Charitable organizations that exist, operate or solicit contributions in New Mexico are required to register and file annual reports with the Attorney General unless otherwise exempt pursuant to the Charitable Solicitations Act.
Exemptions under the Act include religious organizations, educational institutions and their auxiliary groups. The Act defines a "religious organization" as "a church, organization or group organized for the purpose of divine worship or religious teaching or other specific religious activity or any other organization that is formed in association with or to primarily encourage, support or promote the work, worship, fellowship or teaching of the church, organization or group."
Educational institutions and their auxiliary groups are exempt from the registration and annual reporting requirements. The Act defines an "educational institution" as "an entity organized and operated primarily as a school, college or other instructional institution with a defined curriculum, student body and faculty, conducting classes on a regular basis." The Act further defines an "auxiliary entity" to include "parent-teacher organizations, booster and support clubs that support, encourage or promote a school, college or other instructional institution and its defined curriculum, student body, faculty, facilities or activities."
Charitable organizations are organizations recognized under section 501(c)3 of the Internal Revenue Code and/or groups that hold themselves out to the public as operating for a "charitable purpose." For purposes of registration and annual reporting, only organizations, not otherwise exempt, that are recognized under section 501(c)3 of the Internal Revenue Code, organizations which hold themselves out as having a charitable purpose and organizations soliciting funds for police, firefighters and other public protection purposes must register with the Attorney General and file annual reports.
Charities Frequently Asked Questions
If you have additional questions, please see the Charities Frequently Asked Questions on the NM Attorney General's website.
Create an Account
If you have not already created an account, create one by clicking on the "Create an account" link.
If you are having trouble logging in, please contact the registrar at (505) 827-6000. Ask for the Charities Division.