ME LD1499

Tax-exempt organizations under IRC Section 501(c), including religious, charitable, educational, and nonprofit entities, must report all allegations of sexual assault involving employees, board members, volunteers, or affiliates to law enforcement authorities

Organizations lose their Maine tax-exempt status if they fail to report sexual assault allegations on 2 separate occasions within a 10-year period, with each failure substantiated by a court or administrative proceeding

The Bureau of Revenue Services must initiate revocation proceedings upon notification of violations, with organizations given 30 days to appeal the decision

Organizations must maintain records of all reported sexual assault allegations for law enforcement audit and publicly disclose details of any reporting failures

Reinstatement of tax-exempt status may be sought after 5 years by demonstrating compliance with reporting laws, implementation of child protection policies and training, and cooperation with law enforcement investigations