State-by-state: regulators are examining charities.

Following are the states and the laws that have been introduced and either adopted, signed into law or are languishing in committee, as tracked by the National Council of Nonprofit Associations and as this story was written:

* Arkansas--Requires nonprofits to disclose their address to the donor--it's been passed by both houses but as of press time has not been signed into law by the governor.

* Colorado--Requires that nonprofits list the names and addresses of paid solicitors, professional fundraising consultants, and commercial co-ventures that are acting on behalf of the nonprofit be listed on its registration paperwork as well as the expenses accrued by the nonprofit in using outside fundraisers. It has passed both houses but has yet to be signed into law by the governor. A second bill allows nonprofits to send unsolicited faxes to individuals as long as the individual has "opted-in" and given written permission, along with their fax number and signature. It was signed into law in early May;

* Connecticut--Requires that charities register with the state each year, rather than just once, and pay $25 each time. It also requires all charities to prepare an annual financial report. Nonprofits with gross revenue exceeding $200,000 will also have to file an audited financial statement. The bill also prohibits any person engaged in the conduct of the affairs of the charity from engaging in any financial transaction unrelated to the charity or appropriating any property of the charity for private use. The law has been passed by the state Senate and is in committee.

* Kansas--Prohibits nonprofits from soliciting funds in the state unless a copy of its federal income tax return is filed with the secretary of state. Additionally, nonprofits that receive contributions in excess of $500,000 "during the most recent fiscal year," must also file an audited financial statement. The previous threshold had been $100,000. The measure was signed into law in April.

* Louisiana--Nonprofits that sell donated goods will be exempt from sales and use taxes, if they use 75 percent of the revenue towards either employing or training persons with disabilities or workplace disadvantages. The bill is in committee.

* Maryland--A person who applies to register as a charity cannot solicit funds until approved by the Secretary of State. The bill did not make it out of committee.

* Massachusetts--A bill now in committee, would impose a tax on nonprofits for "unrelated business taxable income." Income is defined by the IRS, "as any trade or business performed by the nonprofit, which is not substantially related to its purpose."

* Michigan--A bill that calls for increased penalties for anyone who embezzles money from a nonprofit is in committee.

* Minnesota--A bill that requires nonprofits that receive state funds and that have employees whose salaries exceed that of the governor ($120,303), submit a list of salaries of the three highest paid employees to the state attorney general. The bill is in committee.

* New Jersey--A bill that would allow charities that receive $25,000 or less in donations to file an annual verification statement rather than filing a complete registration statement. Charities that receive more than $10,000 per year would have to pay a $5 filing fee. The bill is in committee. A second bill would set a level of $150,000 in gross contributions, before a charity would have to submit an audited financial statement under the state's Charitable Registrations and Investigation Act. The bill is in committee.

* New York--A measure would require nonprofits to have appraisals performed on its property before being permitted to sell it. The bill is in committee. A second bill would require nonprofits that use professional fundraisers or solicitors to disclose that information to donors along with the percentage of their contributions that would go to the fundraiser and what would go to the nonprofit.

The fundraisers would also be required to disclose that information to donors. The bill is in committee. A third bill would provide protection against financial fraud and other abuses by officers of nonprofits. It would also prohibit self-dealing between an officer or director at nonprofits in certain cases. And, it would encourage nonprofit boards to appoint executive committees and audit committees. The bill is still in committee.

* Nevada--A bill would require nonprofits that intend to solicit contributions to file a registration statement and financial report. The financial report may be the same as a Form 990 at the discretion of the Secretary of State. The bill is in committee.

* North Carolina--A bill would require that nonprofits spend at least 65 percent of its budget on the charitable purpose that is the basis for its tax-exempt status. The bill is in committee.

* Pennsylvania--Certain nonprofits--such as, veterans, volunteer fire or ambulance organizations--would be exempt from having to conduct an audit of its financial report as long as the nonprofit takes in less than $300,000 in annual contributions under a House bill. A similar Senate bill sets the threshold at $500,000. Both bills are in committee.

* Texas--A House bill would require charities that have gross revenue of $250,000 or more to have their financial statements audited by an independent public accountant. A similar Senate bill would set the threshold at $500,000. Under both bills, the audit would have to be available to the state attorney general's office and the public. Additionally, an audit committee would have to be appointed by the charity. The Senate bill was approved while the House bill is in committee.