a charitable organization or sponsor that receives
  761  less than $500,000 in annual contributions, a compilation,
  762  audit, or review of the financial statement is optional.
  763         2. For a charitable organization or sponsor that receives
  764  at least $500,000 but less than $1 million in annual
  765  contributions, the financial statement shall be reviewed or
  766  audited by an independent certified public accountant.
  767         3. For a charitable organization or sponsor that receives
  768  $1 million or more in annual contributions, the financial
  769  statement shall be audited by an independent certified public
  770  accountant.
  771         (c) Audits and reviews shall be prepared in accordance with
  772  the following standards:
  773         1. Audits shall be prepared by an independent certified
  774  public account in accordance with generally accepted auditing
  775  standards, including the Statements on Auditing Standards.
  776         2. Reviews shall be prepared by an independent certified
  777  public accountant in accordance with the Statements on Standards
  778  for Accounting and Review Services.
  779         (d) Audited and reviewed financial statements must be
  780  accompanied by a report signed and prepared by the independent
  781  certified public accountant performing such audit or review.
  782         (2) In lieu of the financial statement report described in
  783  subsection (1), a charitable organization or sponsor that
  784  receives less than $500,000 in annual contributions may submit a
  785  copy of its Internal Revenue Service Form 990 and all attached
  786  schedules filed for the preceding fiscal year, or a copy of its
  787  Internal Revenue Service Form 990-EZ and Schedule O filed for
  788  the preceding fiscal year.
  789         (3) Upon a showing of good cause by a charitable
  790  organization or sponsor, the department may extend the time for
  791  the filing of a financial statement required under this section
  792  by up to 180 days, during which time the previous registration
  793  shall remain active. The registration shall be automatically
  794  suspended for failure to file the financial statement within the
  795  extension period.
  796         (4) The department may require that an audit or review be
  797  conducted for any financial statement submitted by any
  798  charitable organization or sponsor. A charitable organization or
  799  sponsor may elect to also include a financial report that has
  800  been audited by an independent certified public accountant or an
  801  audit with opinion by an independent certified public
  802  accountant. In the event that a charitable organization or
  803  sponsor elects to file an audited financial report, this
  804  optional filing must be noted in the department’s annual report
  805  submitted pursuant to s. 496.423.
  806         Section 7. Section 496.4071, Florida Statutes, is created
  807  to read:
  808         496.4071Supplemental financial disclosure.—
  809         (1) If, for the immediately preceding fiscal year, a
  810  charitable organization or sponsor had more than $1 million in
  811  total revenue and spent less than 25 percent of the
  812  organization’s total annual functional expenses on program
  813  service costs, in addition to any financial statement required
  814  under s. 496.407, the charitable organization or sponsor shall
  815  file the following supplemental financial information on a form
  816  prescribed by the department:
  817         (a) The dollar amount and the percentage of total revenue
  818  and charitable contributions allocated to funding each of the
  819  following administrative functions:
  820         1. Total salaries of all persons employed by the charitable
  821  organization or sponsor.
  822         2. Fundraising.
  823         3. Travel expenses.
  824         4. Overhead and other expenses related to managing and
  825  administering the charitable organization or sponsor.
  826         (b) The name of and specific sum earned by or paid to all
  827  employees or consultants who earned or were paid more than
  828  $100,000 during the immediately preceding fiscal year.
  829         (c) The name of and specific sum paid to all service
  830  providers who were paid $100,000 or more during the immediately
  831  preceding fiscal year and a brief description of the services
  832  provided.
  833         (d) The dollar amount and percentage of total revenue and
  834  charitable contributions allocated to programs.
  835         (e) The details of any economic or business transactions
  836  between the charitable organization or sponsor and an officer,
  837  trustee, or director of the charitable organization or sponsor;
  838  the immediate family of an officer, trustee, or director of the
  839  charitable organization or sponsor; any entity controlled by an
  840  officer, trustee, or director of the charitable organization or
  841  sponsor; any entity controlled by the immediate family of an
  842  officer, trustee, or director of the charitable organization or
  843  sponsor; any entity that employed or engaged for consultation an
  844  officer, trustee, or director of the charitable organization or
  845  sponsor; and any entity that employed or engaged for
  846  consultation the immediate family of an officer, trustee, or
  847  director of the charitable organization or sponsor. As used in
  848  this paragraph, the term “immediate family” means a parent,
  849  spouse, child, sibling, grandparent, grandchild, brother-in-law,
  850  sister-in-law, son-in-law, daughter-in-law, mother-in-law, or
  851  father-in-law.
  852         (2) The supplemental financial information required under
  853  subsection (1) must be filed with the department by the
  854  charitable organization or sponsor within 30 days after
  855  receiving a request for such information from the department.
  856         Section 8. Section 496.4072, Florida Statutes, is created
  857  to read:
  858         496.4072 Financial statements for specific disaster relief
  859  solicitations.—
  860         (1) A charitable organization or sponsor that solicits
  861  contributions in this state for a charitable purpose related to
  862  a specific disaster or crisis and receives at least $100,000 in
  863  contributions in response to such solicitation shall file
  864  quarterly disaster relief financial statements with the
  865  department on a form prescribed by the department. The quarterly
  866  statements must detail the contributions secured as a result of
  867  the solicitation and the manner in which such contributions were
  868  expended. The department shall post notice on its website of the
  869  disasters and crises subject to the additional reporting
  870  requirements in this section within ten days of the disaster or
  871  crisis.
  872         (2) The first quarterly statement shall be filed on the
  873  last day of the third month following the accrual of at least
  874  $100,000 in contributions after the commencement of
  875  solicitations for the specific disaster or crisis. The
  876  charitable organization or sponsor shall continue to file
  877  quarterly statements with the department until the quarter after
  878  all contributions raised in response to the solicitation are
  879  expended.
  880         Section 9. Subsections (4), (6), and (9) of section
  881  496.409, Florida Statutes, are amended, and subsection (10) is
  882  added to that section, to read:
  883         496.409 Registration and duties of professional fundraising
  884  consultant.—
  885         (4) A professional fundraising consultant may enter into a
  886  contract or agreement with a charitable organization or sponsor
  887  only if the charitable organization or sponsor has complied with
  888  all applicable provisions of this chapter. A Every contract or
  889  agreement between a professional fundraising consultant and a
  890  charitable organization or sponsor must be in writing, signed by
  891  two authorized officials of the charitable organization or
  892  sponsor, and filed by the professional fundraising consultant
  893  with the department at least 5 days before prior to the
  894  performance of any material service by the professional
  895  fundraising consultant. Solicitation under the contract or
  896  agreement may not begin before the filing of the contract or
  897  agreement.
  898         (6)(a) The department shall examine each registration
  899  statement and all supporting documents filed by a professional
  900  fundraising consultant and determine whether the registration
  901  requirements are satisfied. If the department determines that
  902  the registration requirements are not satisfied, the department
  903  must notify the professional fundraising consultant within 15
  904  business working days after its receipt of the registration
  905  statement; otherwise the registration statement is approved.
  906  Within 7 business working days after receipt of a notification
  907  that the registration requirements are not satisfied, the
  908  applicant may request a hearing. The hearing must be held within
  909  7 business working days after receipt of the request, and any
  910  recommended order, if one is issued, must be rendered within 3
  911  business working days after the hearing. The final order must
  912  then be issued within 2 business working days after the
  913  recommended order. If there is no recommended order, the final
  914  order must be issued within 5 business working days after the
  915  hearing. The proceedings must be conducted in accordance with
  916  chapter 120, except that the time limits and provisions set
  917  forth in this subsection prevail to the extent of any conflict.
  918         (b) If a professional fundraising consultant discloses
  919  information specified in paragraphs (2)(e)-(g) in the initial
  920  application for registration or renewal application, the
  921  processing time limits of this subsection are waived and the
  922  department shall process the initial application for
  923  registration or the renewal application in accordance with the
  924  time limits in chapter 120. The registration of a professional
  925  consultant shall be automatically suspended for failure to
  926  disclose any information specified in paragraphs (2)(e)-(g)
  927  until such time as the required information is submitted to the
  928  department.
  929         (9) A No person may not act as a professional fundraising
  930  consultant, and a no professional fundraising consultant, or any
  931  officer, director, trustee, or employee thereof, may not shall
  932  knowingly employ any officer, trustee, director, or employee, if
  933  such person has, in any state, regardless of adjudication, been
  934  convicted of, or found guilty of, or pled guilty or nolo
  935  contendere to, or has been incarcerated within the last 10 years
  936  as a result of having previously been convicted of, or found
  937  guilty of, or pled guilty or nolo contendere to, any crime
  938  within the last 10 years involving fraud, theft, larceny,
  939  embezzlement, fraudulent conversion, or misappropriation of
  940  property, or any crime arising from the conduct of a
  941  solicitation for a charitable organization or sponsor, or has
  942  been enjoined in any state from violating any law relating to a
  943  charitable solicitation.
  944         (10) The department may deny or revoke the registration of
  945  a professional fundraising consultant if the professional
  946  fundraising consultant, or any of its officers, directors, or
  947  trustees, has had the right to solicit contributions revoked in
  948  any state, has entered into an agreement with any state to cease
  949  soliciting contributions within that state, or has been ordered
  950  by any court or governmental agency to cease soliciting
  951  contributions within any state.
  952         Section 10. Present subsections (3), (5), (7), (14), and
  953  (15) of section 496.410, Florida Statutes, are amended,
  954  paragraphs (j), (k), and (l) are added to subsection (2) of that
  955  section, paragraphs (i) through (n) are added to subsection (6)
  956  of that section, and a new subsection (15) is added to that
  957  section, to read:
  958         496.410 Registration and duties of professional
  959  solicitors.—
  960         (2) Applications for registration or renewal of
  961  registration must be submitted on a form prescribed by rule of
  962  the department, signed by an authorized official of the
  963  professional solicitor who shall certify that the report is true
  964  and correct, and must include the following information:
  965         (j) A list of all telephone numbers the applicant will use
  966  to solicit contributions as well as the actual physical address
  967  associated with each telephone number and any fictitious names
  968  associated with such address.
  969         (k) A copy of any script, outline, or presentation used by
  970  the applicant to solicit contributions or, if such solicitation
  971  aids are not used, written confirmation thereof.
  972         (l) A copy of sales information or literature provided to a
  973  donor or potential donor by the applicant in connection with a
  974  solicitation.
  975         (3) The application for registration must be accompanied by
  976  a fee of $300. A professional solicitor that is a partnership or
  977  corporation may register for and pay a single fee on behalf of
  978  all of its partners, members, officers, directors, agents, and
  979  employees. In that case, The names and street addresses of all
  980  the officers, employees, and agents of the professional
  981  solicitor and all other persons with whom the professional
  982  solicitor has contracted to work under its direction, including
  983  solicitors, must be listed in the application or furnished to
  984  the department within 5 days after the date of employment or
  985  contractual arrangement. Each registration is valid for 1 year
  986  and. The registration may be renewed for an additional 1-year
  987  period upon application to the department and payment of the
  988  registration fee.
  989         (5)(a) The department must examine each registration
  990  statement and supporting documents filed by a professional
  991  solicitor. If the department determines that the registration
  992  requirements are not satisfied, the department must notify the
  993  professional solicitor within 15 business working days after its
  994  receipt of the registration statement; otherwise the
  995  registration statement is approved. Within 7 business working
  996  days after receipt of a notification that the registration
  997  requirements are not satisfied, the applicant may request a
  998  hearing. The hearing must be held within 7 business working days
  999  after receipt of the request, and any recommended order, if one
 1000  is issued, must be rendered within 3 business working days after
 1001  the hearing. The final order must then be issued within 2
 1002  business working days after the recommended order. If there is
 1003  no recommended order, the final order must be issued within 5
 1004  business working days after the hearing. The proceedings must be
 1005  conducted in accordance with chapter 120, except that the time
 1006  limits and provisions set forth in this subsection prevail to
 1007  the extent of any conflict.
 1008         (b) If a professional solicitor makes a disclosure
 1009  specified in paragraphs (2)(f)-(h) in the initial application
 1010  for registration or the renewal application, the processing time
 1011  limits of this subsection are waived and the department shall
 1012  process the initial application for registration or renewal
 1013  application in accordance with the time limits in chapter 120.
 1014  The registration of a professional solicitor shall be
 1015  automatically suspended for failure to disclose any information
 1016  specified in paragraphs (2)(f)-(h) until such time as the
 1017  required information is submitted to the department.
 1018         (6) No less than 15 days before commencing any solicitation
 1019  campaign or event, the professional solicitor must file with the
 1020  department a solicitation notice on a form prescribed by the
 1021  department. The notice must be signed and sworn to by the
 1022  contracting officer of the professional solicitor and must
 1023  include:
 1024         (i) A statement of the guaranteed minimum percentage of the
 1025  gross receipts from contributions which will be remitted to the
 1026  charitable organization or sponsor, if any, or, if the
 1027  solicitation involves the sale of goods, services, or tickets to
 1028  a fundraising event, the percentage of the purchase price which
 1029  will be remitted to the charitable organization or sponsor, if
 1030  any.
 1031         (j) The percentage of a contribution which may be deducted
 1032  as a charitable contribution under federal income tax laws.
 1033         (k) A statement as to whether any owner, director, officer,
 1034  trustee, or employee of the professional solicitor is related as
 1035  a parent, spouse, child, sibling, grandparent, grandchild,
 1036  brother-in-law, sister-in-law, son-in-law, daughter-in-law,
 1037  mother-in-law, or father-in-law to:
 1038         1. Another officer, director, owner, trustee, or employee
 1039  of the professional solicitor.
 1040         2. Any officer, director, owner, trustee, or employee of a
 1041  charitable organization or sponsor under contract to the
 1042  professional solicitor.
 1043         3. Any supplier or vendor providing goods or services to a
 1044  charitable organization or sponsor under contract to the
 1045  professional solicitor.
 1046         (l) The beginning and ending dates of the solicitation
 1047  campaign.
 1048         (m) A copy of any script, outline, or presentation used by
 1049  the professional solicitor to solicit contributions for the
 1050  solicitation campaign. If such aids are not used, written
 1051  confirmation thereof.
 1052         (n) A copy of sales information or literature provided to a
 1053  donor or potential donor by the professional solicitor in
 1054  connection with the solicitation campaign.
 1055         (7) A professional solicitor may enter into a contract or
 1056  agreement with a charitable organization or sponsor only if the
 1057  charitable organization or sponsor has complied with all
 1058  applicable provisions of this chapter. A Each contract or
 1059  agreement between a professional solicitor and a charitable
 1060  organization or sponsor for each solicitation campaign must be
 1061  in writing, signed by two authorized officials of the charitable
 1062  organization or sponsor, one of whom must be a member of the
 1063  organization’s governing body and one of whom must be the
 1064  authorized contracting officer for the professional solicitor,
 1065  and contain all of the following provisions:
 1066         (a) A statement of the charitable or sponsor purpose and
 1067  program for which the solicitation campaign is being conducted.
 1068         (b) A statement of the respective obligations of the
 1069  professional solicitor and the charitable organization or
 1070  sponsor.
 1071         (c) A statement of the guaranteed minimum percentage of the
 1072  gross receipts from contributions which will be remitted to the
 1073  charitable organization or sponsor, if any, or, if the
 1074  solicitation involves the sale of goods, services, or tickets to
 1075  a fundraising event, the percentage of the purchase price which
 1076  will be remitted to the charitable organization or sponsor, if
 1077  any. Any stated percentage shall exclude any amount which the
 1078  charitable organization or sponsor is to pay as fundraising
 1079  costs.
 1080         (d) A statement of the percentage of the gross revenue
 1081  which the professional solicitor will be compensated. If the
 1082  compensation of the professional solicitor is not contingent
 1083  upon the number of contributions or the amount of revenue
 1084  received, his or her compensation shall be expressed as a
 1085  reasonable estimate of the percentage of the gross revenue, and
 1086  the contract must clearly disclose the assumptions upon which
 1087  the estimate is based. The stated assumptions must be based upon
 1088  all of the relevant facts known to the professional solicitor
 1089  regarding the solicitation to be conducted by the professional
 1090  solicitor.
 1091         (e) The effective and termination dates of the contract.
 1092         (14) A No person may not act as a professional solicitor,
 1093  and a no professional solicitor, or any officer, director,
 1094  trustee, or employee thereof, may not shall, to solicit for
 1095  compensation, knowingly employ any officer, trustee, director,
 1096  employee, or any person with a controlling interest therein, who
 1097  has, in any state, regardless of adjudication, been convicted
 1098  of, or found guilty of, or pled guilty or nolo contendere to, or
 1099  has been incarcerated within the last 10 years as a result of
 1100  having previously been convicted of, or found guilty of, or pled
 1101  guilty or nolo contendere to, a felony within the last 10 years
 1102  involving fraud, theft, larceny, embezzlement, fraudulent
 1103  conversion, or misappropriation of property, or any crime
 1104  arising from the conduct of a solicitation for a charitable
 1105  organization or sponsor, or has been enjoined in any state from
 1106  violating any law relating to a charitable solicitation. The
 1107  prohibitions in this subsection also apply to any misdemeanor in
 1108  another state which constitutes a disqualifying felony in this
 1109  state.
 1110         (15) The department may deny or revoke the registration of
 1111  a professional solicitor if the professional solicitor, or any
 1112  of its officers, directors, trustees, or agents, has had the
 1113  right to solicit contributions revoked in any state, has entered
 1114  into an agreement with any state to cease soliciting
 1115  contributions within that state, or has been ordered by any
 1116  court or governmental agency to cease soliciting contributions
 1117  within any state.
 1118         (16)(15) All registration fees must be paid to the
 1119  department and deposited into the General Inspection Trust Fund.
 1120         Section 11. Section 496.4101, Florida Statutes, is created
 1121  to read:
 1122         496.4101 Licensure of professional solicitors and certain
 1123  employees thereof.—
 1124         (1) Each officer, director, trustee, or owner of a
 1125  professional solicitor and any employee of a professional
 1126  solicitor conducting telephonic solicitations must, before
 1127  engaging in solicitation activities, obtain a solicitor license
 1128  from the department.
 1129         (2) Persons required to obtain a solicitor license under
 1130  subsection (1) shall submit to the department, in such form as
 1131  the department prescribes, an application for a solicitor
 1132  license. The application must include the following information:
 1133         (a)The true name, date of birth, unique identification
 1134  number of a driver license or other valid form of
 1135  identification, and home address of the applicant.
 1136         (b)If the applicant, in any state, regardless of
 1137  adjudication, has previously been convicted of, or found guilty
 1138  of, or pled guilty or nolo contendere to, or has been
 1139  incarcerated within the last 10 years as a result of having
 1140  previously been convicted of, or found guilty of, or pled guilty
 1141  or nolo contendere to, any crime within the last 10 years
 1142  involving fraud, theft, larceny, embezzlement, fraudulent
 1143  conversion, or misappropriation of property, or any crime
 1144  arising from the conduct of a solicitation for a charitable
 1145  organization or sponsor, or has been enjoined, in any state,
 1146  from violating any law relating to a charitable solicitation.
 1147         (c)If the applicant, in any state, is involved in pending
 1148  litigation or has had entered against her or him an injunction,
 1149  a temporary restraining order, or a final judgment or order,
 1150  including a stipulated judgment or order, an assurance of
 1151  voluntary compliance, cease and desist, or any similar document,
 1152  in any civil or administrative action involving fraud, theft,
 1153  larceny, embezzlement, fraudulent conversion, or
 1154  misappropriation of property, or has been enjoined from
 1155  violating any law relating to a charitable solicitation.
 1156         (3)(a)Each applicant shall submit a complete set of his or
 1157  her fingerprints with the initial application for a solicitor
 1158  license and a fee equal to the federal and state costs for
 1159  fingerprint processing and fingerprint retention. The state cost
 1160  for fingerprint processing is that authorized in s.
 1161  943.053(3)(b) for records provided to persons or entities other
 1162  than those specified as exceptions therein.
 1163         (b)The department shall forward the fingerprints to the
 1164  Department of Law Enforcement for state processing, and the
 1165  Department of Law Enforcement shall forward them to the Federal
 1166  Bureau of Investigation for national processing.
 1167         (c)All fingerprints submitted to the Department of Law
 1168  Enforcement as required under this subsection shall be retained
 1169  by the Department of Law Enforcement as provided under s.
 1170  943.05(2)(g) and (h) and enrolled in the Federal Bureau of
 1171  Investigation’s national retained print arrest notification
 1172  program. Fingerprints shall not be enrolled in the national
 1173  retained print arrest notification program until the Department
 1174  of Law Enforcement begins participation with the Federal Bureau
 1175  of Investigation. Arrest fingerprints will be searched against
 1176  the retained prints by the Department of Law Enforcement and the
 1177  Federal Bureau of Investigation.
 1178         (d)For any renewal of the applicant’s license, the
 1179  department shall request the Department of Law Enforcement to
 1180  forward the retained fingerprints of the applicant to the
 1181  Federal Bureau of Investigation unless the applicant is enrolled
 1182  in the national retained print arrest notification program
 1183  described in paragraph (c). The fee for the national criminal
 1184  history check will be paid as part of the renewal fee to the
 1185  department and forwarded by the department to Department of Law
 1186  Enforcement. If the applicant’s fingerprints are retained in the
 1187  national retained print arrest notification program, the
 1188  applicant shall pay the state and national retention fee to the
 1189  department which will forward the fee to the Department of Law
 1190  Enforcement.
 1191         (e)The department shall notify the Department of Law
 1192  Enforcement regarding any person whose fingerprints have been
 1193  retained but who is no longer licensed under this chapter.
 1194         (f)The department shall screen background results to
 1195  determine if an applicant meets licensure requirements.
 1196         (4) A solicitor license must be renewed annually by the
 1197  submission of a renewal application. A solicitor license that is
 1198  not renewed expires without further action by the department.
 1199         (5) Each applicant for a solicitor license shall remit a
 1200  license fee of $100 to the department at the time the initial
 1201  application is filed with the department and an annual renewal
 1202  fee of $100 thereafter. All fees collected, less the cost of
 1203  administration, shall be deposited into the General Inspection
 1204  Trust Fund.
 1205         (6) Any material change to the information submitted to the
 1206  department in the initial application or renewal application for
 1207  a solicitor license shall be reported to the department by the
 1208  applicant or licensee within 10 days after the change occurs.
 1209  The applicant or licensee shall also remit a fee in the amount
 1210  of $10 for processing the change to the initial or renewal
 1211  application.
 1212         (7) It is a violation of this chapter:
 1213         (a) For an applicant to provide inaccurate or incomplete
 1214  information to the department in the initial or renewal
 1215  application for a solicitor license.
 1216         (b) For any person specified in subsection (1) to fail to
 1217  maintain a solicitor license as required by this section.
 1218         (c) For a professional solicitor to allow, require, permit,
 1219  or authorize an employee without an active solicitor license
 1220  issued under this section to conduct telephonic solicitations.
 1221         (8) The department shall adopt rules that allow certain
 1222  applicants to engage in solicitation activities on an interim
 1223  basis until such time as a solicitor license is granted or
 1224  denied.
 1225         (9) The department may deny or revoke any solicitor license
 1226  if the applicant or licensee has had the right to solicit
 1227  contributions revoked in any state, has entered into an
 1228  agreement with any state to cease soliciting contributions
 1229  within that state, has been ordered by any court or governmental
 1230  agency to cease soliciting contributions within any state, or is
 1231  subject to any disqualification specified in s. 496.410(14).
 1232         Section 12. Subsections (2) and (3) of section 496.411,
 1233  Florida Statutes, are amended to read:
 1234         496.411 Disclosure requirements and duties of charitable
 1235  organizations and sponsors.—
 1236         (2) A charitable organization or sponsor soliciting in this
 1237  state must include all of the following disclosures at the point
 1238  of solicitation:
 1239         (a) The name of the charitable organization or sponsor and
 1240  state of the principal place of business of the charitable
 1241  organization or sponsor;
 1242         (b) A description of the purpose or purposes for which the
 1243  solicitation is being made;
 1244         (c) Upon request, the name and either the address or
 1245  telephone number of a representative to whom inquiries could be
 1246  addressed;
 1247         (d) Upon request, the amount of the contribution which may
 1248  be deducted as a charitable contribution under federal income
 1249  tax laws;
 1250         (e) Upon request, the source from which a written financial
 1251  statement may be obtained. Such financial statement must be for
 1252  the immediate preceding past fiscal year and must be consistent
 1253  with the annual financial statement report filed under s.
 1254  496.407. The written financial statement must be provided within
 1255  14 days after the request and must state the purpose for which
 1256  funds are raised, the total amount of all contributions raised,
 1257  the total costs and expenses incurred in raising contributions,
 1258  the total amount of contributions dedicated to the stated
 1259  purpose or disbursed for the stated purpose, and whether the
 1260  services of another person or organization have been contracted
 1261  to conduct solicitation activities.
 1262         (3) Every charitable organization or sponsor that which is
 1263  required to register under s. 496.405 or is exempt under s.
 1264  496.406(1)(d) shall must conspicuously display in capital
 1265  letters the following statement on every printed solicitation,
 1266  written confirmation, receipt, or reminder of a contribution:
 1267  
 1268         “A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL
 1269         INFORMATION MAY BE OBTAINED FROM THE DIVISION OF
 1270         CONSUMER SERVICES BY CALLING TOLL-FREE WITHIN THE
 1271         STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT,
 1272         APPROVAL, OR RECOMMENDATION BY THE STATE.”
 1273  
 1274  The statement must include a toll-free number and website for
 1275  the division which that can be used to obtain the registration
 1276  information. If When the solicitation consists of more than one
 1277  piece, the statement must be displayed prominently in the
 1278  solicitation materials. If the solicitation occurs through a
 1279  website, the statement must be conspicuously displayed on the
 1280  webpage where donations are requested.
 1281         Section 13. Subsection (1) of section 496.412, Florida
 1282  Statutes, is amended to read:
 1283         496.412 Disclosure requirements and duties of professional
 1284  solicitors.—
 1285         (1) A professional solicitor must comply with and be
 1286  responsible for complying or causing compliance with the
 1287  following disclosures:
 1288         (a) Before Prior to orally requesting a contribution, or
 1289  contemporaneously with a written request for a contribution, a
 1290  professional solicitor must clearly disclose:
 1291         1. The name of the professional solicitor as on file with
 1292  the department.
 1293         2. If the individual acting on behalf of the professional
 1294  solicitor identifies himself or herself by name, the
 1295  individual’s legal name.
 1296         3. The name and state of the principal place of business of
 1297  the charitable organization or sponsor and a description of how
 1298  the contributions raised by the solicitation will be used for a
 1299  charitable or sponsor purpose; or, if there is no charitable
 1300  organization or sponsor, a description as to how the
 1301  contributions raised by the solicitation will be used for a
 1302  charitable or sponsor purpose.
 1303         (b) In the case of a solicitation campaign conducted
 1304  orally, whether by telephone or otherwise, any written
 1305  confirmation, receipt, or reminder sent to any person who has
 1306  contributed or has pledged to contribute, shall include a clear
 1307  disclosure of the information required by paragraph (a).
 1308         (c) In addition to the information required by paragraph
 1309  (a), any written confirmation, receipt, or reminder of
 1310  contribution made pursuant to an oral solicitation and any
 1311  written solicitation shall conspicuously state in capital
 1312  letters:
 1313  
 1314         “A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL
 1315         INFORMATION MAY BE OBTAINED FROM THE DIVISION OF
 1316         CONSUMER SERVICES BY CALLING TOLL-FREE WITHIN THE
 1317         STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT,
 1318         APPROVAL, OR RECOMMENDATION BY THE STATE.”
 1319  
 1320  The statement must include a toll-free number and website for
 1321  the division which that can be used to obtain the registration
 1322  information. If When the solicitation consists of more than one
 1323  piece, the statement must be displayed prominently in the
 1324  solicitation materials. If the solicitation occurs on a website,
 1325  the statement must be conspicuously displayed on the webpage
 1326  where donations are requested.
 1327         (d) If requested by the person being solicited, the
 1328  professional solicitor shall inform that person in writing,
 1329  within 14 days after of the request, of the fixed percentage of
 1330  the gross revenue or the reasonable estimate of the percentage
 1331  of the gross revenue that the charitable organization or sponsor
 1332  will receive as a benefit from the solicitation campaign or
 1333  shall immediately notify the person being solicited that the
 1334  information is available on the department’s website or by
 1335  calling the division’s toll-free number.
 1336         (e) If requested by the person being solicited, the
 1337  professional solicitor shall inform that person in writing,
 1338  within 14 days after of the request, of the percentage of the
 1339  contribution which may be deducted as a charitable contribution
 1340  under federal income tax laws or shall immediately notify the
 1341  person being solicited that the information is available on the
 1342  department’s website or by calling the division’s toll-free
 1343  number.
 1344         Section 14. Section 496.4121, Florida Statutes, is created
 1345  to read:
 1346         496.4121 Collection receptacles used for donations.—
 1347         (1) As used in this section, the term “collection
 1348  receptacle“ means a receptacle used to collect donated clothing,
 1349  household items, or other goods for resale.
 1350         (2) A collection receptacle must display a permanent sign
 1351  or label on each side which contains the following information
 1352  printed in letters that are at least 3 inches in height and no
 1353  less than one-half inch in width, in a color that contrasts with
 1354  the color of the collection receptacle:
 1355         (a) For collection receptacles used by a person required to
 1356  register under this chapter, the name, business address,
 1357  telephone number, and registration number of the charitable
 1358  organization or sponsor for whom the solicitation is made.
 1359         (b) For collection receptacles placed or maintained in
 1360  public view by a person not required to register under this
 1361  chapter or by a person not claiming an exemption pursuant to
 1362  496.406, the name, telephone number, and physical address of the
 1363  business conducting the solicitation and the statement: “This is
 1364  not a charity. Donations made here support a for-profit business
 1365  and are not tax deductible.”
 1366         (3) Upon request, a charitable organization or sponsor
 1367  using a collection receptacle must provide the donor with
 1368  documentation of its tax-exempt status and the registration
 1369  issued under this chapter.
 1370         Section 15. Subsection (2) of section 496.415, Florida
 1371  Statutes, is amended, and subsection (18) is added to that
 1372  section, to read:
 1373         496.415 Prohibited acts.—It is unlawful for any person in
 1374  connection with the planning, conduct, or execution of any
 1375  solicitation or charitable or sponsor sales promotion to:
 1376         (2) Knowingly Submit false, misleading, or inaccurate
 1377  information in a document that is filed with the department,
 1378  provided to the public, or offered in response to a request or
 1379  investigation by the department, the Department of Legal
 1380  Affairs, or the state attorney.
 1381         (18) Fail to remit to a charitable organization or sponsor
 1382  the disclosed guaranteed minimum percentage of gross receipts
 1383  from contributions as required under s. 496.410(7)(c) or, if the
 1384  solicitation involved the sale of goods, services, or tickets to
 1385  a fundraising event, the percentage of the purchase price as
 1386  agreed in the contract or agreement as required under this
 1387  chapter.
 1388         Section 16. Subsection (5) of section 496.419, Florida
 1389  Statutes, is amended to read:
 1390         496.419 Powers of the department.—
 1391         (5) Upon a finding as set forth in subsection (4), the
 1392  department may enter an order doing one or more of the
 1393  following:
 1394         (a) Issuing a notice of noncompliance pursuant to s.
 1395  120.695;
 1396         (b) Issuing a cease and desist order that directs that the
 1397  person cease and desist specified fundraising activities;
 1398         (c) Refusing to register or canceling or suspending a
 1399  registration;
 1400         (d) Placing the registrant on probation for a period of
 1401  time, subject to such conditions as the department may specify;
 1402         (e) Canceling an exemption granted under s. 496.406; and
 1403         (f) Except as provided in paragraph (g), imposing an
 1404  administrative fine not to exceed $5,000 $1,000 for each act or
 1405  omission that which constitutes a violation of ss. 496.401
 1406  496.424 or s. 496.426 or a rule or order. With respect to a s.
 1407  501(c)(3) organization, the penalty imposed pursuant to this
 1408  subsection may shall not exceed $500 per violation for failure
 1409  to register under s. 496.405 or file for an exemption under s.
 1410  496.406(2). The penalty shall be the entire amount per violation
 1411  and is not to be interpreted as a daily penalty; and
 1412         (g) Imposing an administrative fine not to exceed $10,000
 1413  for a violation of this chapter that involves fraud or
 1414  deception.
 1415         Section 17. Section 496.4191, Florida Statutes, is created
 1416  to read:
 1417         496.4191Additional penalty; immediate suspension.—Upon
 1418  notification and subsequent written verification by a law
 1419  enforcement agency, a court, a state attorney, or the Florida
 1420  Department of Law Enforcement, the department shall immediately
 1421  suspend a registration or the processing of an application for a
 1422  registration if the registrant, applicant, or any officer or
 1423  director of the registrant or applicant is formally charged with
 1424  a crime involving fraud, theft, larceny, embezzlement, or
 1425  fraudulent conversion or misappropriation of property or any
 1426  crime arising from the conduct of a solicitation for a
 1427  charitable organization or sponsor until final disposition of
 1428  the case or removal or resignation of that officer or director.
 1429         Section 18. Section 496.430, Florida Statutes, is created
 1430  to read:
 1431         496.430 Disqualification for certain tax exemptions.—
 1432         (1) The department may issue an order to disqualify a
 1433  charitable organization or sponsor from receiving any sales tax
 1434  exemption certificate issued by the Department of Revenue if the
 1435  department finds, based up on the average of functional expenses
 1436  and program service costs provided to the department pursuant to
 1437  s. 496.407 for the 3 most recent fiscal years, that the
 1438  charitable organization or sponsor has failed to expend at least
 1439  25 percent of its total annual functional expenses on program
 1440  service costs.
 1441         (2) A charitable organization or sponsor may appeal a
 1442  disqualification order by requesting a hearing within 21 days
 1443  after notification from the department that it has issued a
 1444  disqualification order under this section. The hearing must be
 1445  conducted in accordance with chapter 120.
 1446         (3) Notwithstanding a finding under subsection (1) that a
 1447  charitable organization or sponsor has failed to expend at least
 1448  25 percent of its total annual functional expenses on program
 1449  service costs, the department may decline to issue a
 1450  disqualification order if the charitable organization or sponsor
 1451  establishes:
 1452         (a) That payments were made to affiliates which should be
 1453  considered in calculating the program service costs;
 1454         (b) That revenue was accumulated for a specific program
 1455  purpose consistent with representations in solicitations; or
 1456         (c) Such other mitigating circumstances as are defined by
 1457  rule of the department.
 1458         (4) A disqualification order issued by the department
 1459  pursuant to this section is effective for at least 1 year after
 1460  such order becomes final and shall remain effective until such
 1461  time as the department receives sufficient evidence from the
 1462  disqualified charitable organization or sponsor which
 1463  demonstrates it expends at least 25 percent of its total annual
 1464  functional expenses on program service costs.
 1465         (a) The charitable organization or sponsor may not submit
 1466  such evidence to the department sooner than 1 year after the
 1467  disqualification order becomes final and may not submit such
 1468  information more than once each year for consideration by the
 1469  department.
 1470         (b) The department shall also consider any financial
 1471  statement that was submitted by the charitable organization or
 1472  sponsor to the department pursuant to s. 496.407 after the
 1473  disqualification order became final.
 1474         (5) The department shall provide a disqualification order
 1475  to the Department of Revenue within 30 days after such order
 1476  becomes final. A final disqualification order is conclusive as
 1477  to the charitable organization’s or sponsor’s entitlement to any
 1478  sales tax exemption. The Department of Revenue shall revoke or
 1479  refuse to grant a sales tax exemption certificate to a
 1480  charitable organization or sponsor subject to a final
 1481  disqualification order within 30 days after receiving such
 1482  disqualification order. A charitable organization or sponsor may
 1483  not appeal or challenge the revocation or denial of a sales tax
 1484  exemption certificate by the Department of Revenue if such
 1485  revocation or denial is based upon a final disqualification
 1486  order issued pursuant to this section.
 1487         (6) This section does not apply to a charitable
 1488  organization or sponsor that:
 1489         (a) Is not required to register under this chapter with the
 1490  department; or
 1491         (b) Has been in existence for less than 4 years.
 1492         Section 19. Paragraph (a) of subsection (3) of section
 1493  741.0305, Florida Statutes, is amended to read:
 1494         741.0305 Marriage fee reduction for completion of
 1495  premarital preparation course.—
 1496         (3)(a) All individuals electing to participate in a
 1497  premarital preparation course shall choose from the following
 1498  list of qualified instructors:
 1499         1. A psychologist licensed under chapter 490.
 1500         2. A clinical social worker licensed under chapter 491.
 1501         3. A marriage and family therapist licensed under chapter
 1502  491.
 1503         4. A mental health counselor licensed under chapter 491.
 1504         5. An official representative of a religious institution
 1505  which is recognized under s. 496.404(23) 496.404(19), if the
 1506  representative has relevant training.
 1507         6. Any other provider designated by a judicial circuit,
 1508  including, but not limited to, school counselors who are
 1509  certified to offer such courses. Each judicial circuit may
 1510  establish a roster of area course providers, including those who
 1511  offer the course on a sliding fee scale or for free.
 1512         Section 20. Section 496.431, Florida Statutes, is created
 1513  to read:
 1514         496.431 Severability.—If any provision of this chapter or
 1515  its application to any person or circumstance is held invalid,
 1516  the invalidity does not affect other provisions or applications
 1517  of this chapter which can be given effect without the invalid
 1518  provision or application, and to this end the provisions of this
 1519  chapter are severable.
 1520         Section 21. For the 2014-2015 fiscal year, there is
 1521  appropriated to the Department of Agriculture and Consumer
 1522  Services, the sums of $235,352 in recurring and $239,357 in
 1523  nonrecurring funds from the General Inspection Trust Fund, and 4
 1524  full-time equivalent positions with associated salary rate of
 1525  $143,264 are authorized for the purpose of implementing this
 1526  act.
 1527         Section 22. This act shall take effect July 1, 2014.