N.J. Admin. Code § 13:48-3.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:48-3.4 - Extensions of time for annual filing of the renewal statement and financial report

(a) The annual filing of the renewal statement and financial report shall be due no later than six months after the close of an organization's fiscal year unless the organization has been granted an extension of time as set forth below.

(b) For good cause shown, the Attorney General, in his or her discretion, may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect.

(c) For purposes of this section the petitioner shall set out in full the facts which constitute "good cause" and shall append thereto any documents supporting the request for an extension.

(d) The written request for an extension shall be accompanied by the full payment of the fee due for the annual filing, and shall be sent to the Attorney General at the address set forth in 13:48-1.4. The request must be received by the Attorney General before the filing deadline.

(e) The request shall be signed by an officer of the charitable organization who shall certify that the organization has filed the previous year's report; that the charitable organization has paid all fees and penalties due and owing to the Division, if any; and that the request for an extension contains complete and accurate information.

(f) Subsections (b) and (c) notwithstanding, the Attorney General shall deny an application for an extension if:

1. The charitable organization has not filed the previous year's report;

2. The charitable organization has not paid all fees and any penalties owing to the Division of Consumer Affairs; or

3. The extension request does not contain full and accurate information.

(g) An application for an extension of time shall be deemed approved unless an applicant is notified by certified mail, return receipt requested, within 15 business days that the extension has been denied.

(h) A charitable organization that is not required to file a registration statement, but elects to do so under 13:48-3.3(a)7, shall not be granted an extension of the time to file.

N.J. Admin. Code § 13:48-3.4

Recodified from N.J.A.C. 13:48-3.1 and amended by R.1999 d.385, effective 11/15/1999.
See: 30 N.J.R. 4115(a), 31 N.J.R. 3751(b).
Rewrote the section.
Amended by R.2006 d.432, effective 12/18/2006.
See: 38 N.J.R. 2632(a), 38 N.J.R. 5393(a).
Added (h).
Amended by R.2011 d.061, effective 2/22/2011.
See: 42 N.J.R. 1676(a), 43 N.J.R. 439(a).
In (b), inserted a comma following "General" and "discretion", and deleted a comma following "report"; and in (e), deleted "of Consumer Affairs" following "Division", and substituted a semicolon for a comma following "any".