The Office of the Attorney General (OAG) is officially responsible for oversight of charitable organizations and their assets in the District of Columbia, and tasked with protecting residents from fraud by charities and nonprofits. By law, nonprofits and charities are required to keep our office up to date about plans to end or change their status.
OAG can bring court actions to stop organizations from asking for charitable donations in ways that violate District of Columbia law. In addition, OAG can bring a court action to dissolve, or place in receivership, a nonprofit that acts contrary to its nonprofit purposes or violates the District’s Nonprofit Corporation Act. Common examples of violations that prompt our office to bring court actions include governance violations, breaches of fiduciary duty, and diversions of nonprofit funds away from the organization’s purpose.
To oversee these organizations, the Nonprofit Corporation Act requires nonprofits to notify OAG of their intent to dissolve, and charitable trusts to notify OAG of plans to terminate or modify the trust.
Dissolution of Nonprofits
A charitable corporation is required to provide OAG with advance notice of the corporation’s voluntary dissolution. D.C. Code § 29-412.02(g). OAG requests at least two weeks’ advance notice prior to dissolution.
The notice of voluntary dissolution must state or describe:
- the corporation’s name and charitable purpose,
- the process by which the dissolution was authorized,
- the reason(s) for the dissolution,
- the nature and dollar value of the corporation’s assets, and
- the proposed disposition of any significant assets.
OAG encourages nonprofits to provide notice of dissolution via this fillable form.
After completing the form, please submit a copy of the corporation’s articles of incorporation and bylaws, including any amendments, by sending an email to firstname.lastname@example.org.
OAG prefers to receive notice via the fillable form above in lieu of post, but mailed notices are also accepted and should be addressed to: Chief, Antitrust and Nonprofit Enforcement Section, Public Advocacy Division, Office of the Attorney General, 400 Sixth Street, N.W., Washington, DC 20001.
Questions can be emailed to: email@example.com.
Termination or Modification of Charitable Trusts
Under D.C. Code § 19-1304.14, charitable trusts must provide OAG notice and an opportunity to weigh in regarding certain events affecting a trust, including modification or termination of a charitable trust. Under the Uniform Prudent Management of Institutional Funds Act, which the District has adopted, the Attorney General is a qualified beneficiary with respect to charitable trusts administered in the District of Columbia. D.C. Official Code § 19-1301.10(c). OAG therefore plays a role in matters involving, for example, a trustee's request to modify the terms of a charitable gift; requests to change the payment or other administration of funds contained or derived from a charitable trust; and transactions involving the transfer of property interests held by charitable trusts.
OAG encourages charitable trusts to provide notice of modification or termination of an uneconomic charitable trust via this fillable form.
After completing the form, please submit a copy of any relevant trust documents by sending an email to firstname.lastname@example.org.
OAG prefers to receive notice via the fillable form above in lieu of post, but mailed notice is also accepted and should be addressed to: Chief, Antitrust and Nonprofit Enforcement Section, Public Advocacy Division, Office of the Attorney General, 400 Sixth Street, N.W., Washington, DC 20001.
Questions can be emailed to: email@example.com.