[§467B-2.7] Platform charities. [Section effective July 1, 2026.] (a) Every platform charity not exempted by section 467B-11.5 shall register with the department as a platform charity before conducting activities regulated by this chapter in accordance with section 467B-2.1. A platform charity shall be subject to the annual financial report and annual filing fee requirements of section 467B-6.5. Each report shall:
(b) No platform charity shall facilitate acts of solicitation on a charitable fundraising platform unless the platform charity is in good standing.
(c) A platform charity shall only solicit, permit, or otherwise enable solicitations or receive, control, or distribute funds from donations for purported charitable purposes for recipient charitable organizations or other charitable organizations in good standing. To determine good standing of a recipient charitable organization or other charitable organization, a platform charity may rely on information displayed on the department's registry.
(d) With respect to purported charitable purposes, a platform charity that performs, permits, or otherwise enables solicitation activities shall, before a person can complete a donation or select or change a recipient charitable organization, provide conspicuous disclosures that reduce the likelihood of deception, confusion, or misunderstanding, including:
(e) Each platform charity that solicits, permits, or otherwise enables solicitations shall obtain the written consent of a recipient charitable organization before using the recipient charitable organization's name in a solicitation for a purported charitable purpose. Written consent shall be provided directly to the platform charity or may be provided to a platform charity by one authorized officer, director, trustee, or other duly authorized representative of the recipient charitable organization and may apply to multiple affiliated charitable fundraising platforms expressly identified in the agreement providing consent.
(f) After a donor contributes donations and with respect to purported charitable purposes, the platform charity shall promptly provide a tax donation receipt to the donor in a manner provided by section 170(f)(8) of the Internal Revenue Code of 1986, as amended.
(g) The platform charity shall not divert or otherwise misuse any donations made for purported charitable purposes that the platform charity receives through solicitation on the charitable fundraising platform and shall hold the donations in a separate account or accounts from other funds belonging to the platform charity. The platform charity shall promptly ensure that donations and grants of recommended donations are sent to the recipient charitable organizations with an accounting of any fees assessed for processing the funds, and in accordance with any rules adopted by the department pursuant to chapter 91.
(h) If a platform charity enters into any contract with a vendor to solicit, receive, control, process, distribute, and otherwise account for donations on the charitable fundraising platform, the contract shall be available for inspection by the department.
(i) As used in this section, "good standing" means that a platform charity, recipient charitable organization, or other charitable organization is not prohibited by the department from soliciting or operating in the State. [L 2025, c 108, §2]