# 32 V.S.A. § 9710: Fundraising events; charitable organizations

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9710

## Section

- **Citation:** 32 V.S.A. § 9710
- **Heading:** Fundraising events; charitable organizations
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 233 / Section 9710

## Text

(a) No charitable organization shall enter into a contract with any person for the promotion of any event the proceeds of which will be shared by the charitable organization and the person promoting the event without first having obtained a letter from the Commissioner stating that the person is in good standing with the Department.

(b) A person is in “good standing” if the person is registered to collect or pay any tax imposed under this title and:

(1) has no taxes due and payable; or

(2) has a pending appeal with respect to any taxes due and payable; or

(3) is in compliance with a payment plan approved by the Commissioner.

(c) The Commissioner may require that the person file a bond in order to be in good standing. The provisions of section 3114 of this title shall apply to any bond required under this section.

(d) All amounts paid to the person promoting the event as compensation or reimbursement of expenses or commissions in connection with the promotion are subject to tax under subdivision 9771(4) of this title, unless specifically exempted.

(e) If a charitable organization enters into a contract in willful violation of subsection (a) of this section, the charitable organization shall be jointly liable for any taxes due and payable on the proceeds from the event.

## Nearby sections

- [32 V.S.A. § 9701 § 9701. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9701.md)
- [32 V.S.A. § 9702 § 9702. General powers of the Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9702.md)
- [32 V.S.A. § 9703 § 9703. Liability for tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9703.md)
- [32 V.S.A. § 9704 § 9704. Principal and agent; joint and several liability](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9704.md)
- [32 V.S.A. § 9705 § 9705. Payment and return by purchaser](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9705.md)
- [32 V.S.A. § 9706 § 9706. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9706.md)
- [32 V.S.A. § 9707 § 9707. Registration](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9707.md)
- [32 V.S.A. § 9708 § 9708. Restrictions on advertising](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9708.md)
- [32 V.S.A. § 9709 § 9709. Records to be kept](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9709.md)
- [32 V.S.A. § 9710 § 9710. Fundraising events; charitable organizations](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9710.md)
- [32 V.S.A. § 9711 § 9711. Election by manufacturer or retailer](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9711.md)
- [32 V.S.A. § 9712 § 9712. Notice requirements for noncollecting vendors](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9712.md)
- [32 V.S.A. § 9713 § 9713. Marketplace facilitators and marketplace sellers](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9713.md)
- [32 V.S.A. § 9741 § 9741. Sales not covered](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9741.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9710. Check the current official text before relying on it. Not legal advice.