Notice of Tax Deductibility. An organization shall advise its members of the amount, if any, of the membership fees, dues, fines, or assessments which the Internal Revenue Service does not consider tax deductible as a contribution. An organization shall advise each purchaser or contributor of the amount, if any, of the contribution which the Internal Revenue Service does not consider tax deductible. Financial Management. A person shall establish a system of internal accounting controls which will provide reasonable assurance that all transactions have been properly executed and recorded. If an audit is required, the audit shall be made in accordance with generally accepted auditing standards and in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding period. The governing board of an organization may not permit the commingling of the organization's assets with those of any other person without establishing and maintaining adequate accounting controls over the ownership and use of the assets. Submission of Fund-Raising Contracts. An organization using the services of a professional solicitor or fund-raising counsel shall submit with its registration and each annual report a copy of each fund-raising agreement. Identification of Alternate Names. A charitable organization which uses more than one name, or a name other than the name or names filed at the time of registration to solicit charitable contributions, shall include in their registration materials the name of the organization and any alternate names it uses or used in the previous year when soliciting contributions. An exempt filer which uses more than one name or a name other than the name or names filed in the most recently submitted annual fundraising notice shall include the name of the organization and any alternate names it uses or used in the previous year while soliciting contributions.