18 N.C. Admin. Code 11.0104

Current through Register Vol. 39, No. 9, November 1, 2024

Section 11 .0104 - DEFINITIONS

(a) Terms defined in G.S. 131F-2 shall have the same meaning for the purpose of this Section as they do in the statute.

(b) "The Act" means an Act to rewrite the Charitable Solicitation Act, G.S. 131F-1 et. seq.

(c) "Advertising material" means printed requests for contributions but does not include tapes, records, films, slides, trailers, or other similar nonprinted items.

(d) "Audit or finance committee" means a group of three or more persons who serve on the organization's governing board and of which the majority are neither officers nor employees of the organization. A chief function of this committee shall be the review of the organization's financial statement.

(e) "Compensation" means salaries, wages, fees, commissions, benefits, or any other remuneration or valuable consideration.

(f) "Emergency medical service" means an organization which provides services pursuant to Article 56 of Chapter 143 of the North Carolina General Statutes.

(g) "Family" means parent, grandparent, child, brother, sister, grandchild, spouse, son-in-law, daughter-in-law, mother-in-law, father-in-law, brother-in-law, sister-in-law, aunt, uncle or cousin.

(h) "Fiscal year" means the twelve months period which a charitable organization or sponsor uses as its accounting year.

(i) "Foundation" means an incorporated body which holds status with the IRS as a foundation and is authorized to receive financial support from, and render financial support to, other persons for charitable purposes.

(j) "Initial application" means the first application filed by a person required to be licensed on or after January 1, 1995.

(k) "Instructional unit" means a department or school or an educational institution.

(l) "IRS" means the U. S. Internal Revenue Service.

(m) "Purpose of the organization" means the program services an organization performs.

(n) "Rescue squad" means meeting the eligibility requirements of N.C. Association of Rescue and Emergency Medical Services, Inc. and as defined in G.S. 58-87-5.

(o) "Salaried employee" means a person who has an employer-employee relationship which can be demonstrated by, but not limited to, the following:

(1) The withholding from the employee's salary for income taxes;

(2) The withholding from the employee's salary for F.I.C.A. taxes; and

(3) The granting of employees benefits such as insurance and leave time.

(p) "Solicitor consultant" means a solicitor as defined in G.S. 131F-2(19) except that neither the solicitor consultant nor his employees ever receives, handles, or controls funds raised for a charitable organization or sponsor.

(q) "Volunteer fire department" means certified by the North Carolina Department of Insurance as required by G.S. 58-87-1.

18 N.C. Admin. Code 11 .0104

Authority G.S. 131F-33;
Eff. January 1, 1982;
Temporary Amendment Eff. January 1, 1995 for a period of 180 days or until the permanent rule becomes effective, whichever is sooner;
Amended Eff. June 1, 1995; September 1, 1982;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. September 23, 2017.

Filed as a Temporary Amendment Eff. January 1, 1995 for a period of 180 days or until the permanent rule becomes effective, whichever is sooner;
Authority G.S. 131F-33;
Eff. January 1, 1982;
Amended Eff. June 1, 1995; September 1, 1982.