The following charitable organizations shall not be subject to sections 467B-2.1 and 467B-6.5 if the organization submits an application for an exemption to the department and the department approves the organization’s application:

(1) Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the Internal Revenue Service pursuant to section 6033(a)(3)(A)(i) and (iii) and (C)(i) of the Internal Revenue Code, as amended;

Terms Used In Hawaii Revised Statutes 467B-11.5

  • Charitable organization: means :

    (1) Any person determined by the Internal Revenue Service to be a tax exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code of 1986, as amended; or

    (2) Any person who is or holds itself out to be established for any benevolent, educational, philanthropic, humane, scientific, patriotic, social welfare or advocacy, public health, environmental conservation, civic, or other eleemosynary purpose, or any person who in any manner employs a charitable appeal as the basis of any solicitation or an appeal that has a tendency to suggest there is a charitable purpose to the solicitation. See Hawaii Revised Statutes 467B-1

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of the attorney general. See Hawaii Revised Statutes 467B-1
  • professional fundraising counsel: means any person who, for compensation, plans, conducts, manages, advises, consults, or prepares material for, or with respect to, the solicitation of contributions in this State for a charitable organization, but who actually solicits no contributions as a part of the person's services, and who does not employ, procure, or engage any compensated person to solicit contributions. See Hawaii Revised Statutes 467B-1
  • Professional solicitor: means any person who, for a financial or other consideration, solicits contributions in this State for a charitable organization, or any person with whom the professional solicitor independently contracts to solicit for contributions. See Hawaii Revised Statutes 467B-1
(2) Parent-teacher associations;
(3) Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations or their successor organizations:

(A) Hawaii Association of Independent Schools;
(B) Western Association of Schools and Colleges;
(C) Middle States Association of Colleges and Schools;
(D) New England Association of Schools and Colleges;
(E) Higher Learning Commission;
(F) Northwest Commission on Colleges and Universities;
(G) Southern Association of Colleges and Schools;
(H) The National Association for the Education of Young Children; or
(I) Cognia;
(4) Any organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code expressly authorized by, and having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3); provided that the organization’s solicitation of contributions is primarily directed to the students, alumni, faculty, and trustees of the institutions and their respective families;
(5) Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state;
(6) Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense, of its activities, including itemized accounts of all receipts and expenditures;
(7) Any agency of this State, another state, or the federal government; and
(8) Any charitable organization that normally receives less than $25,000 in contributions annually, if the organization does not employ or compensate a professional solicitor or professional fundraising counsel. For purposes of this paragraph, an organization normally receives less than $25,000 in contributions annually if, during the immediately preceding three fiscal years, it received, on average, less than $25,000 in contributions.

The attorney general may require the application for exemption to be filed electronically with the department and may require the use of electronic signatures.

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