A.__A person or entity that holds a valid registration must submit to the office a completed application for renewal prior to the date of expiration of the registration.__A registration expires on the stated date of expiration.__The department shall mail an application form to the registrant's last known address not less than 30 days prior to the expiration date of the current registration.

B.__An application may not be considered for approval until it is complete.__If the application is incomplete, the applicant must include a letter documenting the specific reasons the application is incomplete.__If that letter is not included, the incomplete application must be returned for completion.

C.__A charitable organization that submits an application for renewal after the expiration date must include with the application:

(1)__A financial report covering the most recently audited fiscal year;

(2)__The required filing fee and the required fee for renewal of registration; and

(3)__A completed application.

D.__The complete packet for renewal of registration application must include all the requirements identified in subsection 3 as well as the following:

(1)__An audited financial statement, including federal Internal Revenue Service 990 and Schedule A forms or a 990 EZ form.__Failure to file an audited financial statement of the organization's most recent audited fiscal year may be grounds for disciplinary action as provided under Title 10, section 8003, subsection 5.__ The office shall adopt rules governing the content of the audited financial statement.__Rules adopted pursuant to this subparagraph are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A; and

(2)__The nonrefundable fee for renewal of registration plus the required filing fee for charitable