Do corporations have to file contributions with the SEC? Forum

[AJS30]

I have been trying to find out if a corporation has to file contributions made during the year to a non-profit with the SEC. I keep pulling stuff up about proposals about political contributions, but that is not what I need.

[RedGiant]

This is not a required Item on Form 10-K, 10-Q or proxies, unless something has changed in the very recent past (e.g. since August, when I stopped working). Generally, the SEC requires material disclosures, and, rule of thumb, but not absolute, material = 10% of assets, which is a very high bar for most public companies. You could search sec.gov for any interpretive guidance, but I don't think you'll find anything. You'd be more likely to find things in press releases than SEC filings.