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Bill > S3730


NJ S3730

NJ S3730
Establishes process to monitor proprietary institution that converts to nonprofit corporation for transactions that constitute private inurement.


summary

Introduced
09/30/2024
In Committee
10/10/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill establishes a process to monitor a proprietary institution that converts to a nonprofit corporation for transactions that constitute private inurement. The bill provides that, if a proprietary institution converts to a nonprofit corporation, the institution is to annually submit its Internal Revenue Service Form 990 to the Secretary of Higher Education for a period of five years following its incorporation as a nonprofit. The bill requires the secretary to annually review the Form 990 to ensure that there exist no reportable incidents that constitute private inurement. The secretary may, upon a finding of a reportable incident, recommend to the Secretary of State that the institution's certificate of incorporation be revoked.

AI Summary

This bill establishes a process to monitor a proprietary institution (a for-profit college) that converts to a nonprofit corporation. The bill requires the institution to annually submit its Internal Revenue Service (IRS) Form 990 (a tax return for tax-exempt organizations) to the New Jersey Secretary of Higher Education for five years after the conversion. The secretary must review the Form 990 to ensure there are no incidents of "private inurement," which refers to the use of a nonprofit's assets for the private benefit of an individual. If the secretary finds a reportable incident, they can recommend to the Secretary of State that the institution's nonprofit status be revoked.

Committee Categories

Education

Sponsors (2)

Last Action

Reported from Senate Committee, 2nd Reading (on 10/10/2024)

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