ND SB2133

Creates chapter 18-10.1 of the North Dakota Century Code to establish a volunteer fire department private donation and contribution fund separate from other district funds.

Defines "nonpaid or volunteer fire department" as a fire department with less than fifty percent full-time regularly salaried firefighters that is part of or administered by a political subdivision or rural fire protection district.

Allows governing bodies of nonpaid or volunteer fire departments to create private donation and contribution funds consisting only of private donations, private fundraising, and private grants, with expenditures authorized by the governing body.

Exempts private donation and contribution funds from state audit requirements under sections 54-10-14 and 54-10-15, permitting alternative audits by the fire department or accountable political subdivision using generally accepted government auditing standards.

Amends section 18-10-09 to clarify that donations, contributions, and bequests must be deposited in bank accounts except as provided in the new chapter 18-10.1.