appropriate State officer
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “appropriate State officer” means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).
Source
- 1994–200626 U.S.C. § 6104Internal Revenue Code · Publicity of information required from certain exempt organizations and certain trusts · in this section
The term “appropriate State officer” means—
(i) the State attorney general,
(ii) the State tax officer,
(iii) in the case of an organization to which paragraph (1) applies, any other State official charged with overseeing organizations of the type described in section 501(c)(3), and
(iv) in the case of an organization to which paragraph (3) applies, the head of an agency designated by the State attorney general as having primary responsibility for overseeing the solicitation of funds for charitable purposes.
Source
- 2006–present26 U.S.C. § 6104Internal Revenue Code · Publicity of information required from certain exempt organizations and certain trusts · in this section