Nonprofit Organizations

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Nebraska Nonprofit Corporation Act

The Attorney General's Office represents the State of Nebraska in the enforcement of the Nebraska Nonprofit Corporation Act. The Attorney's General Office shall be given written notification of the commencement of any proceeding that the Nebraska Nonprofit Corporation Act authorizes the Attorney General to bring, but which another person has commenced. The Attorney General is authorized by statute to commence or intervene in proceedings requiring notice from nonprofit corporations, and to pursue the appropriate remedies.

State law requires nonprofit organizations to give written notice to the Attorney General that it intends to dissolve and include with the notice a copy of the plan of dissolution. The board of directors shall also send a final list to the Attorney General once all of the corporation's remaining assets have been sold or transferred. This list should include the names and addresses of those who received corporate assets, and which assets were received. Neb.Rev.Stat. ' 21-19,131.

State law also requires that a nonprofit organization give written notice to the Attorney General if it intends to transfer assets other than in the regular course of business. Neb.Rev.Stat. §21-19,126.

Nebraska Uniform Trust Code

The Attorney General's Office represents the State of Nebraska in enforcement of the Nebraska Uniform Trust Code. The Attorney General has the same rights of a qualified beneficiary for charitable trusts, which maintain its principal place of administration within the State of Nebraska. As a qualified beneficiary, a trustee must keep the Attorney General's Office reasonably informed about how the trust is being administered, of material facts needed to protect those interests represented by the Attorney General's Office, and of any other required disclosures under the Nebraska Uniform Trust Code.