Title 18, Business Structure and Function

I Liheslatura (the Legislature) finds that the people of Guam are generous contributors to charitable or other nonprofit organizations, but are usually unaware of the disposition made of their contributions, the purpose of this Chapter is to require all such organizations, except…

Except for an organization that is entirely religious in character, or a fraternal organization operating under the lodge system that does not solicit, directly or indirectly, from the general public donations and contributions, and does not participate in local fund-raising acti…

The Director of Revenue and Taxation shall administer the provisions of this Chapter. Within sixty (60) days of the filing of a financial statement with the Director under this Chapter, the Department of Revenue and Taxation shall post the financial statement on its website in a …