Florida Senate - 2014                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 638
       
       
       
       
       
       
                                Ì135114sÎ135114                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 3/AD/2R         .                                
             04/29/2014 02:32 PM       .                                
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       Senator Brandes moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 812 - 996
    4  and insert:
    5         (a) The charitable organization or sponsor may redact
    6  information that is not subject to public inspection pursuant to
    7  26 U.S.C. s. 6104(d)(3) from such forms and schedules before
    8  submission.
    9         (b) Forms and schedules submitted by a charitable
   10  organization or sponsor that receives at least $500,000 in
   11  annual contributions must be prepared by a certified public
   12  accountant or other professionals who normally prepare such
   13  forms and schedules in the ordinary course of their business.
   14         (3) Upon a showing of good cause by a charitable
   15  organization or sponsor, the department may extend the time for
   16  the filing of a financial statement required under this section
   17  by up to 180 days, during which time the previous registration
   18  shall remain active. The registration shall be automatically
   19  suspended for failure to file the financial statement within the
   20  extension period.
   21         (4) The department may require that an audit or review be
   22  conducted for any financial statement submitted by any
   23  charitable organization or sponsor if the department finds
   24  discrepancies in the charitable organization’s or sponsor’s
   25  financial statement, which include, but are not limited to,
   26  irregular or inconsistent information. A charitable organization
   27  or sponsor may elect to also include a financial report that has
   28  been audited by an independent certified public accountant or an
   29  audit with opinion by an independent certified public
   30  accountant. In the event that a charitable organization or
   31  sponsor elects to file an audited financial report, this
   32  optional filing must be noted in the department’s annual report
   33  submitted pursuant to s. 496.423.
   34         Section 8. Section 496.4071, Florida Statutes, is created
   35  to read:
   36         496.4071Supplemental financial disclosure.—
   37         (1) If, for the immediately preceding fiscal year, a
   38  charitable organization or sponsor had more than $1 million in
   39  total revenue and spent less than 25 percent of the
   40  organization’s total annual functional expenses on program
   41  service costs, in addition to any financial statement required
   42  under s. 496.407, the charitable organization or sponsor shall
   43  file the following supplemental financial information on a form
   44  prescribed by the department:
   45         (a) The dollar amount and the percentage of total revenue
   46  and charitable contributions allocated to funding each of the
   47  following administrative functions:
   48         1. Total salaries of all persons employed by the charitable
   49  organization or sponsor.
   50         2. Fundraising, including the names of any professional
   51  solicitors, amounts paid to the professional solicitors, and
   52  contributions received from a professional solicitor’s campaign.
   53         3. Travel expenses.
   54         4. Overhead and other expenses related to managing and
   55  administering the charitable organization or sponsor.
   56         (b) The name of and specific sum earned by or paid to all
   57  employees or consultants who earned or were paid more than
   58  $100,000 during the immediately preceding fiscal year.
   59         (c) The name of and specific sum paid to all service
   60  providers who were paid $100,000 or more during the immediately
   61  preceding fiscal year and a brief description of the services
   62  provided.
   63         (d) The dollar amount and percentage of total revenue and
   64  charitable contributions allocated to programs.
   65         (e) The details of any economic or business transactions
   66  between the charitable organization or sponsor and an officer,
   67  trustee, or director of the charitable organization or sponsor;
   68  the immediate family of an officer, trustee, or director of the
   69  charitable organization or sponsor; any entity controlled by an
   70  officer, trustee, or director of the charitable organization or
   71  sponsor; any entity controlled by the immediate family of an
   72  officer, trustee, or director of the charitable organization or
   73  sponsor; any entity that employed or engaged for consultation an
   74  officer, trustee, or director of the charitable organization or
   75  sponsor; and any entity that employed or engaged for
   76  consultation the immediate family of an officer, trustee, or
   77  director of the charitable organization or sponsor. As used in
   78  this paragraph, the term “immediate family” means a parent,
   79  spouse, child, sibling, grandparent, grandchild, brother-in-law,
   80  sister-in-law, son-in-law, daughter-in-law, mother-in-law, or
   81  father-in-law.
   82         (f) Additional clarifying information, if any.
   83         (2) The supplemental financial information required under
   84  subsection (1) must be filed with the department by the
   85  charitable organization or sponsor within 30 days after
   86  receiving a request for such information from the department.
   87         Section 9. Section 496.4072, Florida Statutes, is created
   88  to read:
   89         496.4072 Financial statements for specific disaster relief
   90  solicitations.—
   91         (1) A charitable organization or sponsor that solicits
   92  contributions in this state for a charitable purpose related to
   93  a specific disaster or crisis and receives at least $50,000 in
   94  contributions in response to such solicitation shall file
   95  quarterly disaster relief financial statements with the
   96  department on a form prescribed by the department. The quarterly
   97  statements must detail the contributions secured as a result of
   98  the solicitation and the manner in which such contributions were
   99  expended.
  100         (2) The first quarterly statement shall be filed on the
  101  last day of the third month following the accrual of at least
  102  $50,000 in contributions after the commencement of solicitations
  103  for the specific disaster or crisis. The charitable organization
  104  or sponsor shall continue to file quarterly statements with the
  105  department until the quarter after all contributions raised in
  106  response to the solicitation are expended.
  107         (3) The department shall post notice on its website of the
  108  specific disasters and crises subject to the additional
  109  reporting requirements in this section within 10 days after such
  110  disaster or crisis.
  111         (4) A charitable organization or sponsor that has been
  112  registered with the department for at least 4 consecutive years
  113  immediately before soliciting contributions for a charitable
  114  purpose related to a specific disaster or crisis is exempt from
  115  the reporting requirements of this section.
  116         Section 10. Subsections (4), (6), and (9) of section
  117  496.409, Florida Statutes, are amended, and subsection (10) is
  118  added to that section, to read:
  119         496.409 Registration and duties of professional fundraising
  120  consultant.—
  121         (4) A professional fundraising consultant may enter into a
  122  contract or agreement with a charitable organization or sponsor
  123  only if the charitable organization or sponsor has complied with
  124  all applicable provisions of this chapter. A Every contract or
  125  agreement between a professional fundraising consultant and a
  126  charitable organization or sponsor must be in writing, signed by
  127  two authorized officials of the charitable organization or
  128  sponsor, and filed by the professional fundraising consultant
  129  with the department at least 5 days before prior to the
  130  performance of any material service by the professional
  131  fundraising consultant. Solicitation under the contract or
  132  agreement may not begin before the filing of the contract or
  133  agreement.
  134         (6)(a) The department shall examine each registration
  135  statement and all supporting documents filed by a professional
  136  fundraising consultant and determine whether the registration
  137  requirements are satisfied. If the department determines that
  138  the registration requirements are not satisfied, the department
  139  must notify the professional fundraising consultant within 15
  140  business working days after its receipt of the registration
  141  statement; otherwise the registration statement is approved.
  142  Within 7 business working days after receipt of a notification
  143  that the registration requirements are not satisfied, the
  144  applicant may request a hearing. The hearing must be held within
  145  7 business working days after receipt of the request, and any
  146  recommended order, if one is issued, must be rendered within 3
  147  business working days after the hearing. The final order must
  148  then be issued within 2 business working days after the
  149  recommended order. If there is no recommended order, the final
  150  order must be issued within 5 business working days after the
  151  hearing. The proceedings must be conducted in accordance with
  152  chapter 120, except that the time limits and provisions set
  153  forth in this subsection prevail to the extent of any conflict.
  154         (b) If a professional fundraising consultant discloses
  155  information specified in paragraphs (2)(e)-(g) in the initial
  156  application for registration or renewal application, the
  157  processing time limits of this subsection are waived and the
  158  department shall process the initial application for
  159  registration or the renewal application in accordance with the
  160  time limits in chapter 120. The registration of a professional
  161  consultant shall be automatically suspended for failure to
  162  disclose any information specified in paragraphs (2)(e)-(g)
  163  until such time as the required information is submitted to the
  164  department.
  165         (9) A No person may not act as a professional fundraising
  166  consultant, and a no professional fundraising consultant, or any
  167  officer, director, trustee, or employee thereof, may not shall
  168  knowingly employ any officer, trustee, director, or employee, if
  169  such person has, in any state, regardless of adjudication, been
  170  convicted of, or found guilty of, or pled guilty or nolo
  171  contendere to, or has been incarcerated within the last 10 years
  172  as a result of having previously been convicted of, or found
  173  guilty of, or pled guilty or nolo contendere to, any crime
  174  within the last 10 years involving fraud, theft, larceny,
  175  embezzlement, fraudulent conversion, or misappropriation of
  176  property, or any crime arising from the conduct of a
  177  solicitation for a charitable organization or sponsor, or has
  178  been enjoined in any state from violating any law relating to a
  179  charitable solicitation.
  180         (10) The department may deny or revoke the registration of
  181  a professional fundraising consultant if the professional
  182  fundraising consultant, or any of its officers, directors, or
  183  trustees, has had the right to solicit contributions revoked in
  184  any state or has been ordered by any court or governmental
  185  agency to cease soliciting contributions within any state.
  186         Section 11. Paragraph (i) of subsection (2), and
  187  subsections (3), (5), (7), (14), and (15) of section 496.410,
  188  Florida Statutes, are amended, paragraphs (j), (k), and (l) are
  189  added to subsection (2) of that section, paragraphs (i) through
  190  (n) are added to subsection (6) of that section, and a new
  191  subsection (15) is added to that section, to read:
  192         496.410 Registration and duties of professional
  193  solicitors.—
  194         (2) Applications for registration or renewal of
  195  registration must be submitted on a form prescribed by rule of
  196  the department, signed by an authorized official of the
  197  professional solicitor who shall certify that the report is true
  198  and correct, and must include the following information:
  199         (i) The names, dates of birth, and identifying numbers on
  200  or associated with valid government-issued identification cards
  201  of all persons in charge of or engaged in any solicitation
  202  activity except those persons required to obtain a solicitor
  203  license pursuant to s. 496.4101.
  204  
  205  ================= T I T L E  A M E N D M E N T ================
  206  And the title is amended as follows:
  207         Delete line 64
  208  and insert:
  209         review of a financial statement; authorizing a
  210         charitable organization or sponsor to redact specified
  211         information from an alternative financial statement;
  212         requiring that an