Change log

Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.

See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.

244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.

Fact changes

Oct 14, 2026

  • Oct 14, 2026
    WV deadline rule: extension quote added; extension source url none → https://code.wvlegislature.gov/29-19-5/
    Source: code.wvlegislature.gov · send source
    “For good cause shown, the Secretary of State may extend the due date for the annual filing of a registration statement or report by a charitable organization or a professional fundraiser for a period not to exceed 90 days.”
    Made by: CharityFile operator
  • Oct 14, 2026
    VA deadline rule: extension quote added; extension source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/
    Source: law.lis.virginia.gov · send source
    “In any case, the extension or total of all extensions requested from and granted by the commissioner shall be for no longer than six months after the 15th day of the fifth calendar month following the end of the organization's fiscal year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN deadline rule: extension quote added; extension source url none → https://sos.tn.gov/charities/faqs
    Source: sos.tn.gov · send source
    “for good cause shown (e.g. application for extension to file an exempt organization return that was filed with the IRS), the division may extend the time for filing a renewal application for a period not to exceed ninety (90) days, during which time the previous registration remains in effect. An organization may request a second extension of time for a period of sixty (60) days, as long as it provides proof that it has been granted an extension of time to file with the IRS.”
    Made by: CharityFile operator
  • Oct 14, 2026
    SC deadline rule: extension quote added; extension source url none → https://www.scstatehouse.gov/code/t33c056.php
    Source: scstatehouse.gov · send source
    “To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: CharityFile operator
  • Oct 14, 2026
    RI deadline rule: extension quote added; extension source url none → https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-4.htm
    Source: webserver.rilegislature.gov · send source
    “The due date on which to submit financial information (IRS Form 990 or audited annual financial statements) shall initially be extended until the IRS due date, and then until the IRS extension dates, as necessary. For the initial request, the registrant shall submit to the department an extension request letter with the annual registration form stating the IRS due date. For any further extensions, the registrant shall submit an additional letter or a copy of the IRS request for an extension form. The extensions apply to Form 990, the annual audited financial statement, and any other information referred to in § 5-53.1-2(a)(9), (11), and (12). With respect to organizations that submit compiled financial statements referred to in subsection (a) of this section, extensions will be granted upon written request, totaling not more than six (6) months.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR deadline rule: extension quote added; extension source url none → https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/
    Source: doj.state.or.us · send source
    “An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OK deadline rule: extension quote added; extension source url none → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf
    Source: oklegislature.gov · send source
    “Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OH deadline rule: extension quote added; extension source url none → https://codes.ohio.gov/ohio-revised-code/section-1716.02
    Source: codes.ohio.gov · send source
    “The annual registration statement shall be refiled on or before the fifteenth day of the fifth calendar month after the close of each fiscal year in which the charitable organization solicited in this state, or by the date of any applicable extension of the federal filing date, whichever is later.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NY deadline rule: extension quote added; extension source url none → https://ag.ny.gov/sites/default/files/regulatory-documents/char500-Ci.pdf
    Source: ag.ny.gov · send source
    “All filings have an automatic 6 month extension applied. As this is automatic, no request needs to be emailed to the Charities Bureau.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NM deadline rule: extension quote added; extension source url none → https://secure.nmdoj.gov/coros/
    Source: secure.nmdoj.gov · send source
    “Extension Requests must be done before the due date within NM-COROS. No Exceptions!. To request a six month extension, click the “request or view extensions” link on the registration home page. Filing for an extension with the Internal Revenue Service (IRS) is a separate matter and does not fulfill the requirement for an organization to request an extension of the due date to file its annual reports with the New Mexico Department of Justice.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NJ deadline rule: extension quote added; extension source url none → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx
    Source: njconsumeraffairs.gov · send source
    “Extension requests can only be filed through the NJ Charities Portal. Although registration renewals are due within 180 days after the charity's fiscal year-ending, compliant charities whose gross contributions exceed $10,000 may request an extension of time to file. Extension requests must be submitted by the registration renewal due date. Charities whose gross contributions are less than $10,000 cannot be granted an extension and should file by the original due date.”
    Made by: CharityFile operator
  • Oct 14, 2026
    ND deadline rule: extension quote added; extension source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations
    Source: sos.nd.gov · send source
    “If you cannot meet the deadline to file your charitable organization’s annual report, you may submit an extension request to the Secretary of State through the FirstStop Portal. The application for extension must be received by the Secretary of State prior to the filing deadline. An extension may be granted for 1 year, or it may be granted permanently as a standing extension. A standing extension may only be granted to a charitable organization that has a fiscal (accounting) year that ends in June, July, or August. The filing deadline may not be extended past December 1.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NC deadline rule: extension quote added; extension source url none → https://www.sosnc.gov/frequently_asked_questions/by_title/_charities
    Source: sosnc.gov · send source
    “all organizations who have a license in “current” standing receive a 60-day extension without having to request it.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MS deadline rule: extension quote added; extension source url none → https://www.sos.ms.gov/adminsearch/ACCode/00000180c.pdf
    Source: sos.ms.gov · send source
    “Extension requests must be filed online with the Charities Division using the online filing system.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MN deadline rule: extension quote added; extension source url none → https://www.revisor.mn.gov/statutes/cite/309.53
    Source: revisor.mn.gov · send source
    “For cause shown the attorney general may extend the time for filing the annual report for a period not to exceed four months.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MI deadline rule: extension quote added; extension source url none → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-162-1982-9.pdf
    Source: legislature.mi.gov · send source
    “If good cause is shown, the administrator may extend the time for filing a report under section 911 for not more than 1 year after the due date of the filing.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MI deadline rule: extension quote added; extension source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf
    Source: michigan.gov · send source
    “Check here if you would like to request an automatic 5-month extension for this renewal.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MD deadline rule: extension quote added; extension source url none → https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-704&enactments=false
    Source: mgaleg.maryland.gov · send source
    “The Department may extend the date for submitting the report until June 15 of the year in which the report is due if a person submits a request: (1) electronically on or before April 15 of the year in which the report is due; or (2) by paper document on or before March 15 of the year in which the report is due.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MD deadline rule: extension quote added; extension source url none → https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx
    Source: sos.maryland.gov · send source
    “If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MA deadline rule: extension quote added; extension source url none → https://www.mass.gov/info-details/frequently-asked-questions-about-charitable-organizations
    Source: mass.gov · send source
    “Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
    Made by: CharityFile operator
  • Oct 14, 2026
    IL deadline rule: extension quote added; extension source url none → https://illinoisattorneygeneral.gov/Page-Attachments/RulesSolicitationAct.pdf
    Source: illinoisattorneygeneral.gov · send source
    “The Attorney General shall, upon written request, extend for 60 days the time for filing the annual financial report. For organizations that are in compliance with the registration and annual report requirements of the Solicitation for Charity Act, written extension requests are automatically granted if received on or before the due date.”
    Made by: CharityFile operator
  • Oct 14, 2026
    HI deadline rule: extension quote added; extension source url none → https://ag.hawaii.gov/tax/files/2020/02/Annual-Reporting-Requirements.pdf
    Source: ag.hawaii.gov · send source
    “due to the Department within ten business days of the date that the organization files the form with the Internal Revenue Service, including extensions.”
    Made by: CharityFile operator
  • Oct 14, 2026
    GA deadline rule: extension quote added; extension source url none → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf
    Source: sos.ga.gov · send source
    “If additional time is needed to file financial statements, the charitable organization must submit a written request for an extension with the required renewal fee of $20.00 and the renewal form.”
    Made by: CharityFile operator
  • Oct 14, 2026
    FL deadline rule: extension quote added; extension source url none → https://forms.fdacs.gov/10100.pdf
    Source: forms.fdacs.gov · send source
    “Extension request for financial statement only. To request an extension, you must provide a copy of the submitted IRS form 8868 titled Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans showing the time allowed.”
    Made by: CharityFile operator
  • Oct 14, 2026
    CO deadline rule: extension quote added; extension source url none → https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11771&fileName=8+CCR+1505-9
    Source: sos.state.co.us · send source
    “If a charitable organization files a deadline extension with the IRS, the charitable organization must file its registration renewal and financial report by the 15th day of the eighth calendar month after the close of each fiscal year in which the charitable organization solicited in Colorado.”
    Made by: CharityFile operator
  • Oct 14, 2026
    AR deadline rule: extension quote added; extension source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
    Source: sos.arkansas.gov · send source
    “Upon good cause shown, the Secretary of State may grant an extension of time for a period of no longer than six months. Please submit your request for an extension to charities@sos.arkansas.gov.”
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Reviewed Financial Statement; is conditional 1; condition description Contributions over $500,000 and not more than $1,000,000 during the most recently completed fiscal year.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Audited Financial Statement; is conditional 1; condition description Contributions over $1,000,000 during the most recently completed fiscal year.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment added: registration type renewal; form name DFI Annual Report (§202.12(3)); attachment name Form #308 Annual Report; is conditional 1; condition description The organization does not qualify for Form #1943 or Form #1952.; form number 308; source url https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/Forms.aspx; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment: form name none → DFI Annual Report (§202.12(3))
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment: form name none → DFI Annual Report (§202.12(3))
    Made by: CharityFile operator
  • Oct 14, 2026
    WI required attachment: form name none → DFI Annual Report (§202.12(3))
    Made by: CharityFile operator
  • Oct 14, 2026
    CO fee schedule added: fee type late; fee amount $60; fee calculation notes The registration expires on the day the financial report is due, after any extension. A renewal or a second extension filed within 17 days after expiry carries no fine; after that the organization must reinstate its registration, and the fine is $60 per overdue report (8 CCR 1505-9 Rule 6.1.1).; source url https://www.coloradosos.gov/pubs/charities/instructions/charity/reinstatement2.html; verification status verified
    Source: coloradosos.gov · send source
    “If you allow your registration to expire, you can no longer solicit contributions in Colorado. We will send two notifications (by both email and first-class mail) alerting the organization that its registration expired. If you act before the 17 th day after the expiration date, you can renew without penalty. After that, you will need to reinstate your registration.”
    Made by: CharityFile operator
  • Oct 14, 2026
    WI fee schedule added: fee type late; fee amount $25; fee calculation notes A renewal received after the July 31 expiration but within 60 days pays the department's late fee; after 60 days the organization must apply for a new registration (Wis. Stat. § 202.021(3)(c)2 and 3). Online, the late period runs August 1 through September 30.; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/i/021; verification status verified
    Source: docs.legis.wisconsin.gov · send source
    “A registrant whose renewal fee and completed application are not received by the department within 60 days after the expiration date of the registration must submit an application for a new registration.”
    Made by: CharityFile operator
  • Oct 14, 2026
    WI fee schedule: source quote replaced
    Source: dfi.wi.gov · send source
    “Charitable Organizations Fee Late Fee Charitable Organization Application $15 Charitable Organization Renewal $54 $25”
    Made by: CharityFile operator
  • Oct 14, 2026
    SC deadline rule: extension notes The extension is for the annual financial report (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), which is filed with the registration statement. If the financial report is not ready, file the registration statement and include a copy of the extension request submitted to the IRS. → The extension is for the annual financial report only (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), not for the registration statement. Before the report is due, file with the Secretary of State a written extension request or a copy of the extension request submitted to the IRS; online filers use the Financial Reports tab. The statute and the Secretary of State's pages do not say how long the extension lasts. If the financial report is not ready when the registration statement is filed, include a copy of the IRS extension request.
    Source: scstatehouse.gov · send source
    “The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: CharityFile operator
  • Oct 14, 2026
    DC conditional duty added: condition kind solicitation_certificate; source url https://code.dccouncil.gov/us/dc/council/code/sections/44-1706; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    DC deadline rule: calculation notes From 1 August 2025, DLCP: valid from the date of issuance until the last day of the same month two or four years later (example 3/12/2025–3/31/2027). Renew from 90 days before expiration on BOSS. Not a same-day anniversary of initial registration. → From 1 August 2025 a licence runs from the day it is issued to the last day of the same month two or four years later, at the term chosen when applying (DLCP's example: 3/12/2025 to 3/31/2027); a licence renewed after that day takes the same format. A licence may be renewed on BOSS from ninety days before it expires. Not a same-day anniversary of the first registration.; source quote replaced
    Source: dlcp.dc.gov · send source
    “Effective August 1, 2025 , DLCP updated the license period format. Licenses will now be valid from the date of issuance until the last day of the same month two or four years later, based on the license term selected by the customer at the time of application (example 3/12/2025 - 3/31/2027). Anyone renewing their license after August 1, 2025, your updated license will reflect this new license period format.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NC fee schedule: source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf → https://www.sosnc.gov/webfiles/documents/forms/charities/charities_sponsors/initial_renewal_license_application_2023.pdf; source quote replaced
    Source: sosnc.gov · send source
    “$25.00 per month starting the 16th day following expiration of either the 2-month or 6-month extension of time to file the required annual renewal application.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MA deadline rule: extension notes Automatic 6-month extension, no written request, if the charity is registered and in compliance with annual reporting. Not IRS-conditional. → Automatic 6-month extension with no written request, only for a charity that is registered and in compliance with the Division's annual reporting requirements.; source quote replaced
    Source: mass.gov · send source
    “When is the annual Form PC filing due? It is due to the Division within four and one-half months of the conclusion of the charity's fiscal year. How can I file a Form PC ? Please use the AGO's new Charity Portal! More information, including instructional videos, can be found here. How do I get an extension for my annual Form PC filing? Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
    Made by: CharityFile operator
  • Oct 14, 2026
    IL deadline rule: source quote replaced
    Source: illinoisattorneygeneral.gov · send source
    “Each annual financial report is due within six months after the close of the organization's fiscal year. An organization may request a 60-day extension of the due date pursuant to Section 4(f) of the Act.”
    Made by: CharityFile operator
  • Oct 14, 2026
    GA deadline rule: source url http://www.legis.ga.gov/Legislation/20072008/86012.pdf → https://rules.sos.ga.gov/gac/590-9-4-.01; source quote replaced
    Source: rules.sos.ga.gov · send source
    “A charitable organization which intends to solicit or have contributions solicited in this state on its behalf shall, prior to any solicitation, file an effective registration statement with the Secretary of State on Form C100 or the Uniform Registration Statement and comply with the requirements of O.C.G.A. § 43-17-5.”
    Made by: CharityFile operator
  • Oct 14, 2026
    FL required attachment added: registration type renewal; attachment name Annual certification of compliance with the conflict-of-interest policy; description All directors, officers and trustees certify each year that they comply with the organization's conflict-of-interest policy; a copy of that certification goes to FDACS with the annual registration statement (s. 496.4055(2), F.S.).; is conditional 0; form url https://www.fdacs.gov/content/download/59585/file/SOC%20Conflict%20of%20Interest.pdf; source url http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0496/0496.html; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    OR deadline rule: display form name CT-12 → CT-12, or CT-12F if organized and headquartered outside Oregon
    Source: doj.state.or.us · send source
    “An organization’s annual financial report is due within four months and 15 days after the end of the organization’s fiscal year. An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
    Made by: CharityFile operator
  • Oct 14, 2026
    ND deadline rule: extension months none → 3; extension notes Written request: the Secretary of State may grant an extension if the request is received before the September 1 filing deadline. A standing (permanent) extension is only for a fiscal year ending in June, July, or August. A filing date may not be extended past December 1 of the year the report is due. Not automatic. Not IRS Form 8868-conditional. → Request it through the FirstStop Portal; the Secretary of State must receive the request before the September 1 deadline. It may be granted for one year, or as a standing extension for a fiscal year that ends in June, July or August. The deadline is never extended past December 1. Not automatic.
    Source: sos.nd.gov · send source
    “on or before September 1 of each year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN deadline rule: extension days 90 → 150; extension notes Request an extension from the Division of Charitable Solicitations: for good cause shown (for example, an IRS extension application), up to 90 days, and the previous registration stays in effect. A second extension of up to 60 days is available with proof that the IRS granted an extension. Neither is automatic. → Up to 90 days on request, for good cause shown; the previous registration stays in effect meanwhile. 60 more days only with proof that the IRS granted an extension of time to file. Neither extension is automatic.
    Source: sos.tn.gov · send source
    “the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    IL deadline rule: extension end months after fye none → 11; extension end day none → 15
    Source: illinoisattorneygeneral.gov · send source
    “The Attorney General shall, upon written request, extend for 60 days the time for filing the annual financial report. For organizations that are in compliance with the registration and annual report requirements of the Solicitation for Charity Act, written extension requests are automatically granted if received on or before the due date.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MD deadline rule: extension end months after fye none → 11; extension end day none → 15; calculation notes Annual Update due 6 months after fiscal year end (FYE+180d) per Md. Code Ann., Bus. Reg. Title 6. Automatic extension available to 15th day of 11th month after FYE (FYE+330d) — no affirmative request needed. E.g., December 31 FYE → June 30 due, automatic extension to November 15. Encoded as the last day of the 6th month after fiscal year end, from the verification quote. → The Annual Update is due within six months of the end of the fiscal year. If it is not completed by the due date and the registration is current, it is automatically extended until the 15th day of the 11th month after the end of the fiscal year; no extension request (IRS Form 8868) is required.
    Source: sos.maryland.gov · send source
    “An organization must submit the information listed in the Annual Update of Registration Instructions and form within six months of the end of the organization's fiscal year. If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    ND fee schedule added: fee type late; fee amount $5; fee calculation notes Additional fee for a nonprofit annual report filed after the due date (N.D.C.C. 10-33-140(1)(q)(1)(a)). It is added to the $10 filing fee, not instead of it.; source url https://ndlegis.gov/cencode/t10c33.pdf; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); verification status verified
    Source: ndlegis.gov · send source
    “q. Filing an annual report of a domestic or foreign corporation, ten dollars. (1) The secretary of state shall charge and collect additional fees for late filing of the annual report: (a) After the date provided in subsection 3 of section 10-33-139, five dollars; and”
    Made by: CharityFile operator
  • Oct 14, 2026
    ND fee schedule added: fee type renewal; fee amount $10; fee calculation notes Secretary of State fee for the nonprofit annual report (corporations and LLCs).; source url https://www.sos.nd.gov/business/nonprofit-services/maintain-nonprofit; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); verification status verified
    Source: sos.nd.gov · send source
    “Annual Report (corporation and LLCs) - $10”
    Made by: CharityFile operator
  • Oct 14, 2026
    ND deadline rule added: deadline type annual_report; base reference fixed_date; fixed month 2; fixed day 1; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes The annual report of a nonprofit corporation or a foreign nonprofit corporation is due before February 2 each year, so by February 1 (N.D.C.C. 10-33-139(3)). The first annual report has its own date in the same subsection.; source url https://ndlegis.gov/cencode/t10c33.pdf; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); cycle years 1; filing class corporate; verification status verified
    Source: ndlegis.gov · send source
    “Except for the first annual report, the annual report of a nonprofit corporation or a foreign nonprofit corporation must be delivered to the secretary of state before February second of each year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MA fee schedule added: fee type renewal; fee amount $125; fee calculation notes Secretary of the Commonwealth fee for the annual report of a foreign corporation (G.L. c.156D §16.22): $125, $100 if filed electronically, $150 if not filed timely.; source url https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm; form name SOC Foreign Corporation Annual Report (c.156D §16.22); verification status verified
    Source: sec.state.ma.us · send source
    “Foreign and Foreign Professional Corporations Registration in Massachusetts $400.00 ($375 if filed by fax) Certificate of Amendment $100.00 Certificate of Withdrawal $100.00 Annual Report $125.00; $150.00 if not filed timely ($100 if filed electronically)”
    Made by: CharityFile operator
  • Oct 14, 2026
    MA deadline rule added: deadline type annual_report; base reference fiscal_year_end; offset months 3; offset day 15; offset anchor day; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes Each foreign corporation authorized to transact business in Massachusetts delivers an annual report to the Secretary of the Commonwealth within 2½ months after the end of its fiscal year (c.156D §16.22(c); the official text prints it as '21/2 months'). Read as the 15th day of the third month after the fiscal year end: March 15 for a December 31 year end.; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22; form name SOC Foreign Corporation Annual Report (c.156D §16.22); cycle years 1; filing class corporate; verification status verified
    Source: malegislature.gov · send source
    “(c) The annual report shall be delivered to the secretary of state within 21/2 months after the end of the fiscal year of the corporation.”
    Made by: CharityFile operator
  • Oct 14, 2026
    SC deadline rule: extension notes A written extension granted by the Secretary of State. Path is a written request or a copy of the extension request submitted to the Internal Revenue Service; the extension is not automatic and is not IRS-conditional as a requirement. → The extension is for the annual financial report (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), which is filed with the registration statement. If the financial report is not ready, file the registration statement and include a copy of the extension request submitted to the IRS.
    Source: scstatehouse.gov · send source
    “The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: CharityFile operator
  • Oct 14, 2026
    SC deadline rule: display form name none → Registration Statement and Annual Financial Report
    Source: scstatehouse.gov · send source
    “The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: CharityFile operator
  • Oct 14, 2026
    SC deadline rule: source quote replaced
    Source: scstatehouse.gov · send source
    “The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA deadline rule: source quote replaced
    Source: pa.gov · send source
    “For all corporations (business and nonprofit, domestic and foreign), the deadline is June 30 of each year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR deadline rule: source quote replaced
    Source: doj.state.or.us · send source
    “An organization’s annual financial report is due within four months and 15 days after the end of the organization’s fiscal year. An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OH deadline rule: source quote replaced
    Source: codes.ohio.gov · send source
    “The annual registration statement shall be refiled on or before the fifteenth day of the fifth calendar month after the close of each fiscal year in which the charitable organization solicited in this state, or by the date of any applicable extension of the federal filing date, whichever is later.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NJ deadline rule: extension notes Up to 180-day extension on written request "for good cause shown" per §45:17A-23(b). Previous registration remains in effect during extension period. The written request is deemed approved unless the Attorney General denies it by certified mail within 15 business days; NOT IRS-conditional. → Request the extension through the NJ Charities Portal by the renewal due date; the Division takes extension requests only through the portal. Only compliant charities whose gross contributions exceed $10,000 may request one; a charity under $10,000 cannot be granted an extension and files by the original due date. An IRS extension of time to file Form 990 does not extend the New Jersey renewal: a separate request is needed.
    Source: njconsumeraffairs.gov · send source
    “A renewal statement must be filed annually within six months after the close of the charitable organization's fiscal year. For good cause shown, the Attorney General may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect.”
    Made by: CharityFile operator
  • Oct 14, 2026
    MD deadline rule: source quote replaced
    Source: sos.maryland.gov · send source
    “An organization must submit the information listed in the Annual Update of Registration Instructions and form within six months of the end of the organization's fiscal year. If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN deadline rule: extension days 150 → 90
    Source: sos.tn.gov · send source
    “the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NY deadline rule: extension days 180 → none; extension months none → 6; extension notes Effective immediately, the New York State Attorney General's Charities Bureau will grant an automatic 180 day extension of time to file an Annual Financial Report due pursuant to the Estates, Powers and Trusts Law and/or Article 7-A of the Executive Law. A written request is not required. → The Charities Bureau applies an automatic six-month extension to every annual filing. No request is needed.
    Source: nysenate.gov · send source
    “on or before the fifteenth day of the fifth calendar month after the close of such fiscal year”
    Made by: CharityFile operator
  • Oct 14, 2026
    RI deadline rule: source url https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-4.htm → https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-2.htm; source quote replaced
    Source: webserver.rilegislature.gov · send source
    “Registration under this section shall expire one year following the approval of the application by the department, unless the director prescribes a different period by rule or order. Re-registration shall also be for a similar period of one year and may be effected by filing an application on forms prescribed by the director no later than thirty (30) days prior to the expiration of the prior registration.”
    Made by: CharityFile operator
  • Oct 14, 2026
    RI deadline rule: extension months 6 → none; extension notes File a request letter with the annual registration. Financial information is then due on the IRS Form 990 due date, including any IRS extension dates. Further letters or Form 8868 as DBR directs. Not automatic without that request. → The extension covers only Form 990, the audited financial statement and the related items the statute names, not the re-registration itself. File the annual registration form by its due date with an extension request letter that states the IRS due date; the financial information is then due on the IRS due date, and after that on the IRS extension dates. For each further extension, send another letter or a copy of the IRS extension request. An organization that submits compiled financial statements gets extensions of up to six months in total on written request.
    Source: webserver.rilegislature.gov · send source
    “The due date on which to submit financial information (IRS Form 990 or audited annual financial statements) shall initially be extended until the IRS due date, and then until the IRS extension dates, as necessary.”
    Made by: CharityFile operator
  • Oct 14, 2026
    WI audit threshold: basis label contributions received during most recently completed fiscal year (per 2023 Wisconsin Act 151, effective March 23, 2024) → contributions received during the most recently completed fiscal year, not counting government grants
    Made by: CharityFile operator
  • Oct 14, 2026
    WI audit threshold: source cite Wis. Stat. §202.12(6m)(b) (as amended by 2023 Wisconsin Act 151) → Wis. Stat. §202.12(3)(b) and (3)(bm)
    Made by: CharityFile operator
  • Oct 14, 2026
    WA required attachment: attachment name IRS Form 990 → IRS Form 990: not required; description Do not enclose IRS Form 990, 990-PF, 990-EZ, or audited financial statements with the charity registration. → The Secretary of State does not require a charity's federal tax document (Form 990) with the online registration.; condition description Do not enclose Form 990. A 990-series filer is not required to file a copy with the secretary (RCW 19.09.075(3)). → The Secretary of State does not ask for the federal tax document with the online registration.; source url https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf → https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities/charitable-org-online-filing-instructions/file-charitable-registration-online; source quote replaced
    Made by: CharityFile operator
  • Oct 14, 2026
    WA required attachment: attachment name IRS Form 990 → IRS Form 990: not required; description Do not enclose IRS Form 990 with the charity renewal. → The Secretary of State does not require a charity's federal tax document (Form 990) with the online renewal.; condition description Do not enclose Form 990. The solicitation report is based on the most recent IRS filing or, if the organization does not file with the IRS, the most recently completed accounting year (WAC 434-120-140(2)(b)). → The Secretary of State does not ask for the federal tax document with the online renewal.; source url https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf → https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities/charitable-org-online-filing-instructions/file-charity-renewal-online; source quote replaced
    Made by: CharityFile operator
  • Oct 14, 2026
    VA required attachment added: registration type both; attachment name Signatures of the chief fiscal officer and another authorized officer; description Two different officers sign the registration statement: the chief fiscal officer and another authorized officer. An online filing follows the portal's signing steps.; is conditional 0; source url https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    VA required attachment added: registration type both; attachment name Remittance form and check payable to Treasurer of Virginia; description The Form 102 remittance form and a check for the fees, made payable to Treasurer of Virginia.; is conditional 1; condition description Filing Form 102 on paper by mail; source url https://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    VA required attachment added: registration type both; attachment name Current list of officers, directors, trustees and principal staff; description Names, titles and addresses of the current officers, directors, trustees and any principal salaried executive staff. Titles are required. The list in the latest Form 990 is not accepted.; is conditional 0; source url https://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    TN required attachment added: registration type renewal; attachment name Audited Financial Statement; description An audited financial statement filed with the renewal.; is conditional 1; condition description Gross revenue more than $1,000,000, not counting grants from government agencies and 501(c)(3) private foundations; source url https://sos.tn.gov/charities/guides/renewal-registration; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    NY required attachment added: registration type renewal; attachment name Schedule B of Form 990: do not include; description Remove Schedule B from the Form 990 before uploading the annual filing; the Charities Bureau asks that it not be included in any filing.; is conditional 1; condition description The organization files Schedule B with its IRS Form 990; source url https://ag.ny.gov/sites/default/files/regulatory-documents/char500-user-guide.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MN required attachment added: registration type renewal; attachment name Signatures of two officers under a board resolution; description Two officers sign the annual report, executed under a resolution of the board of directors, trustees or managing group.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MN required attachment added: registration type renewal; attachment name Audited Financial Statement; description An audit prepared under generally accepted accounting principles by an independent CPA or LPA.; is conditional 1; condition description Total revenue more than $750,000; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MN required attachment added: registration type renewal; attachment name List of banks holding the organization's funds; description The names of all banks or other financial institutions where the organization's funds are deposited, without account numbers.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MN required attachment added: registration type renewal; attachment name List of the board of directors; description A full list of the board of directors with each director's name, address and total compensation paid.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MN required attachment added: registration type renewal; attachment name IRS Form 990-T; description A copy of Form 990-T, when the organization files one.; is conditional 1; condition description The organization files Form 990-T with the IRS; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name List of officers and directors; description A list of the organization's officers and directors.; is conditional 0; source url https://www.michigan.gov/consumerprotection/about/frequently-asked-questions/faq-categories-folder/charities; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name Michigan resident agent; description A resident agent physically located in Michigan, authorized to receive official mail sent to the organization; the agent cannot be the organization itself.; is conditional 0; source url https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    MI required attachment added: registration type renewal; attachment name IRS Form 990 or 990-EZ, without Schedule B; description A copy of the Form 990 or 990-EZ the organization filed with the IRS, leaving out Schedule B.; is conditional 1; condition description The organization files Form 990 or 990-EZ with the IRS; source url https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    AR required attachment added: registration type initial; attachment name Notarized affirmation on Form CR-01; description The person signing for the organization swears or affirms the Form CR-01 registration before a notary public, who completes the form's notary block.; is conditional 0; form number CR-01; form url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    AR required attachment added: registration type renewal; attachment name Notarized affirmation on Form CR-03; description The person signing for the organization swears or affirms the Form CR-03 report before a notary public, who completes the form's notary block.; is conditional 0; form number CR-03; form url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    ME required attachment added: registration type renewal; attachment name Annual Fundraising Activity Report (AFAR); description The annual fund-raising activity report for the preceding fiscal year, on the director's form, submitted as part of the license renewal application.; is conditional 0; form url https://www.maine.gov/pfr/professionallicensing/sites/maine.gov.pfr.professionallicensing/files/inline-files/CHA-org-afar.pdf; source url https://legislature.maine.gov/statutes/9/title9ch385.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    WI fee schedule: fee calculation notes Wisconsin Corporate Annual Report (Form 5) — $25 online / $40 paper (+ $15 paper surcharge) per Wis. DFI fees. Filed annually with DFI Corporations Bureau under Wis. Stat. §181.0214(3)(a), with quarterly due dates based on anniversary of incorporation: March 31 (Q1 anniversary) / June 30 (Q2) / September 30 (Q3) / December 31 (Q4). NOT the charity solicitation registration filing — separate corporate filing under Ch. 181 nonstock corp law. Penalty: 60-day cure window after DFI Notice of Administrative Dissolution per §181.1421(4)(a). Reinstatement fee $10 + certificate fee $10. REQUIRED for ALL Wisconsin nonstock corporations regardless of charity-exempt status. → $25 annual report fee for a domestic (Wisconsin) nonstock corporation, Wis. Stat. § 181.0507(2)(a)17. A foreign nonstock corporation's annual report fee is $65 (§ 181.0507(2)(a)18); this row does not price it.; source url https://docs.legis.wisconsin.gov/statutes/statutes/181/ii/0214 → https://docs.legis.wisconsin.gov/document/statutes/181.0507; source quote replaced
    Source: docs.legis.wisconsin.gov · send source
    “Annual report of a domestic corporation, $25.”
    Made by: CharityFile operator
  • Oct 14, 2026
    ME fee schedule: fee calculation notes $50 late renewal fee per Maine DPFR for renewals filed within 90 days after Nov 30 expiration. After 90 days, organization must re-apply as new applicant. → $50 late fee for a license renewed after it expires on November 30, from December 1 to March 1. A renewal application filed more than 90 days after expiration must meet every requirement for a new applicant.; source quote replaced
    Source: maine.gov · send source
    “A late fee of $50.00 is assessed for licenses renewed after the license expiration date. (December 1 - March 1).”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 7 of 7 revenue fee ($400) per Form CT-12 (2025) Section 10 for total revenue $1,000,000 or more (schedule caps the revenue fee at $400). The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $400 when line 9 of the annual report is $1,000,000 or more; $400 is the maximum revenue fee. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “The maximum amount subject to a revenue fee is $1,000,000. The maximum revenue fee is $400.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 6 of 7 revenue fee ($300) per Form CT-12 (2025) Section 10 for total revenue $500,000-$999,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $300 when line 9 of the annual report is $500,000 to $999,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 5 of 7 revenue fee ($200) per Form CT-12 (2025) Section 10 for total revenue $250,000-$499,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $200 when line 9 of the annual report is $250,000 to $499,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 4 of 7 revenue fee ($150) per Form CT-12 (2025) Section 10 for total revenue $100,000-$249,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $150 when line 9 of the annual report is $100,000 to $249,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 3 of 7 revenue fee ($90) per Form CT-12 (2025) Section 10 for total revenue $50,000-$99,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $90 when line 9 of the annual report is $50,000 to $99,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 2 of 7 revenue fee ($50) per Form CT-12 (2025) Section 10 for total revenue $25,000-$49,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $50 when line 9 of the annual report is $25,000 to $49,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
    Made by: CharityFile operator
  • Oct 14, 2026
    OR fee schedule: fee calculation notes Tier 1 of 7 revenue fee ($20) per Form CT-12 (2025) Section 10 for total revenue $0-$24,999 (minimum $20 even if revenue is zero or negative). The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $20 when line 9 of the annual report is $0 to $24,999. The minimum revenue fee is $20, even when revenue is zero or negative. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
    Source: doj.state.or.us · send source
    “The maximum amount subject to a revenue fee is $1,000,000. The maximum revenue fee is $400. The minimum revenue fee is $20, even if total revenue is zero or a negative amount.”
    Made by: CharityFile operator
  • Oct 14, 2026
    AR fee schedule: fee calculation notes The annual financial report (Form CR-03) is filed at no cost: the form's submission list names no fee, and the Secretary of State charges no fee to register a charitable organization. Due within 180 days after the fiscal year end per Ark. Code Ann. § 4-28-403. → Fee not confirmed: Form CR-03 and the Secretary of State's charitable registration instructions list what to submit with the annual financial report but state no fee, and no source read says the report is free.; verification status verified → flagged
    Source: sos.arkansas.gov · send source
    “The following must be submitted: 1. A completed Annual Financial Reporting Form; 2. A copy of the organization's Internal Revenue Service Form 990, Form 990-EZ, or 990-N, if required to file such form;”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN fee schedule: source quote replaced
    Source: sos.tn.gov · send source
    “The $50.00 registration fee is required with a registration application.”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN fee schedule: source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
    Source: sos.tn.gov · send source
    “$0 to $50,000 $0.00”
    Made by: CharityFile operator
  • Oct 14, 2026
    TN fee schedule: source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
    Source: sos.tn.gov · send source
    “$500,000 and over $240.00”
    Made by: CharityFile operator
  • Oct 14, 2026
    NJ fee schedule: source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $100,001 & $500,000 $150”
    Made by: CharityFile operator
  • Oct 14, 2026
    NJ fee schedule: source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $100,001 & $500,000 $150”
    Made by: CharityFile operator
  • Oct 14, 2026
    NJ fee schedule: source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising more than $500,000 $250”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “In addition to the registration fee, an organization failing to file a registration application by the due date shall pay an additional fee of $25 for each month or part of the month after the date on which the registration statement and financial report were due to be filed or after the period of extension granted for such filing.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $250.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $100,000 but not exceeding $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $150.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $25,000 but less than $100,000 during the immediately preceding fiscal year shall pay an annual registration fee of $100.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which submits a short form registration statement pursuant to section 7 or receives contributions of $25,000 or less during the immediately preceding fiscal year shall pay an annual registration fee of $15.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $250.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $100,000 but not exceeding $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $150.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which receives contributions in excess of $25,000 but less than $100,000 during the immediately preceding fiscal year shall pay an annual registration fee of $100.”
    Made by: CharityFile operator
  • Oct 14, 2026
    PA fee schedule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?52&iFrame=true&txtType=HTM&SessYr=1990&SessInd=0&ActNum=0202.; source quote replaced
    Source: palegis.us · send source
    “A charitable organization which submits a short form registration statement pursuant to section 7 or receives contributions of $25,000 or less during the immediately preceding fiscal year shall pay an annual registration fee of $15.”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA deadline override: source url https://oag.ca.gov/charities → https://oag.ca.gov/charities/renewals; source cite CA AG Registry of Charities and Fundraisers homepage notice (time-limited blanket extension) → CA AG Registry of Charities and Fundraisers, Annual Registration Renewal page (time-limited blanket extension)
    Source: oag.ca.gov · send source
    “For charities whose renewal filings were due between January 7, 2025 and August 31, 2026, the deadline to file is extended to August 31, 2026.”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Greater than $500 million $1,200”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $100,000,001 and $500 million $1,000”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $20,000,001 and $100 million $800”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $5,000,001 and $20 million $400”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $1,000,001 and $5 million $200”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $250,001 and $1 million $100”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $100,001 and $250,000 $75”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Between $50,000 and $100,000 $50”
    Made by: CharityFile operator
  • Oct 14, 2026
    CA fee schedule: source url https://oag.ca.gov/system/files/media/rrf1_form.pdf → https://oag.ca.gov/charities/renewals; source quote replaced
    Source: oag.ca.gov · send source
    “Less than $50,000 $25”
    Made by: CharityFile operator

Sep 24, 2026

  • Sep 24, 2026
    NH deadline rule: extension notes Written request: file Form NHCT-14 on or before the annual-report due date, with the $75 annual-report fee (not a separate late fee). Jus 404.05: the application shall be granted unless the Charitable Trusts Unit notifies the trust in writing within 20 business days. Not automatic (a request is required). Not IRS Form 8868-conditional. → none
    Source: gc.nh.gov · send source
    “not later than 4 months and 15 days following the close of the first calendar or fiscal year”
    Made by: CharityFile operator
  • Sep 24, 2026
    WI deadline rule: extension available 1 → 0; extension days 60 → none; extension notes No statutory extension mechanism in Wis. Stat. Ch. 202. However DFI publishes a late-filing window through September 30 (60 days past the July 31 expiration) with $25 late fee per their fees schedule. Beyond September 30, registration is considered lapsed and may require new initial filing. → none
    Source: docs.legis.wisconsin.gov · send source
    “All charitable organization registrations expire on July 31 of each year.”
    Made by: CharityFile operator
  • Sep 24, 2026
    ME deadline rule: extension available 1 → 0; extension days 90 → none; extension notes No statutory pre-deadline extension. POST-deadline grace: license can be renewed within 90 days after November 30 expiration with $50 late fee. Beyond 90 days organization MUST RE-APPLY as new applicant. → none
    Source: legislature.maine.gov · send source
    “A license issued by the director to a charitable organization expires on November 30th annually or such other time as the director may designate. A charitable organization shall apply for renewal by filing a renewal application with the director prior to the expiration date and paying the license fee as set under section”
    Made by: CharityFile operator
  • Sep 24, 2026
    VA fee schedule: source quote replaced
    Source: law.lis.virginia.gov · send source
    “Organizations with no prior financial history filing an initial registration shall be required to pay an initial fee of $100. Organizations with prior financial history filing an initial registration shall be required to pay an initial fee of $100 in addition to the annual registration fee.”
    Made by: CharityFile operator
  • Sep 24, 2026
    WV deadline rule: source quote replaced
    Source: code.wvlegislature.gov · send source
    “Every charitable organization, except as provided in section six of this article, which intends to solicit contributions, donations or grants within this state or to have funds solicited or received on its behalf shall, prior to any solicitation, register with the Secretary of State, in a manner or method authorized and upon forms prescribed by him or her which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities.”
    Made by: CharityFile operator
  • Sep 24, 2026
    TN deadline rule: source url https://sos.tn.gov/charities/guides/initial-registration → https://sos-tn-gov-files.tnsosfiles.com/forms/Charitable%20Solicitations%20Act.pdf; source quote replaced
    Source: sos-tn-gov-files.tnsosfiles.com · send source
    “Every charitable organization that intends to solicit contributions from or within this state, or have funds solicited on its behalf, shall, prior to any solicitation, file a registration statement with the secretary of state, upon forms prescribed by the secretary of state.”
    Made by: CharityFile operator
  • Sep 24, 2026
    RI deadline rule: source quote replaced
    Source: webserver.rilegislature.gov · send source
    “Every charitable organization, except as otherwise provided in § 5-53.1-3, that acts, operates, transacts business in this state, or intends to solicit contributions from persons in this state by any means whatsoever, shall, prior to any solicitation, file with the director upon forms prescribed by the department, the following information:”
    Made by: CharityFile operator
  • Sep 24, 2026
    OR deadline rule: source quote replaced
    Source: doj.state.or.us · send source
    “Organizations required to register must do so before conducting activities, holding assets, or soliciting contributions for a charitable purpose.”
    Made by: CharityFile operator
  • Sep 24, 2026
    NH deadline rule: source quote replaced
    Source: gc.nh.gov · send source
    “Every trustee subject to this chapter who has received property for charitable purposes shall file with the attorney general, within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose, a copy of the instrument providing for the title, powers or duties of the trustee.”
    Made by: CharityFile operator
  • Sep 24, 2026
    MI deadline rule: source url https://www.michigan.gov/consumerprotection/charities/charitable-organizations → https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-400-273; source quote replaced
    Source: legislature.mi.gov · send source
    “Before a solicitation, unless the charitable organization is exempt from registration and reporting under section 13, a charitable organization that solicits or intends to solicit or receives or intends to receive contributions from persons by any means shall register with the attorney general as provided in this act.”
    Made by: CharityFile operator
  • Sep 24, 2026
    ME deadline rule: source quote replaced
    Source: legislature.maine.gov · send source
    “Unless it has received an exemption pursuant to section 5006, a charitable organization that intends to solicit, accept or obtain contributions in this State or to have contributions solicited, accepted or obtained on its behalf within this State shall file a license application with the director and pay the application and license fees as set under section 5015‑A at least 30 days before soliciting, accepting or obtaining contributions.”
    Made by: CharityFile operator
  • Sep 24, 2026
    KY deadline rule: source quote replaced
    Source: ag.ky.gov · send source
    “If a charitable organization is newly formed and a Form 990 has not yet been filed with the Internal Revenue Service, a notice of intent to solicit, in a form prescribed pursuant to administrative regulations promulgated by the Attorney General, shall be filed prior to any solicitation.”
    Made by: CharityFile operator
  • Sep 24, 2026
    NY conditional duty added: condition kind bingo_raffle; source url https://www.nysenate.gov/legislation/laws/GMU/195-F; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    NY conditional duty added: condition kind bingo_raffle; source url https://www.nysenate.gov/legislation/laws/GMU/190-A; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    NY deadline rule: source quote replaced
    Source: nysenate.gov · send source
    “for purposes of the game of chance known as a bell jar and a raffle, "license period" shall mean a period of time running from January first to December thirty-first of each year.”
    Made by: CharityFile operator
  • Sep 24, 2026
    CA deadline rule: source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=270. → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=254.5.&lawCode=RTC; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor.”
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind bingo_raffle; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=326.5.&lawCode=PEN; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA deadline rule: source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=320.5. → https://oag.ca.gov/charities/raffles; verification status flagged → verified
    Source: oag.ca.gov · send source
    “The registration period for raffles runs from January 1 to December 31, and registration applications are due on or before January 1”
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind bingo_raffle; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=320.5.&lawCode=PEN; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind dissolution; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=6611.&lawCode=CORP; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind dissolution; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=5913.&lawCode=CORP; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind ubti; source url https://www.ftb.ca.gov/forms/misc/1068.html; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind nonprofit_corporation; source url https://www.sos.ca.gov/business-programs/business-entities/faqs; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind nonprofit_corporation; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=6210.&lawCode=CORP; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    CA conditional duty added: condition kind nonprofit_corporation; source url https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=6210.&lawCode=CORP; verification status verified
    Made by: CharityFile operator
  • Sep 24, 2026
    WI penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://docs.legis.wisconsin.gov/statutes/statutes/939/iv/60; grade source cite none → Wis. Stat. § 939.60, grading Wis. Stat. § 202.06(6)(c)2.
    Made by: CharityFile operator
  • Sep 24, 2026
    WA penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://app.leg.wa.gov/RCW/default.aspx?cite=19.09.275; grade source cite none → RCW 19.09.275
    Made by: CharityFile operator
  • Sep 24, 2026
    NY penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://www.nysenate.gov/legislation/laws/EXC/174-D; grade source cite none → N.Y. Exec. Law § 174-d
    Made by: CharityFile operator
  • Sep 24, 2026
    NH penalty: risk class unclassified → felony; grade quote added; grade source url none → https://gc.nh.gov/rsa/html/I/7/7-32-b.htm; grade source cite none → N.H. RSA 7:32-b
    Made by: CharityFile operator
  • Sep 24, 2026
    MT penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://mca.legmt.gov/bills/mca/title_0450/chapter_0020/part_0010/section_0010/0450-0020-0010-0010.html; grade source cite none → MCA 45-2-101(42), grading MCA 30-14-142(3) through MCA 45-1-103(2)
    Made by: CharityFile operator
  • Sep 24, 2026
    HI penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0701/HRS_0701-0107.htm; grade source cite none → HRS § 701-107(3), grading HRS § 467B-10(2)
    Made by: CharityFile operator
  • Sep 24, 2026
    CT penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://www.cga.ct.gov/current/pub/chap_952.htm; grade source cite none → Conn. Gen. Stat. § 53a-26(a), (d)(1), grading § 21a-190l(c)
    Made by: CharityFile operator
  • Sep 24, 2026
    VA penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://law.lis.virginia.gov/vacode/title57/chapter5/section57-59/; grade source cite none → Va. Code § 57-59(A)
    Made by: CharityFile operator
  • Sep 24, 2026
    PA penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf; grade source cite none → 10 P.S. § 162.18(a), (b)
    Made by: CharityFile operator
  • Sep 24, 2026
    OR penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; grade source cite none → ORS 128.992
    Made by: CharityFile operator
  • Sep 24, 2026
    OH penalty: risk class unclassified → felony; grade quote added; grade source url none → https://codes.ohio.gov/ohio-revised-code/section-1716.99; grade source cite none → ORC § 1716.99(A), (B)
    Made by: CharityFile operator
  • Sep 24, 2026
    IL penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf; grade source cite none → 225 ILCS 460/7(a)
    Made by: CharityFile operator
  • Sep 24, 2026
    FL penalty: risk class unclassified → felony; grade quote added; grade source url none → https://www.flsenate.gov/Laws/Statutes/2026/496.417; grade source cite none → Fla. Stat. § 496.417
    Made by: CharityFile operator
  • Sep 24, 2026
    AZ penalty: risk class unclassified → felony; grade quote added; grade source url none → https://www.azleg.gov/ars/44/06561.htm; grade source cite none → A.R.S. § 44-6561(B), (C)
    Made by: CharityFile operator
  • Sep 24, 2026
    AL penalty: risk class unclassified → felony; grade quote added; grade source url none → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf; grade source cite none → Ala. Code § 13A-9-71(q)
    Made by: CharityFile operator
  • Sep 24, 2026
    DC deadline rule: source url https://code.dccouncil.gov/us/dc/council/code/sections/47-2851.07 → https://dlcp.dc.gov/node/1614551; source quote replaced
    Source: dlcp.dc.gov · send source
    “Licenses will now be valid from the date of issuance until the last day of the same month two or four years later, based on the license term selected by the customer at the time of application (example 3/12/2025 - 3/31/2027).”
    Made by: CharityFile operator
  • Sep 24, 2026
    DC deadline rule: cycle years choices none → every 2 or 4 years
    Source: code.dccouncil.gov · send source
    “Licenses issued under this subchapter shall be valid for a period of 6 months, 2 years, or 4 years.”
    Made by: CharityFile operator

Sep 23, 2026

  • Sep 23, 2026
    MI deadline rule: calculation notes Due 30 days before your registration expires; it expires 1 year and 7 months after your fiscal year end. → Due 30 days before your registration expires. It expires 1 year and 7 months after the end date of the financial statement you filed last. When you renew each year, that is 7 months after the end of your latest fiscal year.
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: CharityFile operator
  • Sep 23, 2026
    TX conditional duty: condition kind dissolution → charitable_trust_proceeding
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “The civil penalty shall be in an amount of up to $50 per day for each day subsequent to the end of the 30 day period until a complete report is filed; provided, however, that the maximum aggregate penalty assessed with respect to any report shall not be greater than $10,000.”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “$2,000, if more than $100,000,000”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “$1,000, if more than $10,000,000 but not more than $100,000,000”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “$500, if more than $1,000,000 but not more than $10,000,000”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “two hundred and fifty dollars, if more than five hundred thousand dollars but not more than $1,000,000”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “one hundred and twenty-five dollars, if more than two hundred and fifty thousand dollars but not more than five hundred thousand dollars”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “seventy dollars, if more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars”
    Made by: CharityFile operator
  • Sep 23, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F
    Source: malegislature.gov · send source
    “thirty-five dollars, if not more than one hundred thousand dollars”
    Made by: CharityFile operator
  • Sep 23, 2026
    NJ deadline rule: due event before the Attorney General has been given the opportunity to review the registration statement → early enough for the Attorney General to have the opportunity to review it before the organization solicits contributions or has contributions solicited on its behalf
    Source: njconsumeraffairs.gov · send source
    “It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of this act.”
    Made by: CharityFile operator
  • Sep 23, 2026
    PA deadline rule: due event prior to any compensated person soliciting contributions on behalf of the charitable organization → early enough for the department to approve it before the organization solicits contributions or has contributions solicited on its behalf
    Source: pa.gov · send source
    “No charitable organization shall solicit contributions or have contributions solicited in its behalf before approval of its registration statement by the department.”
    Made by: CharityFile operator
  • Sep 23, 2026
    NV penalty: source url https://nevada.public.law/statutes/nrs_82a.300 → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
    Source: oregonlegislature.gov · send source
    “A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable remainder trust serves as trustee.”
    Made by: CharityFile operator
  • Sep 23, 2026
    OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
    Source: oregonlegislature.gov · send source
    “United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions”
    Made by: CharityFile operator
  • Sep 23, 2026
    OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
    Source: oregonlegislature.gov · send source
    “Any religious corporation sole or other religious corporation or organization which holds property for religious purposes”
    Made by: CharityFile operator
  • Sep 23, 2026
    CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
    “Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions”
    Made by: CharityFile operator
  • Sep 23, 2026
    CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
    “Persons exclusively making appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of the specified individual.”
    Made by: CharityFile operator
  • Sep 23, 2026
    CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
    “Persons that are exempt from filing a federal annual information return pursuant to 26 U.S.C.”
    Made by: CharityFile operator
  • Sep 23, 2026
    CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
    “or do not receive contributions from more than ten persons during a fiscal year.”
    Made by: CharityFile operator
  • Sep 23, 2026
    CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
    “Charitable organizations that do not intend to and do not actually raise or receive gross revenue, excluding grants from governmental entities or from organizations exempt from federal taxation under section 501(c)(3) of the federal”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(5) a charitable corporation organized and operated primarily”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(4) a political committee defined in Section 82013 of the California Government Code which is required to and which does file with the Secretary of State any statement pursuant to the provisions of Article 2 (commencing with Section 84200) of Chapter 4 of Title 9,”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(3) a cemetery corporation regulated under Chapter 12 of Division 3 of the Business and Professions Code,”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA deadline rule: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “ALL REGISTRANTS, regardless of the amount of total revenue, must file Form RRF-1 with the Attorney General's Registry of Charities and Fundraisers no later than four months and fifteen days after the organization's accounting period ends (May 15 for calendar year filers).”
    Made by: CharityFile operator
  • Sep 23, 2026
    AZ penalty: risk class felony → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    AK penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    ME penalty: short label Maine (Class D crime + up to $10K civil under UTPA) → Maine (an intentional violation is a Class D crime per 9 M.R.S. § 5014)
    Made by: CharityFile operator
  • Sep 23, 2026
    SD penalty: short label South Dakota (Class 6 felony >$1K; Class 5 felony >$100K per SDCL § 37-24-6; $2K civil per intentional violation per § 37-24-27) → South Dakota (for each act in violation of § 37-24-6: Class 1 misdemeanor under $1,000; Class 6 felony over $1,000 and under $100,000; Class 5 felony over $100,000); source cite SDCL § 37-24-6 + § 37-24-27 → SDCL § 37-24-6
    Made by: CharityFile operator
  • Sep 23, 2026
    SC penalty: short label South Carolina (escalating misdemeanor → felony for subsequent + $10/day late fee) → South Carolina (knowing and willful violation with the intent to deceive or defraud: misdemeanor for a first offense, a fine up to $5,000, imprisonment up to one year, or both; felony for a later offense, a fine up to $10,000, imprisonment up to five years, or both, per § 33-56-145(A))
    Made by: CharityFile operator
  • Sep 23, 2026
    OK penalty: short label Oklahoma ($10K civil per violation + felony for fraud) → Oklahoma (felony on conviction for a knowingly false material statement on a registration application, a similar name used to deceive the public, or a scheme to defraud in a solicitation, per tit. 18, § 552.14a(J))
    Made by: CharityFile operator
  • Sep 23, 2026
    ND penalty: short label North Dakota (civil up to $5,000/violation + 5-year denial; Class C FELONY for post-revocation solicitation per § 50-22-05) → North Dakota (class A misdemeanor for soliciting in violation of the chapter or for failing to properly complete and promptly file a required report; class C felony for soliciting after the registration is revoked, per NDCC § 50-22-05)
    Made by: CharityFile operator
  • Sep 23, 2026
    NC penalty: short label North Carolina ($1,000 per violation administrative + $10,000 per violation civil + Class 1 misdemeanor) → North Carolina (Class 1 misdemeanor for a willful and knowing violation, in addition to any administrative or civil penalties, per G.S. 131F-22); source cite NCGS §131F-22, §131F-23(e)(1), §131F-24(a) (Charitable Solicitation Act) → N.C. Gen. Stat. § 131F-22 (Charitable Solicitation Act); source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    MO penalty: short label Missouri (§407.100.6 civil not more than $1,000 per violation; §407.020.3 Class E felony for a person with intent to defraud) → Missouri (class E felony for a willful and knowing unlawful practice, such as deception in a charitable solicitation, done with the intent to defraud, per § 407.020.3)
    Made by: CharityFile operator
  • Sep 23, 2026
    MN penalty: short label Minnesota ($25,000 per violation civil + misdemeanor for willful) → Minnesota (misdemeanor for a willful and knowing violation, or for willfully and knowingly giving false information to the attorney general, per § 309.581)
    Made by: CharityFile operator
  • Sep 23, 2026
    MD penalty: short label Maryland (§6-205(f) civil $5,000 willful / $3,000 grossly negligent; §6-619 willful misdemeanor $5,000 / 1 year) → Maryland (misdemeanor: for a willful violation, a fine up to $5,000, imprisonment up to 1 year, or both; for a grossly negligent violation, a fine up to $3,000, restitution, or both, per § 6-619); source cite Md. Code Ann., Bus. Reg. §6-619(a) → Md. Code Ann., Bus. Reg. § 6-619; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    DC penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    WI penalty: risk class civil → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    HI penalty: risk class civil → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    GA penalty: risk class civil → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    FL penalty: risk class civil → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    FL penalty: short label Florida ($500 per violation for registration failure; up to $10,000 for fraud or deception) → Florida (administrative fine up to $5,000 per violation; up to $500 per violation for a 501(c)(3) organization that fails to register; up to $10,000 for fraud or deception); source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    OR penalty: source url https://oregon.public.law/statutes/ors_128.675 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; risk class misdemeanor → unclassified; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    CT penalty: risk class misdemeanor → unclassified; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    WA penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    VA penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    PA penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    OH penalty: risk class misdemeanor → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    NH penalty: risk class felony → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    IL penalty: risk class felony → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    MT penalty: short label Montana (Consumer Protection Act civil up to $10,000/violation per § 30-14-142; +$10,000 vulnerable adult per § 30-14-144) → Montana (Consumer Protection Act: civil fine up to $10,000 for each willful violation per § 30-14-142(2); on conviction for a fraudulent course of conduct, a fine up to $5,000, imprisonment up to 1 year, or both per § 30-14-142(3)); source cite Montana Code § 30-14-142(3) → Montana Code § 30-14-142(2), (3); risk class civil → unclassified; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    AL penalty: risk class civil → unclassified
    Made by: CharityFile operator
  • Sep 23, 2026
    TN penalty: short label Tennessee ($5,000/violation civil + Class B misdemeanor / Class E felony) → Tennessee (willful and knowing violation: Class B misdemeanor for a first offense, Class E felony for a second or later offense, per T.C.A. § 48-101-515; the Secretary of State can also assess civil penalties); source url https://sos.tn.gov/charities/faqs → https://sos-tn-gov-files.tnsosfiles.com/forms/Charitable%20Solicitations%20Act.pdf; source cite T.C.A. §§48-101-514, 48-101-515 (Charitable Solicitations Act, as amended by PC 533 of 2024) → T.C.A. § 48-101-515; criminal scope organization → both; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    RI penalty: short label Rhode Island (person: first offense up to $1,000 or one year; later up to $5,000) → Rhode Island (misdemeanor for a willful and knowing violation: first offense fine up to $1,000, up to one year, or both; later offenses fine up to $5,000, up to five years, or both); risk class civil → misdemeanor; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    NE penalty: short label Nebraska (UDTPA § 87-303.11 civil not more than $2,000 per violation; § 87-303.08 Class II misdemeanor for any person) → Nebraska (Uniform Deceptive Trade Practices Act: Class IV felony for a willful violation of an injunction or an assurance of voluntary compliance per § 87-303.09; a violation of the Act is a Class II misdemeanor per § 87-303.08); source url https://nebraskalegislature.gov/laws/statutes.php?statute=87-303.08&print=true → https://nebraskalegislature.gov/laws/statutes.php?statute=87-303.09; source cite Neb. Rev. Stat. §§ 87-302(a)(21), 87-303.08, 87-303.11 → Neb. Rev. Stat. § 87-303.09; risk class civil → felony; source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    UT penalty: short label Utah (person: administrative fine up to $2,500 per violation; third-degree felony for intentional violation of a final cease and desist order) → Utah (third degree felony for an intentional violation of a final cease and desist order of the Division of Consumer Protection per § 13-2-107(3); the Division enforces the Charitable Solicitations Act and can impose administrative fines); source cite Utah Code § 13-22-4 → Utah Code § 13-2-107(3); risk class misdemeanor → felony
    Made by: CharityFile operator
  • Sep 23, 2026
    MS penalty: source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    MI penalty: short label Michigan ($10,000 per violation civil + felony for fraud) → Michigan (felony for listed knowing violations, such as a materially false statement in a required filing: up to 5 years, a fine up to $20,000, or both, for each violation per MCL 400.293(2)); source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    CO penalty: short label Colorado (Class 5 felony for charitable fraud + $10K/violation CCPA civil) → Colorado (class 5 felony for charitable fraud per § 6-16-111(2); a violation is also a deceptive trade practice under the Colorado Consumer Protection Act); source quote replaced
    Made by: CharityFile operator
  • Sep 23, 2026
    AR penalty: risk class felony → unclassified
    Made by: CharityFile operator

Sep 16, 2026

  • Sep 16, 2026
    PA penalty: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    MA exemption: source url https://www.mass.gov/regulations/940-CMR-200-regulations-of-the-director-of-public-charities → https://www.mass.gov/doc/940-cmr-2-regulations-of-the-director-of-public-charities/download
    Source: mass.gov · send source
    “Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to register under M.G.L. c. 12, § 8E.”
    Made by: not recorded
  • Sep 16, 2026
    MI deadline rule: source url https://legislature.mi.gov/Laws/MCL?objectName=mcl-400-277 → https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-400-277
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded
  • Sep 16, 2026
    WI audit threshold: source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12/6m/b → https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    NV fee schedule: source url https://www.nvsos.gov/licensing/charitable-organizations → https://www.nvsos.gov/licensing/state-business-license/nonprofit-solicitation-requirements; source quote replaced
    Source: nvsos.gov · send source
    “Is there an additional fee for the CSRS? No, there is no additional fee over and above the normal fee for filing the list of officers.”
    Made by: not recorded
  • Sep 16, 2026
    NV fee schedule: source url https://www.nvsos.gov/licensing/charitable-organizations → https://www.nvsos.gov/licensing/state-business-license/nonprofit-solicitation-requirements; source quote replaced
    Source: nvsos.gov · send source
    “Is there an additional fee for the CSRS? No, there is no additional fee over and above the normal fee for filing the list of officers.”
    Made by: not recorded
  • Sep 16, 2026
    MA audit threshold: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    AK deadline rule: due event none → prior to soliciting contributions of money or property in Alaska; source quote replaced
    Source: law.alaska.gov · send source
    “Alaska law requires charitable organizations and paid solicitors to register with the Department of Law prior to soliciting contributions of money or property in Alaska.”
    Made by: not recorded
  • Sep 16, 2026
    ME audit threshold removed: audit threshold 750000; audit inclusive 0; review inclusive 0; basis gross_revenue; basis label gross charitable contributions; source url https://www.mainelegislature.org/legis/statutes/9/title9sec5004.html; source cite 9 M.R.S. §5004
    Made by: not recorded
  • Sep 16, 2026
    WV audit threshold: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    MN audit threshold: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    KS audit threshold: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    TX conditional duty: source url https://statutes.capitol.texas.gov/Docs/PR/htm/PR.123.htm → https://tcss.legis.texas.gov/resources/PR/htm/PR.123.htm
    Made by: not recorded
  • Sep 16, 2026
    TX conditional duty: source url https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm → https://tcss.legis.texas.gov/resources/BO/htm/BO.22.htm
    Made by: not recorded
  • Sep 16, 2026
    OK exemption: source url https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf → https://oklahoma.gov/oag/about/divisions/charity-enforcement.html
    Source: oklahoma.gov · send source
    “Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the granting of recognized degrees when solicitations of contributions are primarily confined to its student body and their families, alumni, faculty and trustees and any 501(c)(3) organization authorized by and having an established identity with such institutions;”
    Made by: not recorded
  • Sep 16, 2026
    TX conditional duty added: condition kind dissolution; source url https://statutes.capitol.texas.gov/Docs/PR/htm/PR.123.htm; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    TX conditional duty added: condition kind nonprofit_corporation; source url https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    VT conditional duty added: condition kind nonprofit_corporation; source url https://legislature.vermont.gov/statutes/section/11B/016/00016.22; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    UT conditional duty added: condition kind paid_solicitor; source url https://le.utah.gov/xcode/Title13/Chapter22/C13-22_1800010118000101.pdf; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    UT conditional duty added: condition kind nonprofit_corporation; source url https://le.utah.gov/xcode/Title13/Chapter22/C13-22_1800010118000101.pdf; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    SD conditional duty added: condition kind paid_solicitor; source url https://sdlegislature.gov/api/Statutes/Statute/37-30-7; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    NE conditional duty added: condition kind nonprofit_corporation; source url https://sos.nebraska.gov/business-services/annualbiennial-reporting; verification status verified
    Made by: not recorded
  • Sep 16, 2026
    VA exemption: threshold type revenue → contributions
    Source: law.lis.virginia.gov · send source
    “Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member.”
    Made by: not recorded
  • Sep 16, 2026
    VA exemption: source quote replaced
    Source: law.lis.virginia.gov · send source
    “Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his use.”
    Made by: not recorded
  • Sep 16, 2026
    TX penalty: source cite Tex. Bus. & Com. Code §17.926(a) (Subchapter K) + DTPA §17.50 + Tex. Occ. Code Ch. 1803 → Tex. Bus. & Com. Code §17.47(c); source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    NV exemption: source url https://nevada.public.law/statutes/nrs_82a.110 → https://www.leg.state.nv.us/NRS/NRS-082A.html
    Source: leg.state.nv.us · send source
    “Directed only to a total of fewer than 15 persons annually”
    Made by: not recorded
  • Sep 16, 2026
    NV exemption: source url https://nevada.public.law/statutes/nrs_82a.110 → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote replaced
    Source: leg.state.nv.us · send source
    “Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family”
    Made by: not recorded
  • Sep 16, 2026
    NV exemption: source url https://nevada.public.law/statutes/nrs_82a.110 → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote replaced
    Source: leg.state.nv.us · send source
    “Conducted by an alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution”
    Made by: not recorded
  • Sep 16, 2026
    NM penalty: source cite NMSA 1978 § 57-22-9, § 57-22-9.1(J), § 57-22-6(D) → NMSA 1978 § 57-22-9, § 57-22-9.1(J)
    Made by: not recorded
  • Sep 16, 2026
    NH penalty: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    NH required attachment: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    NH required attachment: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    MS deadline rule: display form name none → Online Registration Statement
    Source: sos.ms.gov · send source
    “Extension requests must be filed online with the Charities Division using the online filing system.”
    Made by: not recorded
  • Sep 16, 2026
    RI penalty: source cite R.I. Gen. Laws §5-53.1-14 → R.I. Gen. Laws §5-53.1-15
    Made by: not recorded
  • Sep 16, 2026
    OR penalty: source cite ORS 128.675, 128.992 → ORS 128.675
    Made by: not recorded
  • Sep 16, 2026
    OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; source quote replaced
    Source: oregonlegislature.gov · send source
    “A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782”
    Made by: not recorded
  • Sep 16, 2026
    OH penalty: source cite ORC §1716.16(B), §1716.99 → ORC §1716.16(B)
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “(c) Any educational institution which is under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution which is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association.”
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
    Made by: not recorded
  • Sep 16, 2026
    MN exemption: requires filing 1 → 0
    Source: revisor.mn.gov · send source
    “which did not receive total contributions in excess of $25,000, exclusive of the direct cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in compliance with chapter 349, from the public within or without this state during the accounting year last ended”
    Made by: not recorded
  • Sep 16, 2026
    NJ deadline rule: extension notes Up to 180-day extension on written request "for good cause shown" per §45:17A-23(b). Previous registration remains in effect during extension period. NOT auto-granted; NOT IRS-conditional. → Up to 180-day extension on written request "for good cause shown" per §45:17A-23(b). Previous registration remains in effect during extension period. The written request is deemed approved unless the Attorney General denies it by certified mail within 15 business days; NOT IRS-conditional.
    Source: njconsumeraffairs.gov · send source
    “A renewal statement must be filed annually within six months after the close of the charitable organization's fiscal year. For good cause shown, the Attorney General may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect.”
    Made by: not recorded
  • Sep 16, 2026
    MO penalty: source cite Mo. Rev. Stat. §§407.100.6, 407.020.3 → Mo. Rev. Stat. §407.020.3
    Made by: not recorded
  • Sep 16, 2026
    MO deadline rule: source quote replaced
    Source: revisor.mo.gov · send source
    “Subsequent corporate registration reports must be delivered to the secretary of state no later than August thirty-first of the following calendar years, except as provided in section 355.857.”
    Made by: not recorded
  • Sep 16, 2026
    MN penalty: source cite Minn. Stat. §309.57, §309.581 → Minn. Stat. §309.581
    Made by: not recorded
  • Sep 16, 2026
    SD penalty: source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    SC penalty: source cite S.C. Code §33-56-145, §33-56-60 → S.C. Code §33-56-145; source quote replaced
    Made by: not recorded
  • Sep 16, 2026
    SC exemption: source quote replaced
    Source: scstatehouse.gov · send source
    “a person requesting contributions for the relief of an individual specified by name at the time of the solicitation when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary for his use, as long as the person soliciting the contributions is not a named beneficiary”
    Made by: not recorded
  • Sep 16, 2026
    SC exemption: source quote replaced
    Source: scstatehouse.gov · send source
    “a veterans' organization which has a congressional charter”
    Made by: not recorded
  • Sep 16, 2026
    SC deadline rule: extension notes A written extension granted by the Secretary of State. Path is a written request or a copy of the IRS Form 8868; the extension is not automatic and is not IRS-conditional as a requirement. → A written extension granted by the Secretary of State. Path is a written request or a copy of the extension request submitted to the Internal Revenue Service; the extension is not automatic and is not IRS-conditional as a requirement.
    Source: scstatehouse.gov · send source
    “To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: not recorded
  • Sep 16, 2026
    PA deadline rule: source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-10-instructions-REV-2024.pdf; source quote replaced
    Source: pa.gov · send source
    “Renewal of registration must be refiled (postmarked) no later than the 15th day of the eleventh month following the close of the organization's fiscal year.”
    Made by: not recorded
  • Sep 16, 2026
    PA agency: regulatory agency Department of State, Bureau of Charitable Organizations → Department of State, Bureau of Corporations and Charitable Organizations
    Made by: not recorded
  • Sep 16, 2026
    OR deadline rule: source url https://oregon.public.law/statutes/ors_128.670 → https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/
    Source: doj.state.or.us · send source
    “The extension period is limited to 180 days from the initial due date of the report.”
    Made by: not recorded
  • Sep 16, 2026
    OK exemption: source quote replaced
    Source: oklegislature.gov · send source
    “Organizations incorporated for religious purposes and actually engaged in bona fide religious programs, and other organizations directly operated, supervised, or controlled by a religious organization;”
    Made by: not recorded
  • Sep 16, 2026
    OK exemption: source quote replaced
    Source: oklegislature.gov · send source
    “Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the granting of recognized degrees when solicitations of contributions are primarily confined to its student body and their families, alumni, faculty and trustees and any 501(c)(3) organization authorized by and having an established identity with such institutions;”
    Made by: not recorded
  • Sep 16, 2026
    OK deadline rule: due event none → by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first
    Source: oklegislature.gov · send source
    “Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”
    Made by: not recorded
  • Sep 16, 2026
    NY agency: portal url https://ag.ny.gov/resources/organizations/charities-nonprofits-fundraisers/charities-registration → https://ag.ny.gov/resources/government-organizations/charities-nonprofits-fundraisers/charities-annual-filing-char500
    Made by: not recorded

Sep 15, 2026

  • Sep 15, 2026
    RI required attachment: source url none → https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-4.htm; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    RI required attachment: source url none → https://dbr.ri.gov/media/31856/download; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    RI required attachment: source url none → https://dbr.ri.gov/banking-securities-and-charitable-organizations/securities-and-charities/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://mgaleg.maryland.gov/2027rs/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NV required attachment: source url none → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    SC required attachment: source url none → https://sos.sc.gov/sites/sos/files/Documents/Charities/Registration%20Statement%20for%20a%20Charitable%20Organization.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    ME required attachment: source url none → https://legislature.maine.gov/statutes/9/title9sec5005-A.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    ME required attachment: source url none → https://www.maine.gov/pfr/professionallicensing/professions/charitable-solicitations-act/licensing/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KS required attachment: source url none → https://ksrevisor.gov/statutes/chapters/ch17/017_017_0063.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KS required attachment: source url none → https://ksrevisor.gov/statutes/chapters/ch17/017_017_0063.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    ND required attachment: source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    ND required attachment: source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MS required attachment: source url none → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MS required attachment: source url none → https://www.sos.ms.gov/sites/default/files/charities/MS%20Charities%20Act%20Rules%20-%20September%202025.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OK required attachment: source url none → https://www.sos.ok.gov/forms/Fm0101.PDF; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MO required attachment: source url none → https://ago.mo.gov/wp-content/uploads/charityinitialCH.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AL required attachment: source url none → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-AL-Charitable-Organization-Renewal.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AK required attachment: source url none → https://law.alaska.gov/department/civil/consumer/charityreg.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NM required attachment: source url none → https://nmdoj.gov/wp-content/uploads/NM-Charitable-Organization-Auditor-and-Auditor-Changes-2024.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NM required attachment: source url none → https://nmdoj.gov/get-help/charities/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WV required attachment: source url none → https://code.wvlegislature.gov/29-19-5/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WV required attachment: source url none → https://sos.wv.gov/media/325/download?inline; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WV required attachment: source url none → https://sos.wv.gov/media/325/download?inline; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    SC required attachment: source url none → https://www.scstatehouse.gov/code/t33c056.php; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    SC required attachment: source url none → https://www.scstatehouse.gov/code/t33c056.php; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    HI required attachment: source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    HI required attachment: source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization licensed by the department of human services that serves children and families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A person that requests a contribution for the relief or benefit of an individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses for costs of solicitation, if any, and if all fund-raising functions are carried on by persons that are unpaid, directly or indirectly, for their services.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member of the organization and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed hospitals.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “An educational institution certified by the state board of education.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    MI penalty: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-293; source cite MCL §400.290, §400.293 → MCL §400.293
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf → https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-400-283; source quote replaced
    Source: legislature.mi.gov · send source
    “A nonprofit service organization that is exempt from taxation under a provision of the internal revenue code other than section 501(c)(3), 26 USC 501(c)(3), whose principal purpose is not charitable, but that solicits from time to time funds for a charitable purpose by members of the organization that are not paid for the solicitation. Funds solicited under this subdivision shall be wholly used for the charitable purposes for which they were solicited, and the organization must file with the attorney general a federal form 990 or 990-EZ.”
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: extension notes Request a 5-month extension by CTS-02 checkbox, email, or letter. Not automatic. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS. → Request a 5-month extension by CTS-02 checkbox, email, or letter; the CTS-02 form itself calls the result an “automatic” extension, but you must still make the request. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS.
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded
  • Sep 15, 2026
    MD exemption: requires filing 1 → 0
    Source: mgaleg.maryland.gov · send source
    “solicits charitable contributions only from its members”
    Made by: not recorded
  • Sep 15, 2026
    MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C2_AnnualReport.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C2_AnnualReport.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C1_InitialRegistration.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KY required attachment: source url none → https://www.ag.ky.gov/Resources/Consumer-Resources/charity/Pages/registration.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KY required attachment: source url none → https://www.ag.ky.gov/Resources/Consumer-Resources/charity/Pages/registration.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0020; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0020; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0005; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/forms/charities/charities_sponsors/initial_renewal_license_application_2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KY required attachment: source url none → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35030; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/CCSARegInstr.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/instructions/charity/registration.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/CCSARegInstr.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: source url none → https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: source url none → https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-140; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: source url none → https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: source url none → https://app.leg.wa.gov/RCW/default.aspx?cite=19.09.075; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    TN required attachment: source url none → https://www.lexisnexis.com/hottopics/tncode/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    TN required attachment: source url none → https://sos.tn.gov/charities/guides/renewal-registration; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    TN required attachment: source url none → https://sos.tn.gov/charities/guides/initial-registration; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    TN required attachment: source url none → https://sos.tn.gov/charities/guides/initial-registration; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: source url none → https://charitable.ohioago.gov/Charity-Registration/Publications/List-of-Annual-Report-Questions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: source url none → https://codes.ohio.gov/ohio-revised-code/section-1716.04; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: source url none → https://charitable.ohioago.gov/Charity-Registration; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: source url none → https://codes.ohio.gov/ohio-revised-code/section-1716.02; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: source url none → https://codes.ohio.gov/ohio-revised-code/section-1716.02; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MA penalty: source cite M.G.L. c.12 §8F (Solicitation of Funds for Public Charities Act) → M.G.L. c.12 §8F
    Made by: not recorded
  • Sep 15, 2026
    MA exemption: source quote replaced
    Source: mass.gov · send source
    “Any public charity exempt from filing reports pursuant to 940 CMR 2.02(1)(a) through (d) shall not be required to register under M.G.L. c. 12, § 8E.”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $100,000,000 → $100,000,000.01
    Source: mass.gov · send source
    “$2,000, if more than $100,000,000”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $10,000,000 → $10,000,000.01
    Source: mass.gov · send source
    “$1,000, if more than $10,000,000 but not more than $100,000,000”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $1,000,000 → $1,000,000.01
    Source: mass.gov · send source
    “$500, if more than $1,000,000 but not more than $10,000,000”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $500,000 → $500,000.01
    Source: mass.gov · send source
    “two hundred and fifty dollars, if more than five hundred thousand dollars but not more than $1,000,000”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $250,000 → $250,000.01
    Source: mass.gov · send source
    “one hundred and twenty-five dollars, if more than two hundred and fifty thousand dollars but not more than five hundred thousand dollars”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: revenue min $100,000 → $100,000.01
    Source: mass.gov · send source
    “seventy dollars, if more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars”
    Made by: not recorded
  • Sep 15, 2026
    IN conditional duty added: condition kind nonprofit_corporation; source url https://iga.in.gov/ic/2026/2026-Indiana-Code.zip; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IN conditional duty added: condition kind paid_solicitor; source url https://iga.in.gov/ic/2026/2026-Indiana-Code.zip; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MD audit threshold: audit threshold 750000 → 1000000; review threshold 300000 → 400000; source url https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=6-402 → https://mgaleg.maryland.gov/2027rs/Statute_Web/gbr/6-402.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: condition description Review if gross income from charitable contributions is at least $300,000 but less than $750,000; audit if at least $750,000 (§6-402(b)(7)). → Review if gross income from charitable contributions is at least $400,000 but less than $1,000,000; audit if at least $1,000,000 (§6-402(b)(7)).
    Made by: not recorded
  • Sep 15, 2026
    MD penalty: source cite Md. Code Ann., Bus. Reg. §§6-205(f), 6-619 → Md. Code Ann., Bus. Reg. §6-619(a)
    Made by: not recorded
  • Sep 15, 2026
    MA required attachment: source url none → https://www.mass.gov/info-details/audits-and-reviews-for-charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MA required attachment: condition description revenue > $500,000 → gross revenue > $500,000 and <= $1,000,000; source url none → https://www.mass.gov/info-details/audits-and-reviews-for-charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MA required attachment: source url none → https://www.mass.gov/doc/form-pc/download; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MA required attachment: attachment name Constitution and Bylaws → By-Laws; source url none → https://www.mass.gov/doc/npcd-portal-instructions/download; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MA required attachment: source url none → https://www.mass.gov/doc/npcd-portal-instructions/download; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: condition description If the organization files IRS Form 990-N → Required for each of the preceding two fiscal years in which the organization filed IRS Form 990-N, 990-PF, 990-T, or a federal tax filing form other than Form 990 or 990-EZ.; source url none → https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: is conditional 0 → 1; condition description none → Required only if the organization received or collected charitable contributions during the preceding two fiscal years (Item #2 of the SOS renewal notice); if not, financial disclosures are not required.; source url none → https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: source url none → https://www.njconsumeraffairs.gov/regulations/Chapter-48-Charitable-Fund-Raising.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: source url none → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: source url none → https://www.njconsumeraffairs.gov/charities/Pages/FAQ.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: source url none → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: source url none → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/charities/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/charities/charitable-organizations; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/AG/charities/registration-forms/Fillable-Initial-App-CTS-1-Aug-12-2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MI required attachment: source url none → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/AG/charities/registration-forms/Fillable-Initial-App-CTS-1-Aug-12-2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: source url none → https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: source url none → https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: source url none → https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: source url none → https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: source url none → https://ag.ny.gov/sites/default/files/2022-10/Regs-F.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    IL required attachment: source url none → https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    IL required attachment: source url none → https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    IL required attachment: source url none → https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    IL required attachment: source url none → https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    IL required attachment: source url none → https://illinoisattorneygeneral.gov/Page-Attachments/CO2FinancialInformationForm.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Requesting-Audit-Review-or-Compiled-waiver-for-website.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Requesting-Audit-Review-or-Compiled-waiver-for-website.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Requesting-Audit-Review-or-Compiled-waiver-for-website.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Requesting-Audit-Review-or-Compiled-waiver-for-website.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-10-instructions-REV-2024.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: source url none → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-10-instructions-REV-2024.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://mm.nh.gov/files/uploads/doj/remote-docs/nhct12-instructions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://mm.nh.gov/files/uploads/doj/remote-docs/nhct12-instructions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://mm.nh.gov/files/uploads/doj/remote-docs/nhct12-instructions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://mm.nh.gov/files/uploads/doj/remote-docs/nhct12-instructions.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://www.doj.nh.gov/bureaus/charitable-trusts-unit/frequently-asked-questions; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://gencourt.state.nh.us/rules/state_agencies/jus400.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://gencourt.state.nh.us/rules/state_agencies/jus400.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://gencourt.state.nh.us/rules/state_agencies/jus400.html; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NH required attachment: source url none → https://www.doj.nh.gov/bureaus/charitable-trusts-unit/frequently-asked-questions; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://forms.fdacs.gov/10100.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://forms.fdacs.gov/10100.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://www.flsenate.gov/Laws/Statutes/2026/496.407; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://www.flsenate.gov/Laws/Statutes/2026/496.407; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://www.flsenate.gov/Laws/Statutes/2026/496.407; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://www.flsenate.gov/Laws/Statutes/2026/496.407; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: source url none → https://forms.fdacs.gov/10100.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/initial-reg; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/renewals; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/renewals; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/renewals; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/initial-reg; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/initial-reg; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: source url none → https://oag.ca.gov/charities/initial-reg; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1952.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1952.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED1943.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: is conditional 0 → 1; condition description none → Not required if the organization is organized as a trust.; source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: source url none → https://dfi.wi.gov/Documents/BusinessServices/CharitableProfessionalOrganizations/Forms/CRED296.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://dlcp.dc.gov/node/1618416; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://dlcp.dc.gov/node/1618416; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://dlcp.dc.gov/node/1618416; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://dlcp.dc.gov/node/1618416; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://dlcp.dc.gov/node/1618416; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: source url none → https://www.dcregs.dc.gov/Common/DCMR/RuleText.aspx?ChapterNumber=16-13&RuleNumber=16-1303; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/licensing/charities/chr-website-renewal-form_aug2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/licensing/charities/chr-website-renewal-form_aug2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/licensing/charities/chr-website-renewal-form_aug2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/licensing/charities/chr-website-renewal-form_aug2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/pdf/applications_added_2017/initial-charity-registration-application-and-instructions-final-5-21-18-new-format-2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: source url none → https://portal.ct.gov/dcp/-/media/dcp/pdf/applications_added_2017/initial-charity-registration-application-and-instructions-final-5-21-18-new-format-2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    KS agency: regulatory agency Attorney General, Consumer Protection Division → Attorney General, Civil Division - Licensing & Inspections
    Made by: not recorded
  • Sep 15, 2026
    KS exemption: source quote replaced
    Source: ksrevisor.gov · send source
    “Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership”
    Made by: not recorded
  • Sep 15, 2026
    ME exemption: source url https://www.mainelegislature.org/legis/statutes/9/title9sec5006.html → https://legislature.maine.gov/statutes/9/title9sec5006.html; source quote replaced
    Source: legislature.maine.gov · send source
    “Persons soliciting contributions for the relief of any individual specified by name at the time of the solicitation, when all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary for that individual's use”
    Made by: not recorded
  • Sep 15, 2026
    ME deadline rule: extension notes No statutory pre-deadline extension. POST-deadline grace: license can be renewed within 90 days after November 30 expiration with $50 late fee. Beyond 90 days organization MUST RE-APPLY as new applicant. ME does NOT auto-honor IRS Form 8868 for state renewal. → No statutory pre-deadline extension. POST-deadline grace: license can be renewed within 90 days after November 30 expiration with $50 late fee. Beyond 90 days organization MUST RE-APPLY as new applicant.
    Source: legislature.maine.gov · send source
    “A license issued by the director to a charitable organization expires on November 30th annually or such other time as the director may designate. A charitable organization shall apply for renewal by filing a renewal application with the director prior to the expiration date and paying the license fee as set under section”
    Made by: not recorded
  • Sep 15, 2026
    WI deadline rule added: deadline type renewal; base reference fiscal_year_end; offset months 12; offset anchor day; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes Encoded as 12 months after fiscal year end, the same day clamped, from the verification quote ("within 12 months after the end of that fiscal year"). The July 31 credential renewal is a separate filing (§ 202.12(2)).; source url https://docs.legis.wisconsin.gov/statutes/statutes/202/ii/12; form name DFI Annual Report (§202.12(3)); cycle years 1; verification status verified
    Source: docs.legis.wisconsin.gov · send source
    “A charitable organization registered under sub. (1) shall file with the department an annual report for the charitable organization’s most recently completed fiscal year. The department shall prescribe the form of the report and shall prescribe standards for its completion. The annual report shall be filed within 12 months after the end of that fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    ID conditional duty added: condition kind nonprofit_corporation; source url https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    DE conditional duty added: condition kind nonprofit_corporation; source url https://delcode.delaware.gov/title8/c005/index.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    DE conditional duty added: condition kind nonprofit_corporation; source url https://delcode.delaware.gov/title8/c001/sc16/index.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    DE conditional duty added: condition kind paid_solicitor; source url https://delcode.delaware.gov/title6/c025/sc10/index.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IA conditional duty added: condition kind nonprofit_corporation; source url https://www.legis.iowa.gov/docs/code/504.1613.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IA conditional duty added: condition kind charitable_trust; source url https://www.legis.iowa.gov/docs/code/633A.5107.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    WY conditional duty added: condition kind nonprofit_corporation; source url https://wyoleg.gov/statutes/compress/title17.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    ID conditional duty added: condition kind dissolution; source url https://www.ag.idaho.gov/idaho-code-%C2%A7-48-19071-notice/; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL conditional duty added: condition kind audit_trigger; source url https://illinoisattorneygeneral.gov/Page-Attachments/2024%20Audit%20Threshold%20Insert.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL conditional duty added: condition kind audit_trigger; source url https://illinoisattorneygeneral.gov/Page-Attachments/2024%20Audit%20Threshold%20Insert.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL penalty: source cite 225 ILCS 460/2(i), 460/6(g), 460/6(h), 460/19 (Solicitation for Charity Act) → 225 ILCS 460/2(i) (Solicitation for Charity Act)
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source url https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf → https://www.ilga.gov/legislation/ilcs/documents/022504600K3.htm; source quote replaced
    Source: ilga.gov · send source
    “Any parent-teacher organization that is controlled by teachers and parents of children attending a particular public or private school for which the organization is named and solicits contributions for the benefit of that particular school; provided that: (i) the school is specified by name at the time the solicitation is made; (ii) all of the contributions are turned over to the school, after first deducting reasonable expenses for fundraising and parent-teacher activities; (iii) all fundraising functions are carried on by persons who are not paid, either directly or indirectly, for their fundraising services; (iv) the total contributions, less reasonable fundraising expenses, do not exceed $50,000 in any calendar year; (v) the organization provides the school at least annually with a complete accounting of all contributions received; and (vi) the governing board of the school certifies to the Attorney General, if the Attorney General makes a request for certification, that the parent-teacher organization has provided the school with a full accounting and that the organization has provided benefits and contributions to the school.”
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source url https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf → https://www.ilga.gov/legislation/ilcs/documents/022504600K3.htm; source quote replaced
    Source: ilga.gov · send source
    “Any veterans organization chartered or incorporated under federal law and any veterans organization which is affiliated with, and recognized in the bylaws of, a congressionally chartered or incorporated veterans organization; provided, however, that the affiliate properly files the reports required by the congressionally chartered or incorporated veterans organization, that the congressionally chartered or incorporated veterans organization files with the government of the United States the reports required by its federal charter, and that copies of such federally required reports are filed with the Attorney General.”
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source url https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf → https://www.ilga.gov/legislation/ilcs/documents/022504600K3.htm; source quote replaced
    Source: ilga.gov · send source
    “Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided such chest or fund is complying with the provisions of this Act relating to registration and filing of annual reports with the Attorney General, and provided such organization does not actually receive, in addition to such allocation, contributions in excess of $4,000 during any 12 month period ending June 30th of any year, and provided further that all the fund raising functions of such organization are carried on by persons who are unpaid for such services. However, if the gross contributions other than such allocation received by such charitable organization during any 12 month period ending June 30th of any year shall be in excess of $4,000, it shall within 30 days after the date it shall have received such contributions in excess of $4,000 register with the Attorney General as required by Section 2.”
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source quote replaced
    Source: illinoisattorneygeneral.gov · send source
    “Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services.”
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source url https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf → https://www.ilga.gov/legislation/ilcs/documents/022504600K3.htm; source quote replaced
    Source: ilga.gov · send source
    “The University of Illinois, Southern Illinois University, Eastern Illinois University, Illinois State Normal University, Northern Illinois University, Western Illinois University, all educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families, or a library established under the laws of this State, provided that the annual financial report of such institution or library shall be filed with the State Board of Education, Governor, Illinois State Library, County Library Board or County Board, as provided by law.”
    Made by: not recorded
  • Sep 15, 2026
    IL exemption: source url https://illinoisattorneygeneral.gov/Page-Attachments/ILCharitableOrganizLaws.pdf → https://www.ilga.gov/legislation/ilcs/documents/022504600K3.htm; source quote replaced
    Source: ilga.gov · send source
    “(a) Upon initial filing of a registration statement pursuant to Section 2 of this Act and notification by the Attorney General of his determination that the organizational purposes or circumstances specified in this paragraph for exemption are actual and genuine, the following entities shall be exempt from all the report filing provisions of this Act, except for the requirements set forth in Section 2 of this Act: 1. A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to any agency or organization incorporated or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including the moral and ethical aspects of a particular religious faith.”
    Made by: not recorded
  • Sep 15, 2026
    NC exemption: source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf → https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_131F.html; source quote replaced
    Source: ncleg.gov · send source
    “Any educational institution, the curriculum of which, in whole or in part, is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body, any educational institution in compliance with Article 39 of Chapter 115C of the General Statutes, any foundation or department having an established identity with any of these educational institutions, and any organization with a membership that is composed solely of 20 or more educational institutions as defined under this Chapter.”
    Made by: not recorded
  • Sep 15, 2026
    NC conditional duty added: condition kind irs_extension; source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    NC fee schedule: threshold basis none → contributions
    Source: sosnc.gov · send source
    “A licensed charitable organization or sponsor that received less than five thousand dollars ($5,000) in the last calendar or fiscal year shall not pay a fee.”
    Made by: not recorded
  • Sep 15, 2026
    NC fee schedule: threshold basis none → contributions
    Source: sosnc.gov · send source
    “A licensed charitable organization or sponsor that received less than five thousand dollars ($5,000) in the last calendar or fiscal year shall not pay a fee.”
    Made by: not recorded
  • Sep 15, 2026
    ND conditional duty added: condition kind first_year; source url https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    ND deadline rule: display form name none → Charitable Organization Annual Report
    Source: sos.nd.gov · send source
    “on or before September 1 of each year.”
    Made by: not recorded
  • Sep 15, 2026
    ND deadline rule: display form name none → Charitable Organization Registration Statement
    Source: ndlegis.gov · send source
    “A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
    Made by: not recorded
  • Sep 15, 2026
    WI deadline rule: display form name none → Charitable Organization Renewal
    Source: docs.legis.wisconsin.gov · send source
    “All charitable organization registrations expire on July 31 of each year.”
    Made by: not recorded
  • Sep 15, 2026
    ID penalty: source cite Idaho Code § 48-606 + § 48-615 → Idaho Code § 48-606
    Made by: not recorded
  • Sep 15, 2026
    WV deadline rule: display form name none → CHR-1 Registration of Charitable Organization
    Source: code.wvlegislature.gov · send source
    “which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
    Made by: not recorded
  • Sep 15, 2026
    WV penalty: source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    ND exemption: source quote replaced
    Source: sos.nd.gov · send source
    “A charitable organization or person that solicits contributions for a specific person if all contributions received are transferred within a reasonable time after receipt to the person named or that person's parent, guardian, or conservator with no restriction on expenditure of the contributions and with no deduction.”
    Made by: not recorded
  • Sep 15, 2026
    ND exemption: source quote replaced
    Source: ndlegis.gov · send source
    “(5) A religious society or organization that is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A) (i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)].”
    Made by: not recorded
  • Sep 15, 2026
    MT penalty: source cite Montana Code § 30-14-142 + § 30-14-144 → Montana Code § 30-14-142(3)
    Made by: not recorded
  • Sep 15, 2026
    WY penalty: source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    WY agency: portal url https://ag.wyo.gov/consumer-protection → https://ag.wyo.gov/law-office-division/consumer-protection-and-antitrust-unit
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description A health care service plan licensed under Health & Safety Code §1349 that reports annually to the Department of Managed Health Care — i.e., DMHC-licensed HMOs such as Kaiser Foundation Health Plan. → A charitable corporation or unincorporated association organized and operated primarily as a health care service plan licensed under Health and Safety Code § 1349.; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced; verification status flagged → verified
    Source: leginfo.legislature.ca.gov · send source
    “or to a charitable corporation or unincorporated association organized and operated primarily as a religious organization, educational institution, hospital, or a health care service plan licensed pursuant to Section 1349 of the Health and Safety Code.”
    Made by: not recorded
  • Sep 15, 2026
    PA deadline rule: due event none → prior to any compensated person soliciting contributions on behalf of the charitable organization
    Source: pa.gov · send source
    “No charitable organization shall solicit contributions or have contributions solicited in its behalf before approval of its registration statement by the department.”
    Made by: not recorded
  • Sep 15, 2026
    MD deadline rule: due event none → prior to the commencement of solicitations
    Source: mgaleg.maryland.gov · send source
    “A charitable organization shall register and receive a registration letter from the Secretary of State before the charitable organization:”
    Made by: not recorded
  • Sep 15, 2026
    CO deadline rule: due event none → before engaging in any solicitation campaigns or charitable sales promotions in Colorado
    Source: sos.state.co.us · send source
    “Every charitable organization, except those exempted under subsection (6) of this section, that intends to solicit contributions in this state by any means or to have contributions solicited in this state on its behalf by any other person or entity or that participates in a charitable sales promotion shall, prior to engaging in any of these activities, file a registration statement with the secretary of state upon a form prescribed by the secretary of state.”
    Made by: not recorded
  • Sep 15, 2026
    OR deadline rule: due event none → before conducting activities, holding assets, or soliciting contributions for a charitable purpose
    Source: doj.state.or.us · send source
    “Registration is a one-time event.”
    Made by: not recorded
  • Sep 15, 2026
    AR deadline rule: due event none → prior to engaging in any of the following: soliciting contributions, using fund-raising counsel, paid solicitors, or professional telemarketers, or conducting a sales promotion
    Source: sos.arkansas.gov · send source
    “Arkansas law requires a charitable organization to register with the Secretary of State prior to engaging in any of the following: soliciting contributions,”
    Made by: not recorded
  • Sep 15, 2026
    WV deadline rule: due event none → prior to any solicitation
    Source: code.wvlegislature.gov · send source
    “shall, prior to any solicitation, register with the Secretary of State”
    Made by: not recorded
  • Sep 15, 2026
    WA deadline rule: due event none → prior to conducting any solicitations
    Source: app.leg.wa.gov · send source
    “All charitable organizations and commercial fund-raisers must register with the secretary prior to conducting any solicitations.”
    Made by: not recorded
  • Sep 15, 2026
    VA deadline rule: due event none → prior to any solicitation
    Source: law.lis.virginia.gov · send source
    “Every charitable organization, except as otherwise provided in this chapter, which intends to solicit contributions within the Commonwealth, or have funds solicited on its behalf, shall, prior to any solicitation, file an initial registration statement with the Commissioner upon forms acceptable to him.”
    Made by: not recorded
  • Sep 15, 2026
    TN deadline rule: due event none → prior to any solicitation
    Source: sos.tn.gov · send source
    “The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
    Made by: not recorded
  • Sep 15, 2026
    SC deadline rule: due event none → before solicitation
    Source: scstatehouse.gov · send source
    “a charitable organization which intends to solicit contributions within this State or have contributions solicited on its behalf must file a registration statement with the Secretary of State, on forms prescribed by the Secretary of State, by the date provided pursuant to Section 33-56-60 (A) but in all cases before solicitation”
    Made by: not recorded
  • Sep 15, 2026
    RI deadline rule: due event none → prior to any solicitation
    Source: webserver.rilegislature.gov · send source
    “Every charitable organization, except as otherwise provided in § 5-53.1-3, that acts, operates, transacts business in this state, or intends to solicit contributions from persons in this state by any means whatsoever, shall, prior to any solicitation, file with the director”
    Made by: not recorded
  • Sep 15, 2026
    OH deadline rule: due event none → prior to soliciting gifts
    Source: codes.ohio.gov · send source
    “Every charitable organization, except those exempted under section 1716.03 of the Revised Code, that intends to solicit contributions in this state by any means or have contributions solicited in this state on its behalf by any other person, charitable organization, commercial co-venturer, or professional solicitor, or that participates in a charitable sales promotion, prior to engaging in any of these activities and annually thereafter, shall file a registration statement with the attorney general upon a form prescribed by the attorney general.”
    Made by: not recorded
  • Sep 15, 2026
    NV deadline rule: due event none → before soliciting contributions in Nevada
    Source: leg.state.nv.us · send source
    “Except as otherwise provided in NRS 82A.110, a charitable organization shall not solicit contributions in this State, or have contributions solicited in this State on its behalf by another person, unless the charitable organization is registered with the Secretary of State pursuant to this section.”
    Made by: not recorded
  • Sep 15, 2026
    NM deadline rule: due event none → before soliciting funds in New Mexico
    Source: nmdoj.gov · send source
    “Organizations must register with the New Mexico Department of Justice before soliciting funds in New Mexico. Organizations that exist and operate in New Mexico must also register within thirty days of the organization’s creation even if they do not begin soliciting.”
    Made by: not recorded
  • Sep 15, 2026
    NJ deadline rule: due event none → before the Attorney General has been given the opportunity to review the registration statement
    Source: njconsumeraffairs.gov · send source
    “It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of this act.”
    Made by: not recorded
  • Sep 15, 2026
    NH deadline rule: due event none → within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose
    Source: gc.nh.gov · send source
    “Every trustee subject to this chapter who has received property for charitable purposes”
    Made by: not recorded
  • Sep 15, 2026
    ND deadline rule: due event none → prior to a solicitation
    Source: ndlegis.gov · send source
    “A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
    Made by: not recorded
  • Sep 15, 2026
    NC deadline rule: due event none → prior to soliciting
    Source: sosnc.gov · send source
    “License Required. — Unless exempted under G.S. 131F-3, a charitable organization, sponsor, or person that intends to solicit contributions in this State, to have funds solicited on its behalf, or to participate in a charitable sales promotion or sponsor sales promotion shall obtain a license by filing an application with the Department, obtaining approval of that application by the Department, and paying the applicable fee.”
    Made by: not recorded
  • Sep 15, 2026
    MS deadline rule: due event none → prior to any solicitation of contributions
    Source: sos.ms.gov · send source
    “prior to any solicitation of contributions, every charitable organization as defined in Section 79-11-501 which solicits or intends to solicit contributions by any means whatsoever shall file a registration statement with, and pay a filing fee of Fifty Dollars ($50.00) to, the Secretary of State.”
    Made by: not recorded
  • Sep 15, 2026
    MO deadline rule: due event none → prior to soliciting within the State of Missouri
    Source: ago.mo.gov · send source
    “If you are required to register, mail this completed form along with your $15 fee to:”
    Made by: not recorded
  • Sep 15, 2026
    MN deadline rule: due event none → before it solicits contributions
    Source: ag.state.mn.us · send source
    “An organization must register before it solicits contributions.”
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: due event none → before a solicitation
    Source: michigan.gov · send source
    “requires an organization to register if it solicits or receives contributions in Michigan”
    Made by: not recorded
  • Sep 15, 2026
    ME deadline rule: due event none → at least 30 days before soliciting, accepting or obtaining contributions
    Source: legislature.maine.gov · send source
    “Unless it has received an exemption pursuant to section”
    Made by: not recorded
  • Sep 15, 2026
    MA deadline rule: due event none → before engaging in charitable work or raising funds in the commonwealth
    Source: malegislature.gov · send source
    “before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
    Made by: not recorded
  • Sep 15, 2026
    KY deadline rule: due event none → prior to any solicitation
    Source: ag.ky.gov · send source
    “If a charitable organization is newly formed and a Form 990 has not yet been filed”
    Made by: not recorded
  • Sep 15, 2026
    KS deadline rule: due event none → prior to solicitation
    Source: ksrevisor.gov · send source
    “shall solicit funds in this state, nor employ a professional fund raiser or professional solicitor to solicit funds in this state, for any charitable purpose unless such charitable organization, and each professional fund raiser or professional solicitor employed by such charitable organization have filed all registrations and reports required”
    Made by: not recorded
  • Sep 15, 2026
    IL deadline rule: due event none → prior to any solicitation
    Source: illinoisattorneygeneral.gov · send source
    “Every charitable organization, except as otherwise provided in Section 3 of this Act [225 ILCS 460/3], which solicits or intends to solicit contributions from persons in this State or which is located in this State, by any means whatsoever shall, prior to any solicitation, file with the Attorney General upon forms prescribed by him, a registration statement, accompanied by a registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    HI deadline rule: due event none → prior to conducting any solicitation of contributions or prior to having any solicitation of contributions conducted on its behalf by others
    Source: data.capitol.hawaii.gov · send source
    “Every public benefit corporation domiciled in Hawaii and every charitable organization not exempted by section 467B-11.5 shall register with the department prior to conducting any solicitation of contributions or prior to having any solicitation of contributions conducted on its behalf by others.”
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: due event none → prior to any solicitation
    Source: legis.ga.gov · send source
    “If the charitable organization has received or collected more than $1 million during its”
    Made by: not recorded
  • Sep 15, 2026
    CT deadline rule: due event none → prior to conducting any solicitation or prior to having any solicitation conducted on its behalf by others
    Source: cga.ct.gov · send source
    “Every charitable organization not exempted by section 21a-190d shall annually register with the department prior to conducting any solicitation or prior to having any solicitation conducted on its behalf by others.”
    Made by: not recorded
  • Sep 15, 2026
    CA deadline rule: due event none → within 30 days after the corporation, unincorporated association, or trustee initially receives property
    Source: leginfo.legislature.ca.gov · send source
    “Every charitable corporation, unincorporated association, and trustee subject to this article shall file with the Attorney General an initial registration form, under oath, setting forth information and attaching documents prescribed in accordance with rules and regulations of the Attorney General, within 30 days after the corporation, unincorporated association, or trustee initially receives property.”
    Made by: not recorded
  • Sep 15, 2026
    HI deadline rule: due event none → within ten business days of the date that the organization files the form with the Internal Revenue Service
    Source: capitol.hawaii.gov · send source
    “The annual report for a charitable organization that files a Form 990-N or that is not required to file a Form 990, 990-EZ, or 990-PF shall be electronically submitted to the department not later than the fifteenth day of the fifth month following the close of its fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    TN deadline rule: display form name none → Charitable Organization Renewal Registration
    Source: sos.tn.gov · send source
    “the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
    Made by: not recorded
  • Sep 15, 2026
    TN deadline rule: display form name TNCaB initial registration → Charitable Organization Initial Registration
    Source: sos.tn.gov · send source
    “The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: exemption type educational → support_org
    Source: data.capitol.hawaii.gov · send source
    “having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3)”
    Made by: not recorded
  • Sep 15, 2026
    IA agency: portal url https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration → https://www.iowaattorneygeneral.gov/for-businesses/charities-nonprofits-fundraising-information
    Made by: not recorded
  • Sep 15, 2026
    IL fee schedule: source url https://www.ilsos.gov/departments/business-services/annual-reports/nfp-instructions.html → https://www.ilga.gov/legislation/ilcs/documents/080501050K115.10.htm; source quote replaced
    Source: ilga.gov · send source
    “(m) Filing an annual report of a domestic or foreign corporation, $10, of which $5 must be deposited into the Charitable Trust Stabilization Fund.”
    Made by: not recorded
  • Sep 15, 2026
    IL deadline rule: source url https://www.ilsos.gov/departments/business-services/annual-reports/nfp-instructions.html → https://www.ilga.gov/legislation/ilcs/documents/080501050K114.10.htm; source quote replaced
    Source: ilga.gov · send source
    “Such annual report together with all fees and charges as prescribed by this Act, shall be delivered to the Secretary of State within 60 days immediately preceding the first day of the anniversary month of the corporation each year.”
    Made by: not recorded
  • Sep 15, 2026
    MI fee schedule: source url https://www.michigan.gov/lara/bureau-list/cscl/corp → https://legislature.mi.gov/Laws/MCL?objectName=MCL-450-3060; source quote replaced
    Source: legislature.mi.gov · send source
    “(u) For filing a report required under section 911, $10.00 if paid after September 30, 2027. Before October 1, 2027, the fee is $20.00.”
    Made by: not recorded
  • Sep 15, 2026
    MO fee schedule: source url https://ago.mo.gov/wp-content/uploads/charityannualreportCH.pdf → https://revisor.mo.gov/main/OneSection.aspx?section=407.462
    Source: revisor.mo.gov · send source
    “(2) Any charitable organization which does not actually raise or receive contributions in cash, goods or services valued in excess of the dollar amount established by the attorney general by rule, which amount shall not be less than ten thousand dollars, during the twelve-month period immediately preceding the date on which its annual report would otherwise be due under this subsection; or”
    Made by: not recorded
  • Sep 15, 2026
    MO fee schedule: source quote replaced
    Source: ago.mo.gov · send source
    “(2) Any charitable organization which does not actually raise or receive contributions in cash, goods or services valued in excess of the dollar amount established by the attorney general by rule, which amount shall not be less than ten thousand dollars, during the twelve-month period immediately preceding the date on which its annual report would otherwise be due under this subsection; or”
    Made by: not recorded
  • Sep 15, 2026
    OH fee schedule: source url https://www.ohiosos.gov/businesses/filing-forms--fee-schedule/ → https://codes.ohio.gov/ohio-revised-code/section-111.16; source quote replaced
    Source: codes.ohio.gov · send source
    “(O) For filing a statement of continued existence by a nonprofit corporation, twenty-five dollars;”
    Made by: not recorded
  • Sep 15, 2026
    GA fee schedule: source quote replaced
    Source: sos.ga.gov · send source
    “Annual Registration (Nonprofit Corporation) | $40.00 | $40.00”
    Made by: not recorded
  • Sep 15, 2026
    GA exemption: source quote replaced
    Source: sos.ga.gov · send source
    “(7) Any volunteer fire department or rescue service operating in conjunction with a city or county government in this state and which has received less than $25,000.00”
    Made by: not recorded
  • Sep 15, 2026
    DC exemption: source quote replaced
    Source: code.dccouncil.gov · send source
    “no exemption granted under authority of this subsection shall exceed for any calendar year $25,000 in money or property, adjusted once a year on October 1, in accordance with the consumer price index for the Washington-Baltimore Metropolitan Statistical Area, or any successor index, as published by the United States Department of Labor, Bureau of Labor Statistics, or any successor agency.”
    Made by: not recorded
  • Sep 15, 2026
    GA exemption: source quote replaced
    Source: sos.ga.gov · send source
    “An entity which: (A) Conducts regular worship services; or (B) Is qualified as a religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as now or hereafter amended, that is not required to file IRS Form 990, Return of Organization Exempt from Income Tax, under any circumstances.”
    Made by: not recorded
  • Sep 15, 2026
    FL exemption: source url https://www.flsenate.gov/Laws/Statutes/2024/496.406 → https://www.flsenate.gov/Laws/Statutes/2026/496.406; source quote replaced
    Source: flsenate.gov · send source
    “A person who is soliciting for a named individual, provided that all the contributions collected without any deductions whatsoever are turned over to the beneficiary for her or his use and provided that the person has complied with the requirements of s. 496.413.”
    Made by: not recorded
  • Sep 15, 2026
    FL exemption: source url https://www.flsenate.gov/Laws/Statutes/2024/496.403 → https://www.flsenate.gov/Laws/Statutes/2026/496.403; source quote replaced
    Source: flsenate.gov · send source
    “Sections 496.401-496.424 do not apply to bona fide religious institutions, educational institutions, and state agencies or other government entities or persons or organizations who solicit or act as professional fundraising consultants solely on behalf of those entities, or to blood establishments as defined in s. 381.06014(1)(a). Sections 496.401-496.424 do not apply to political contributions solicited in accordance with the election laws of this state.”
    Made by: not recorded
  • Sep 15, 2026
    CA deadline rule: source url https://california.public.law/codes/ca_govt_code_section_12585 → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12585; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “Every charitable corporation, unincorporated association, and trustee subject to this article shall file with the Attorney General an initial registration form, under oath, setting forth information and attaching documents prescribed in accordance with rules and regulations of the Attorney General, within 30 days after the corporation, unincorporated association, or trustee initially receives property.”
    Made by: not recorded
  • Sep 15, 2026
    TN conditional duty added: condition kind irs_letter; source url https://sos.tn.gov/charities/guides/initial-registration; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    PA conditional duty added: condition kind irs_letter; source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-10-instructions-REV-2024.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MA conditional duty added: condition kind veterans_org; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19A; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    SD conditional duty added: condition kind bingo_raffle; source url https://sdlegislature.gov/api/Statutes/22-25-25.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL conditional duty added: condition kind irs_extension; source url https://illinoisattorneygeneral.gov/Page-Attachments/CharityExtensionInstructions.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    CA conditional duty added: condition kind ubti; source url https://www.ftb.ca.gov/forms/misc/1068.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    KS conditional duty added: condition kind audit_trigger; source url https://ksrevisor.gov/statutes/chapters/ch17/017_017_0063.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL conditional duty added: condition kind audit_trigger; source url https://illinoisattorneygeneral.gov/Page-Attachments/2024%20Audit%20Threshold%20Insert.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    TN conditional duty added: condition kind first_year; source url https://www.lexisnexis.com/hottopics/tncode/; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MA conditional duty added: condition kind solicitation_certificate; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MA conditional duty added: condition kind solicitation_certificate; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section19; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    SC conditional duty added: condition kind first_year; source url https://sos.sc.gov/before-you-file-online; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MD conditional duty added: condition kind exemption_notice; source url https://sos.maryland.gov/Documents/ExemptOrganizationFund.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MA conditional duty added: condition kind exemption_notice; source url https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXI/Chapter68/Section20; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR conditional duty added: condition kind exemption_notice; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    SD conditional duty added: condition kind dissolution; source url https://sdlegislature.gov/api/Statutes/47-26-6.1.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    OR conditional duty added: condition kind dissolution; source url https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0015; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MI conditional duty added: condition kind dissolution; source url https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1965.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    UT conditional duty added: condition kind nonprofit_corporation; source url https://le.utah.gov/xcode/Title16/Chapter6a/C16-6a-S1607_1800010118000101.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    SD conditional duty added: condition kind nonprofit_corporation; source url https://sdlegislature.gov/api/Statutes/47-27-11.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    SD conditional duty added: condition kind nonprofit_corporation; source url https://sdsos.gov/business-services/corporations/contact.aspx; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    ND conditional duty added: condition kind nonprofit_corporation; source url https://www.ndlegis.gov/cencode/t10c33.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MT conditional duty added: condition kind nonprofit_corporation; source url https://help.sosmt.gov/en-us/article/how-do-i-file-my-annual-report-ywawrv/; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MT conditional duty added: condition kind nonprofit_corporation; source url https://leg.mt.gov/bills/mca/title_0350/chapter_0020/part_0090/section_0040/0350-0020-0090-0040.html; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MN conditional duty added: condition kind nonprofit_corporation; source url https://www.sos.mn.gov/media/1534/nonprofitrenewal.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR conditional duty added: condition kind nonprofit_corporation; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    RI conditional duty added: condition kind charitable_trust; source url https://www.sos.ri.gov/divisions/business-services/non-profit/business-basics/your-structure; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    OH conditional duty added: condition kind charitable_trust; source url https://codes.ohio.gov/ohio-revised-code/section-109.31; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    OH conditional duty added: condition kind charitable_trust; source url https://codes.ohio.gov/ohio-administrative-code/rule-109:1-1-02; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MI conditional duty added: condition kind charitable_trust; source url https://www.michigan.gov/consumerprotection/charities/trusts-and-estates; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IL conditional duty added: condition kind charitable_trust; source url https://illinoisattorneygeneral.gov/Page-Attachments/RulesTrustAct.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    IA conditional duty added: condition kind charitable_trust; source url https://www.legis.iowa.gov/docs/code/633A.5107.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MN conditional duty added: condition kind paid_solicitor; source url https://www.revisor.mn.gov/statutes/cite/309.52; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    MD conditional duty added: condition kind paid_solicitor; source url https://regs.maryland.gov/us/md/exec/comar/01.02.04.02; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    LA conditional duty added: condition kind paid_solicitor; source url https://www.ag.state.la.us/Charities; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    LA conditional duty added: condition kind paid_solicitor; source url https://www.ag.state.la.us/Charities; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR conditional duty added: condition kind paid_solicitor; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$350, if total revenue is at least $2,000,000 but less than $5,000,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$600, if total revenue is $5,000,000 or more”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$250, if total revenue is at least $1,000,000 but less than $2,000,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$200, if total revenue is at least $500,000 but less than $1,000,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$150, if total revenue is at least $250,000 but less than $500,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$100, if total revenue is at least $100,000 but less than $250,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$50, if total revenue is at least $50,000 but less than $100,000”
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “$25, if total revenue is at least $25,000 but less than $50,000”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “(3) Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations or their successor organizations: (A) Hawaii Association of Independent Schools; (B) Western Association of Schools and Colleges; (C) Middle States Association of Colleges and Schools; (D) New England Association of Schools and Colleges; (E) Higher Learning Commission; (F) Northwest Commission on Colleges and Universities; (G) Southern Association of Colleges and Schools; (H) The National Association for the Education of Young Children; or (I) Cognia;”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the Internal Revenue Service pursuant to section 6033(a)(3)(A)(i) and (iii) and (C)(i) of the Internal Revenue Code, as amended;”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “Any charitable organization that normally receives less than $25,000 in contributions annually, if the organization does not employ or compensate a professional solicitor or professional fundraising counsel.”
    Made by: not recorded
  • Sep 15, 2026
    MD deadline rule: extension notes Automatic extension until the 15th day of the 11th month after fiscal year end if the registration is current. No Form 8868 request is required. COMAR 01.02.04.03.E lets the Secretary grant an extension that may not exceed that same date. → If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required.; source url https://mgaleg.maryland.gov/2025rs/Statute_Web/gbr/6-407.pdf → https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx; source quote replaced
    Source: sos.maryland.gov · send source
    “If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption added: exemption type federal_990_exempt; description A nonprofit corporation or foreign nonprofit corporation that is not required to file Form 990, 990-EZ, 990-N, or 990-PF with the IRS is outside Utah Code 13-22-110(1)(a). No exemption form. 13-22-8 was repealed 1 May 2024.; requires filing 0; source url https://le.utah.gov/xcode/Title13/Chapter22/C13-22_1800010118000101.pdf; verification status verified
    Source: le.utah.gov · send source
    “Subsection (1)(a) does not apply to a nonprofit corporation or a foreign nonprofit corporation that is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.”
    Made by: not recorded
  • Sep 15, 2026
    RI exemption added: exemption type nursing_home; description Institutions that own, maintain, and operate homes for the aged, orphanages, and homes for unwed mothers, that are only indirectly affiliated with a religious organization and are not operated, supervised, or controlled by a religious organization or society. R.I. Gen. Laws § 5-53.1-3(a)(13) second sentence. Not the churches and denominations sentence on exemption row 206.; requires filing 0; source url https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-3.htm; verification status verified
    Source: webserver.rilegislature.gov · send source
    “Institutions indirectly or affiliated with but that are not operated, supervised, or controlled by any religious organizations or religious society that own, maintain, and operate homes for the aged, orphanages, and homes for unwed mothers.”
    Made by: not recorded
  • Sep 15, 2026
    OR exemption added: exemption type educational_institution; description An educational institution that does not hold property in Oregon and that confines solicitations of individuals residing in Oregon to alumni of the institution is not required to register. OAR 137-010-0005(2)(c).; requires filing 0; source url https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0005; verification status verified
    Source: secure.sos.state.or.us · send source
    “The organization is an educational institution which does not hold property in this state and solicitations of individuals residing in this state are confined to alumni of the institution”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption added: exemption type religious_institution_excluded; description A bona fide duly constituted religious institution, and a separate group or corporation that forms an integral part of such an institution, is not a charitable organization when it is tax-exempt under the Internal Revenue Code, no part of its net income inures to the direct benefit of any individual, and its conduct is primarily supported by government grants or contracts, funds solicited from its own membership and congregations, and fees charged for services rendered. Miss. Code § 79-11-501(a)(iii). This is a definitional exclusion, not a § 79-11-505 Notice of Exemption.; requires filing 0; source url https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; verification status verified
    Source: sos.ms.gov · send source
    ““Charitable organization” does not include any bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of religious institutions, provided that:”
    Made by: not recorded
  • Sep 15, 2026
    ME exemption added: exemption type religious_institution_excluded; description An organization established for and serving bona fide religious purposes is not a charitable organization for Title 9 chapter 385. 9 M.R.S. § 5003(1). This is a definitional exclusion, not a § 5006 license exemption.; requires filing 0; source url https://legislature.maine.gov/statutes/9/title9sec5003.html; verification status verified
    Source: legislature.maine.gov · send source
    “For purposes of this chapter, an organization established for and serving bona fide religious purposes is not a charitable organization.”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: description TN community fairs, county fairs, district fairs, and division fairs (as defined in Tenn. Code § 43-21-104) that have been qualified by the TN Commissioner of Agriculture to receive state aid grants are exempt from charity registration. The state-aid qualification regime is treated as a substitute for SOS charity oversight. → Agricultural fairs, as defined in Tenn. Code § 43-21-103, that the commissioner of agriculture has qualified to receive state aid under the Tennessee Agricultural Fair and Livestock Show Act, are exempt from registration.; source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://publications.tnsosfiles.com/acts/114/pub/pc0670.pdf; source quote replaced
    Source: publications.tnsosfiles.com · send source
    “Agricultural fairs, as defined in § 43-21-103, that have been qualified by the commissioner of agriculture to receive state aid, pursuant to the Tennessee Agricultural Fair and Livestock Show Act, compiled in title 43, chapter 21, part 1”
    Made by: not recorded
  • Sep 15, 2026
    NH penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    NY deadline rule: due event none → before conducting raffles in that calendar year
    Source: nysenate.gov · send source
    “for purposes of the game of chance known as a bell jar and a raffle, "license period" shall”
    Made by: not recorded
  • Sep 15, 2026
    KY deadline rule: display form name none → Form 990 (or 990-EZ, 990-PF, 990-N)
    Source: ag.ky.gov · send source
    “The Form 990 shall be filed with the Attorney General each year in which contributors are solicited in the Commonwealth at the same time the form is filed with the Internal Revenue Service.”
    Made by: not recorded
  • Sep 15, 2026
    KY deadline rule: display form name none → Copy of federal Form 990 (or a Notice of Intent to Solicit)
    Source: ag.ky.gov · send source
    “If a charitable organization is newly formed and a Form 990 has not yet been filed”
    Made by: not recorded
  • Sep 15, 2026
    KS required attachment removed: registration type both; attachment name Financial Statement; description Current financial statement; is conditional 0
    Made by: not recorded
  • Sep 15, 2026
    KS required attachment: description Most recent 990 filing → Federal income tax return excluding Schedule B if the organization is required to file; otherwise the Attorney General financial statement.; is conditional 0 → 1; condition description none → Organization is required to file a federal income tax return
    Made by: not recorded
  • Sep 15, 2026
    NY exemption: source quote replaced
    Source: nysenate.gov · send source
    “local post, camp, chapter or similarly designated element”
    Made by: not recorded
  • Sep 15, 2026
    MI audit threshold: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/section-400-273/ → https://www.michigan.gov/consumerprotection/-/media/Project/Websites/consumerprotection/Charities/CTS-02-Renewal-Solicitation-Form-2026-04.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AL penalty: source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    MN penalty: source url https://www.revisor.mn.gov/statutes/cite/309.57 → https://www.revisor.mn.gov/statutes/cite/309.581
    Made by: not recorded
  • Sep 15, 2026
    NY penalty: source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source quote replaced
    Source: sos.arkansas.gov · send source
    “Any person or entity who solicits solely for the benefit of organizations exempt from registration.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source quote replaced
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member of the organization and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source quote replaced
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    NY deadline rule: source quote replaced
    Source: nysenate.gov · send source
    “for purposes of the game of chance known as a bell jar and a raffle, "license period" shall”
    Made by: not recorded
  • Sep 15, 2026
    MO deadline rule: source url https://revisor.mo.gov/main/OneSection.aspx?section=407.462 → https://ago.mo.gov/wp-content/uploads/charityinitialCH.pdf
    Source: ago.mo.gov · send source
    “If you are required to register, mail this completed form along with your $15 fee to:”
    Made by: not recorded
  • Sep 15, 2026
    MD deadline rule: source quote replaced
    Source: mgaleg.maryland.gov · send source
    “A charitable organization shall register and receive a registration letter from the Secretary of State before the charitable organization:”
    Made by: not recorded
  • Sep 15, 2026
    KS deadline rule: source quote replaced
    Source: ksrevisor.gov · send source
    “shall solicit funds in this state, nor employ a professional fund raiser or professional solicitor to solicit funds in this state, for any charitable purpose unless such charitable organization, and each professional fund raiser or professional solicitor employed by such charitable organization have filed all registrations and reports required”
    Made by: not recorded
  • Sep 15, 2026
    MA deadline rule: source quote replaced
    Source: mass.gov · send source
    “Annual filings are due four and one-half months after the conclusion of the charity's fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “upon payment of a license fee of twenty-five dollars for each license period”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “Seven hundred and fifty dollars if such net worth is ten million dollars or more but less than fifty million dollars”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “Two hundred fifty dollars if such net worth is one million dollars or more but less than ten million dollars”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “One hundred dollars if such net worth is two hundred and fifty thousand dollars or more but less than one million dollars”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “Fifty dollars if such net worth is fifty thousand dollars or more but less than two hundred and fifty thousand dollars”
    Made by: not recorded
  • Sep 15, 2026
    NY fee schedule: source quote replaced
    Source: nysenate.gov · send source
    “Twenty-five dollars, if the net worth of the property held by such trustee for charitable purposes is less than fifty thousand dollars”
    Made by: not recorded
  • Sep 15, 2026
    SC fee schedule: source quote replaced
    Source: scstatehouse.gov · send source
    “filed, along with a fee of fifty dollars.”
    Made by: not recorded
  • Sep 15, 2026
    MO fee schedule: source url https://revisor.mo.gov/main/OneSection.aspx?section=407.462 → https://ago.mo.gov/wp-content/uploads/charityannualreportCH.pdf
    Source: ago.mo.gov · send source
    “Did your organization raise $10,000 or more for this reporting year?”
    Made by: not recorded
  • Sep 15, 2026
    AK fee schedule: source url https://law.alaska.gov/department/civil/consumer/charityreg.html → https://www.akleg.gov/basis/aac.asp#9.12.080
    Source: akleg.gov · send source
    “the fee for each registration or registration renewal statement filed with the department under AS 45.68.010 is $40”
    Made by: not recorded
  • Sep 15, 2026
    MA fee schedule: source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8E
    Source: malegislature.gov · send source
    “a one-time initial registration fee of $100”
    Made by: not recorded
  • Sep 15, 2026
    WY penalty: source url https://law.justia.com/codes/wyoming/2012/title40/chapter12/section40-12-113 → https://wyoleg.gov/statutes/compress/title40.pdf
    Made by: not recorded
  • Sep 15, 2026
    PA audit threshold: source url https://codes.findlaw.com/pa/title-10-ps-charities-and-welfare/pa-st-sect-10-162-5/ → https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    MS deadline rule: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-503/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “prior to any solicitation of contributions, every charitable organization as defined in Section 79-11-501 which solicits or intends to solicit contributions by any means whatsoever shall file a registration statement with, and pay a filing fee of Fifty Dollars ($50.00) to, the Secretary of State.”
    Made by: not recorded
  • Sep 15, 2026
    HI deadline rule: source url https://law.justia.com/codes/hawaii/2024/title-25/chapter-467b/section-467b-2-1/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0002_0001.htm
    Source: data.capitol.hawaii.gov · send source
    “Every public benefit corporation domiciled in Hawaii and every charitable organization not exempted by section 467B-11.5 shall register with the department prior to conducting any solicitation of contributions or prior to having any solicitation of contributions conducted on its behalf by others.”
    Made by: not recorded
  • Sep 15, 2026
    AR deadline rule: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-403/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Arkansas Code Annotated § 4-28-403 requires each charitable organization subject to the provisions of Ark. Code Ann. §§ 4-28-401 through 416 to file annual financial reports with the Secretary of State within 180 days after FYE.”
    Made by: not recorded
  • Sep 15, 2026
    AR deadline rule: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-402/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Arkansas law requires a charitable organization to register with the Secretary of State prior to engaging in any of the following: soliciting contributions,”
    Made by: not recorded
  • Sep 15, 2026
    CT deadline rule: source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190b/ → https://www.cga.ct.gov/2026/sup/chap_419d.htm
    Source: cga.ct.gov · send source
    “Every charitable organization not exempted by section 21a-190d shall annually register with the department prior to conducting any solicitation or prior to having any solicitation conducted on its behalf by others.”
    Made by: not recorded
  • Sep 15, 2026
    AK deadline rule: source url https://law.justia.com/codes/alaska/title-45/chapter-68/section-45-68-010/ → https://www.akleg.gov/basis/statutes.asp#45.68.010
    Source: akleg.gov · send source
    “Registration under this section expires on September 1 of each year.”
    Made by: not recorded
  • Sep 15, 2026
    OK fee schedule: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “are not expected to exceed Ten Thousand Dollars ($10,000.00), shall pay a fee of Fifteen Dollars ($15.00)”
    Made by: not recorded
  • Sep 15, 2026
    OK fee schedule: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “are not expected to exceed Ten Thousand Dollars ($10,000.00), shall pay a fee of Fifteen Dollars ($15.00)”
    Made by: not recorded
  • Sep 15, 2026
    NM fee schedule: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://secure.nmdoj.gov/coros; source quote replaced
    Source: secure.nmdoj.gov · send source
    “There are no fees involved to register.”
    Made by: not recorded
  • Sep 15, 2026
    NM fee schedule: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://secure.nmdoj.gov/coros; source quote replaced
    Source: secure.nmdoj.gov · send source
    “There are no fees involved to register.”
    Made by: not recorded
  • Sep 15, 2026
    MS fee schedule: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-503/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “paying the Fifty Dollar ($50.00) renewal fee on or before the fifteenth day of the fifth month following the close of the charitable organization’s taxable year.”
    Made by: not recorded
  • Sep 15, 2026
    MS fee schedule: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-503/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “pay a filing fee of Fifty Dollars ($50.00) to, the Secretary of State.”
    Made by: not recorded
  • Sep 15, 2026
    GA fee schedule: source url https://law.onecle.com/georgia/title-43/43-17-5.html → https://sos.ga.gov/how-to-guide/how-guide-charities; source quote replaced
    Source: sos.ga.gov · send source
    “Submit a completed application along with the renewal fee of $20.”
    Made by: not recorded
  • Sep 15, 2026
    GA fee schedule: source url https://law.onecle.com/georgia/title-43/43-17-5.html → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote replaced
    Source: sos.ga.gov · send source
    “The initial application fee is $35.00.”
    Made by: not recorded
  • Sep 15, 2026
    AL fee schedule: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    “A fee of twenty-five dollars ($25) payable to the Attorney General shall accompany the report at the time of filing.”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
    Source: data.capitol.hawaii.gov · send source
    “Any agency of this State, another state, or the federal government”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
    Source: data.capitol.hawaii.gov · send source
    “Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
    Source: data.capitol.hawaii.gov · send source
    “Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
    Source: data.capitol.hawaii.gov · send source
    “having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3)”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F1999%2FPublic%2FACT1198.pdf; source quote replaced
    Source: arkleg.state.ar.us · send source
    “Governmental Organizations” - any department branch, or other”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any candidate for national, state, or local elective office or a political party or other committee required to file information with the Federal Election Commission or any state election commission or its equivalent agency.”
    Made by: not recorded
  • Sep 15, 2026
    NJ exemption: source url https://law.justia.com/codes/new-jersey/title-45/section-45-17a-26/ → https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf
    Source: njconsumeraffairs.gov · send source
    “A charitable organization that meets all of the following requirements shall be considered registered as required by this act: (1) The charitable organization is a local unit of a parent organization which is registered pursuant to this act; (2) The parent organization has provided all information concerning the local unit required by subsection e. of section 7 or subsection c. of section 8 of this act; (3) All solicitations made by the local unit are made by members of the local unit or volunteers; (4) The local unit does not employ a fund raising counsel or independent paid fund raiser or utilize paid staff in preparation of materials or records concerning or related to the solicitations; and (5) (a) The local unit does not receive gross contributions in excess of $25,000 during the fiscal year; or (b) The local unit is an organization that limits membership to persons who are or formerly were employed as officers statutorily authorized to enforce the criminal laws of this State.”
    Made by: not recorded
  • Sep 15, 2026
    NJ exemption: source url https://law.justia.com/codes/new-jersey/title-45/section-45-17a-26/ → https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf
    Source: njconsumeraffairs.gov · send source
    “The registration requirements of this act shall not apply to any educational institution, the curriculums of which in whole or in part are registered or approved by the State Department of Education or the New Jersey Commission on Higher Education, either directly or by acceptance of accreditation by an accredited body recognized by these departments; an educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families; or a library registered by the State Department of Education, provided that the annual financial report of that institution or library shall be filed with the State Department of Education where it shall be open for public inspection.”
    Made by: not recorded
  • Sep 15, 2026
    NJ exemption: source url https://law.justia.com/codes/new-jersey/title-45/section-45-17a-26/ → https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf
    Source: njconsumeraffairs.gov · send source
    “The registration requirements of this act shall not apply to any religious corporation, trust, foundation, association or organization incorporated under the provisions of Title 15 or 16 of the Revised Statutes or Title 15A of the New Jersey Statutes or established for religious purposes. Any agency or organization incorporated or established for charitable purposes and engaged in effectuating one or more charitable purposes, which is affiliated with, operated by, or supervised or controlled by a corporation, trust, foundation, association, or organization incorporated or established for religious purposes, or any other religious agency or organization shall also be exempt.”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “Any humane society organized under the laws of Mississippi which receives not less than fifty percent (50%) of its annual funding from contracts with counties or municipalities for the care and keeping of estrays”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “All volunteer fire departments or rescue units, rural or otherwise, chartered under the laws and statutes of the State of Mississippi as nonprofit corporations”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided such chest or fund is complying with the provisions of Sections 79-11-501 through 79-11-529”
    Made by: not recorded
  • Sep 15, 2026
    NM exemption: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do#a22; source quote replaced
    Source: nmonesource.com · send source
    “educational institutions and organizations defined in Section 6-5A-1 NMSA 1978”
    Made by: not recorded
  • Sep 15, 2026
    NM exemption: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do#a22
    Source: nmonesource.com · send source
    “The Charitable Solicitations Act shall not apply to a religious organization, even if it is a charitable organization.”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “Any other organization which the Secretary of State by rule or order exempts from the registration requirements of this chapter upon finding that (i) such registration is neither necessary in the public interest nor for the protection of contributors, or (ii) such exemption shall further the objectives of compatibility with uniformity among the states.”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is made solely by their membership”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary”
    Made by: not recorded
  • Sep 15, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: data.capitol.hawaii.gov · send source
    “Parent-teacher associations”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any charitable organization that does not intend to solicit and receive, and does not actually receive, contributions (in-state or out-of-state) in excess of $50,000 during a calendar year if (1) all of its functions, including its fund- raising, are carried on by persons who are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any nonprofit hospital licensed by this state or any other state.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any parent-teacher association or educational institution, the curricula of which, in whole or in part, are registered or approved by any state or the United States, directly, or by acceptance of accreditation by an accrediting body.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any bona fide, duly constituted, religious entity that (1) is exempt from taxation pursuant to the Internal Revenue Code and (2) no part of the entity’s income inures to the direct benefit of any individual.”
    Made by: not recorded
  • Sep 15, 2026
    OK exemption: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-4/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “Persons soliciting contributions for a named individual person, when such individual person is specified by name at the time of solicitation, the purpose for such contribution is clearly stated, and if the gross contributions collected, without any deductions whatsoever for the benefit of the solicitor or any other person, be deposited directly to an account in the name of the beneficiary established for that purpose at a licensed local bank, and if such contributions are used for the direct benefit of the named individual person as beneficiary.”
    Made by: not recorded
  • Sep 15, 2026
    KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
    Source: apps.legislature.ky.gov · send source
    “(4) Local solicitations by a student group or parent-teacher association for its campus or group connected activities with the approval of the administration of the educational institution.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A nonprofit service organization that is exempt from taxation under a provision of the internal revenue code other than section 501(c)(3), 26 USC 501(c)(3), whose principal purpose is not charitable, but that solicits from time to time funds for a charitable purpose by members of the organization that are not paid for the solicitation.”
    Made by: not recorded
  • Sep 15, 2026
    MI exemption: source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization licensed by the department of human services that serves children and families.”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
    Source: lexisnexis.com · send source
    “Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
    Source: lexisnexis.com · send source
    “Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
    Source: lexisnexis.com · send source
    “Volunteer fire departments, rescue squads or local civil defense organizations”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
    Source: lexisnexis.com · send source
    “(b) “Educational institution”, for the purposes of this section, means an organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on”
    Made by: not recorded
  • Sep 15, 2026
    TN exemption: source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/
    Source: lexisnexis.com · send source
    “Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1”
    Made by: not recorded
  • Sep 15, 2026
    OK exemption: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-4/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “Fraternal organizations, when soliciting from their own members, and patriotic and civic organizations, when solicitation of contributions is confined to the membership of said organizations, and the solicitation is managed by their own membership without paid solicitors”
    Made by: not recorded
  • Sep 15, 2026
    OK exemption: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-4/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the granting of recognized degrees when solicitations of contributions are primarily confined to its student body and their families, alumni,”
    Made by: not recorded
  • Sep 15, 2026
    OK exemption: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-4/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf
    Source: oklegislature.gov · send source
    “Organizations incorporated for religious purposes and actually engaged in bona fide religious programs”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
    Source: sos.ms.gov · send source
    “All educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions”
    Made by: not recorded
  • Sep 15, 2026
    MS exemption: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-505/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “($25,000.00) during any twelve-month period ending June 30 of any year or on such other date as prescribed by rule, provided all of its fundraising functions are carried on by persons who are unpaid for such services.”
    Made by: not recorded
  • Sep 15, 2026
    KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
    Source: apps.legislature.ky.gov · send source
    “(1) Solicitations by an organization of contributions from its members and their families only, if membership is not included in a solicitation to avoid the provisions of KRS 367.650 to 367.670, is not granted upon the basis of contributions alone, and is within the exception of KRS 367.650(3).”
    Made by: not recorded
  • Sep 15, 2026
    KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
    Source: apps.legislature.ky.gov · send source
    “(3) Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution and their families, and from corporations, for the continuance of an established educational program.”
    Made by: not recorded
  • Sep 15, 2026
    KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
    Source: apps.legislature.ky.gov · send source
    “(2) Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and civic purposes employed by nonreligious organizations.”
    Made by: not recorded
  • Sep 15, 2026
    NJ exemption: source url https://law.justia.com/codes/new-jersey/title-45/section-45-17a-26/ → https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “The registration requirements of P.L.1994, c.16 (C.45:17A-18 et seq.) shall not apply to any charitable organization or organizations engaging in a charitable fund raising campaign which do not receive gross contributions in excess of $10,000 during a fiscal year, if all of its functions, including fund raising activities, are carried on by volunteers, members, officers or persons who are not compensated for soliciting contributions, except that if the gross contributions, whether or not all is received by any charitable organization during any fiscal year, are in excess of $10,000 the charitable organization shall, within 30 days after the date on which it shall have received the contributions, register with and report to the Attorney General as required by section 7 of P.L.1994, c.16 (C.45:17A-24);”
    Made by: not recorded
  • Sep 15, 2026
    OR deadline rule: display form name none → CT-12
    Source: oregon.public.law · send source
    “The extension period is limited to 180 days from the initial due date of the report.”
    Made by: not recorded
  • Sep 15, 2026
    OR deadline rule: display form name none → RF-C
    Source: doj.state.or.us · send source
    “Registration is a one-time event.”
    Made by: not recorded
  • Sep 15, 2026
    NJ deadline rule: display form name none → CRI-150I
    Source: njconsumeraffairs.gov · send source
    “It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of this act.”
    Made by: not recorded
  • Sep 15, 2026
    OH deadline rule: display form name none → Registration Statement
    Source: codes.ohio.gov · send source
    “Every charitable organization, except those exempted under section 1716.03 of the Revised Code, that intends to solicit contributions in this state by any means or have contributions solicited in this state on its behalf by any other person, charitable organization, commercial co-venturer, or professional solicitor, or that participates in a charitable sales promotion, prior to engaging in any of these activities and annually thereafter, shall file a registration statement with the attorney general upon a form prescribed by the attorney general.”
    Made by: not recorded
  • Sep 15, 2026
    MI deadline rule: display form name none → CTS-01 Initial Solicitation Form
    Source: michigan.gov · send source
    “requires an organization to register if it solicits or receives contributions in Michigan”
    Made by: not recorded
  • Sep 15, 2026
    MA deadline rule: display form name none → Charity Portal Registration eForm
    Source: malegislature.gov · send source
    “before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: display form name none → Charitable Organization Renewal Notice
    Source: sos.ga.gov · send source
    “A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: display form name none → C100
    Source: legis.ga.gov · send source
    “If the charitable organization has received or collected more than $1 million during its”
    Made by: not recorded
  • Sep 15, 2026
    KS deadline rule: display form name none → Charitable Organization Registration Statement for Solicitations
    Source: ksrevisor.gov · send source
    “shall expire on the last day of the sixth month following the month in which the fiscal year of the charitable organization ends.”
    Made by: not recorded
  • Sep 15, 2026
    TN deadline rule: display form name none → TNCaB initial registration
    Source: sos.tn.gov · send source
    “The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
    Made by: not recorded
  • Sep 15, 2026
    IL deadline rule: display form name none → CO-1 (Charitable Organization Registration Statement)
    Source: illinoisattorneygeneral.gov · send source
    “Every charitable organization, except as otherwise provided in Section 3 of this Act [225 ILCS 460/3], which solicits or intends to solicit contributions from persons in this State or which is located in this State, by any means whatsoever shall, prior to any solicitation, file with the Attorney General upon forms prescribed by him, a registration statement, accompanied by a registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    DC penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    DC exemption: description Persons making solicitations solely for a church or religious corporation that has been granted exemption from taxation under IRC §501. Per D.C. Code §44-1703(b). Exemption persists as long as federal §501 exemption remains in effect. → Solicitations solely for a church or religious corporation with IRC § 501, including solicitations for educational purposes, and a corporation or unincorporated association under the supervision and control of such church or religious corporation (§ 44-1703(b)). Exemption lasts only so long as the § 501 exemption remains in effect. Proof of exemption (IRS letter and 501-in-force affidavit) must be filed before soliciting; that is not a Charitable Solicitation certificate.; requires filing 0 → 1; source quote replaced
    Source: code.dccouncil.gov · send source
    “The provisions of this chapter shall not apply to any person making solicitations, including solicitations for educational purposes, solely for a church or a religious corporation or a corporation or an unincorporated association under the supervision and control of any such church or religious corporation”
    Made by: not recorded
  • Sep 15, 2026
    DC deadline rule: offset anchor none → end_of_month
    Source: code.dccouncil.gov · send source
    “Licenses issued under this subchapter shall be valid for a period of 6 months, 2 years, or 4 years.”
    Made by: not recorded
  • Sep 15, 2026
    AK penalty: mechanism Civil penalty up to $25,000 per violation under the Consumer Protection Act; class A misdemeanor for paid solicitation without registration → CPA civil penalty not less than $1,000 and not more than $25,000 per violation; class A misdemeanor for compensated solicitation without registration; description AS 45.68.100: a person who solicits contributions for a charitable organization for compensation without registering is guilty of a class A misdemeanor. A charitable organization that solicits without registering is subject to civil penalties under the Alaska Consumer Protection Act (AS 45.50.471 - AS 45.50.561) of up to $25,000 per violation. Enforced by the Department of Law, Consumer Protection Unit. → AS 45.68.100: a person who solicits contributions for a charitable organization for compensation without complying with AS 45.68.010 is guilty of a class A misdemeanor. Civil CPA penalty is AS 45.50.551(b): not less than $1,000 and not more than $25,000 for each violation. Injunction violation is not more than $50,000 under 45.50.551(a). AS 45.68.110: remedies in this chapter are in addition to other remedies.; short label Alaska (civil penalty up to $25,000 per violation; class A misdemeanor for paid solicitors) → Alaska (civil penalty $1,000–$25,000 per violation; class A misdemeanor for paid solicitation without registration); source url https://law.alaska.gov/department/civil/consumer/charityreg.html → https://www.akleg.gov/basis/statutes.asp#45.50.551; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AK fee schedule: fee calculation notes Alaska Division of Corporations biennial report. The $25 fee is set by regulation, 3 AAC 16.050(c) (any other document filed under AS 10.20 is $25); AS 10.20.620 states the duty and no amount. Filed by July 2 every two years. Separate from the Department of Law charity registration. → Biennial report $25 (3 AAC 16.050(c)). Duty is AS 10.20.620; due date is AS 10.20.630(a): delivered before July 2 of the reporting year, even- or odd-numbered year matching formation. Delinquent if not filed before August 1. Late penalty $5 (AS 10.20.645(a)). Involuntary dissolution for a missed report is AS 10.20.325(1).
    Source: commerce.alaska.gov · send source
    “Biennial Reports are due by July 2nd, reports post marked after August 1st incur late fee penalties.”
    Made by: not recorded
  • Sep 15, 2026
    AK fee schedule: fee calculation notes $40 flat charitable organization registration fee per 9 AAC 12.080. Filed by September 1 each year (registration period opens July 1). → $40 flat charitable-organization registration fee (9 AAC 12.080). Initial is prior to solicitation. September 1 and the July 1 open date are the annual cycle, not the initial-fee due date.; source url https://www.law.cornell.edu/regulations/alaska/9-AAC-12.080 → https://law.alaska.gov/department/civil/consumer/charityreg.html
    Source: law.alaska.gov · send source
    “the fee for each registration or registration renewal statement filed with the department under AS 45.68.010 is $40”
    Made by: not recorded
  • Sep 15, 2026
    AK deadline rule: calculation notes Initial registration must be filed before soliciting per Alaska Stat. §45.68.010. Registration period opens July 1; deadline September 1. → Initial registration must be filed before soliciting (AS 45.68.010(a)). July 1 is when the next annual registration period opens, not the initial due date. September 1 is the annual expiration in AS 45.68.010(d) and belongs on the renewal row.; source url https://law.justia.com/codes/alaska/title-45/chapter-68/section-45-68-010/ → https://law.alaska.gov/department/civil/consumer/charityreg.html
    Source: law.alaska.gov · send source
    “A charitable organization may not solicit contributions of money or other property unless the charitable organization is registered with the Department of Law.”
    Made by: not recorded
  • Sep 15, 2026
    TX penalty: description Texas does NOT have a general charitable solicitation registration regime — charity-related conduct is governed by three distinct statutes, none of which is a "failure to register" penalty. (1) Tex. Bus. & Com. Code Subchapter K (§17.921-§17.926) is the only statute imposing a charity-specific CIVIL penalty: $500 per violation, capped at $2,000 per transaction, for for-profit entities operating donation receptacles or running telephone/door-to-door/mail solicitations on behalf of charities WITHOUT the required disclosures. (2) The general Texas Deceptive Trade Practices Act (§17.46 unlawful + §17.50 consumer remedy) applies to ANY misrepresentation in charitable solicitation: economic damages, treble damages where the conduct is knowing, plus mental-anguish damages and attorney's fees. (3) Tex. Occ. Code Ch. 1803 (Public Safety Solicitation Act) governs only LE/veterans/public-safety orgs and carries separate criminal penalties (Class A misdemeanor for unregistered solicitation in that narrow scope). The DB anchors this row to (1) — Subchapter K §17.926(a) — because it is the only TX statute that sets an explicit dollar civil penalty tied directly to charitable solicitation activity. → Texas has no general charitable-solicitation registration penalty. Subchapter K § 17.926 is $500 / $2,000 for for-profit donation-receptacle and clothing/household-goods solicitations without the required disclosures. DTPA AG civil is § 17.47(c): not more than $10,000 per violation. § 17.46(b) has no charity-solicitation item.; source url https://texas.public.law/statutes/tex._bus._and_com._code_section_17.926 → https://tcss.legis.texas.gov/resources/BC/htm/BC.17.htm; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    TX fee schedule: fee calculation notes Texas Sales/Use Tax Exemption (Form AP-205) — $0 fee, one-time application per Tex. Tax Code §151.310. NOT automatic upon IRS 501(c)(3) recognition. Required for purchases tax-free in Texas. → Form AP-205, $0, one-time. State charitable-organization application (alleviation of poverty, disease, pain and suffering; funds primarily other than fees; Tax Code §§ 151.310, 156.102 and 171.062). Not automatic on IRS 501(c)(3) recognition. A 501(c)(3), (4), (8), (10) or (19) uses AP-204 for sales and franchise tax.
    Source: comptroller.texas.gov · send source
    “Form AP-205 Sales Tax Exemption application per Tex. Tax Code §151.310”
    Made by: not recorded
  • Sep 15, 2026
    TX fee schedule: fee calculation notes Texas SOS Periodic Report — $5 fee per Tex. Bus. Org. Code §22.357. Filed when demanded by SOS (typically every 4 years). Failure to respond within 30 days of SOS demand → involuntary termination of corporate existence per §22.359. Reinstatement available within 3 years per §22.360. → SOS periodic report $5 (§ 4.153(11)), not more than once every four years (§ 22.357(a)). Filing deadline is the 30th day after the § 22.358 notice is mailed (§ 22.359). Failure to file forfeits the right to conduct affairs (§ 22.360), not corporate existence. Revival is the report plus the revival fee not later than the 120th day after the § 22.361 forfeiture notice.
    Source: sos.state.tx.us · send source
    “Texas SOS Periodic Report under Tex. Bus. Org. Code §22.357 — $5 fee, every 4 years on demand”
    Made by: not recorded
  • Sep 15, 2026
    TX fee schedule: fee calculation notes Texas Franchise Tax Exemption (Form AP-204) — $0 fee, one-time application per Tex. Tax Code §171.063. NOT automatic upon IRS 501(c)(3) recognition; organization must affirmatively apply with Texas Comptroller. Once granted, exemption persists unless revoked. Required for any 501(c)(3) doing business in Texas. → Form AP-204, $0, one-time. Not automatic on IRS recognition; the organization must apply (Tax Code § 171.063(b)–(c)). § 171.063 is a franchise-tax exemption for listed nonprofit corporations that file IRS evidence with the Comptroller. Unincorporated organizations are not franchise taxpayers under that section. A 501(c)(3) that is not a corporation uses AP-204 for sales tax under § 151.310.
    Source: comptroller.texas.gov · send source
    “Texas franchise tax exemption application (Form AP-204) per Tex. Tax Code §171.063”
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: description Certificate of Occupancy/Home Occupation Permit → Certificate of Occupancy for a commercial premise, or Home Occupation Permit if working from a home in the District.; is conditional 0 → 1; condition description none → Required if the business operates from a location in the District. BBL form Section C includes Not in DC.
    Made by: not recorded
  • Sep 15, 2026
    DC required attachment: attachment name Basic Business License Application → Charitable Services Business Worksheet; description BBL application with Charitable Solicitation category → Charitable Services Business Worksheet (Exempt affidavit or Solicitation certified resolution). The BBL application itself is the filing, not an attachment.
    Made by: not recorded
  • Sep 15, 2026
    DC fee schedule: fee calculation notes DC Nonprofit Biennial Report — $80 fee per D.C. Code §29-102.11 ($300 for for-profits; $80 reflects nonprofit-encouragement policy). Filed every 2 years with DC Mayor (administered through DLCP). NOT the BBL with Charitable Solicitation Endorsement — separate corporate filing under Title 29 nonprofit corp law. Late fee: $50. Admin dissolution risk after September 1 of due year if unpaid. Required for ALL DC domestic and registered-foreign nonprofit corporations. → Nonprofit biennial report $80 (DLCP Corporations fee under § 29-102.12). Late fee $50 after April 1. Dissolution is five months after the due date then 60 days after notice (§ 29-106.01, § 29-106.02), not automatic on September 1. Applies to each domestic filing entity and registered foreign entity, not only nonprofit corporations.
    Source: dlcp.dc.gov · send source
    “Biennial Reports For-profit entities: $300 Non-profit entities: $80”
    Made by: not recorded
  • Sep 15, 2026
    DC fee schedule: fee calculation notes $99 for 2-year BBL with Charitable Solicitation Endorsement per DLCP guidance. 4-year option available at $198 (separate row). Additional documents required: Certificate of Occupancy, Charitable Services Business Worksheet, IRS determination letter, FR-164 tax exemption, Clean Hands Certificate. The Charitable Exempt category (for organizations qualifying under §44-1703) carries a $0 fee. → $99 for a 2-year Charitable Solicitation BBL as posted by DLCP (4-year $198 is a separate row). § 47-2851.04(g)(1) says the Department shall not charge a license fee to a charity. Charitable Exempt $0 is the BBL activity worksheet 501 affidavit, not the § 44-1703(d) small-org exemption. Gross revenue $2,000–$10,000 BBL fee exemption is a separate rule (§ 47-2851.04(c)).
    Source: dlcp.dc.gov · send source
    “$0 Charitable Solicitation: 2-year license - $99.”
    Made by: not recorded
  • Sep 15, 2026
    DC deadline rule: extension notes No statutory extension. Late fee $50 if not filed by April 1; admin dissolution risk after September 1. → No statutory extension. Late fee $50 after April 1. Dissolution is notice plus 60 days, not automatic on September 1.; calculation notes DC Nonprofit Biennial Report due April 1 of the year following incorporation, then April 1 every 2 years thereafter per D.C. Code §29-102.11. → DC nonprofit biennial report due April 1 of the year following incorporation, then April 1 every two years (§ 29-102.11). Late fee $50 if not filed by April 1. § 29-106.01(2) is five months after that due date; the Mayor then serves notice and dissolves only if the entity does not cure within 60 days (§ 29-106.02(b)). Not automatic dissolution on September 1.
    Source: code.dccouncil.gov · send source
    “The 1st biennial report shall be delivered to the Mayor for filing by April 1 of the year following the calendar year in which the public organic record of the domestic filing entity became effective, the statement of qualification of a domestic limited liability partnership became effective, or the foreign filing entity registered to do business in the District. Subsequent biennial reports shall be delivered to the Mayor by April 1st of each 2nd calendar year thereafter.”
    Made by: not recorded
  • Sep 15, 2026
    DC deadline rule: calculation notes BIENNIAL (every 2 years) BBL renewal with Charitable Solicitation Endorsement. Due on the anniversary of your initial registration in each cycle year. Confirm any earlier license-window requirements with DLCP. → From 1 August 2025, DLCP: valid from the date of issuance until the last day of the same month two or four years later (example 3/12/2025–3/31/2027). Renew from 90 days before expiration on BOSS. Not a same-day anniversary of initial registration.
    Source: code.dccouncil.gov · send source
    “Licenses issued under this subchapter shall be valid for a period of 6 months, 2 years, or 4 years.”
    Made by: not recorded
  • Sep 15, 2026
    PA deadline rule: extension available 1 → 0; extension days 180 → none; extension notes Up to 11/15 (FYE+11mo15d) "for good cause shown" per §162.5(k). PA Bureau practice prints 11/15 on every certificate of registration as the operative date, but the statute itself is discretionary. → § 162.5(k) is a mailing date not later than the 15th day of the eleventh month after fiscal year end. Current BCO-10 instructions print that date as the renewal due date and do not describe a 180-day extension or a remaining request. Not IRS-conditional.
    Source: pa.gov · send source
    “This statement must be refiled annually and postmarked by the fifteenth day of the fifth month following the close of its fiscal year in which the charitable organization was engaged in solicitation activities.”
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: description Required if contributions $100,000 - $249,999 → Compiled financial statements when contributions are $100,000 to less than $250,000.; condition description minimum required level when contributions are $100,000 - $250,000 per §162.5(f); also optional below $100,000 → Gross annual contributions $100,000 to less than $250,000: compilation (or review or audit) by an independent licensed CPA or public accountant. Exactly $250,000 is the review band.
    Made by: not recorded
  • Sep 15, 2026
    PA required attachment: description Or BCO-23 for smaller organizations → IRS 990-series return when filed, or BCO-23 as required by the instructions.; is conditional 0 → 1; condition description none → Attach the completed IRS 990 / 990EZ / 990PF / 990N for the preceding fiscal year when filed. BCO-23 if no 990, or if 990N, 990EZ, 990PF, or a 990 group return. Do not send Schedule B unless 990-PF.
    Made by: not recorded
  • Sep 15, 2026
    PA penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue min $500,000 → $500,000.01; fee calculation notes Tier 4 of 4 per 10 P.S. §162.5(p). → Annual registration fee $250 if contributions are in excess of $500,000. Exactly $500,000 is $150.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue min $500,000 → $500,000.01; fee calculation notes Tier 4 of 4 per 10 P.S. §162.5(p). → Annual registration fee $250 if contributions are in excess of $500,000. Exactly $500,000 is $150.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue max $499,999.99 → $500,000; fee calculation notes Tier 3 of 4 per 10 P.S. §162.5(p). → Annual registration fee $150 if contributions are in excess of $100,000 but not exceeding $500,000. Exactly $500,000 is $150. Agency table also puts $100,000 in this band.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue max $499,999.99 → $500,000; fee calculation notes Tier 3 of 4 per 10 P.S. §162.5(p). → Annual registration fee $150 if contributions are in excess of $100,000 but not exceeding $500,000. Exactly $500,000 is $150. Agency table also puts $100,000 in this band.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue min $25,000 → $25,000.01; fee calculation notes Tier 2 of 4 per 10 P.S. §162.5(p). → Annual registration fee $100 if contributions are in excess of $25,000 but less than $100,000. Exactly $25,000 is $15.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue min $25,000 → $25,000.01; fee calculation notes Tier 2 of 4 per 10 P.S. §162.5(p). → Annual registration fee $100 if contributions are in excess of $25,000 but less than $100,000. Exactly $25,000 is $15.
    Source: pa.gov · send source
    “A charitable organization which receives contributions in excess of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue max $24,999.99 → $25,000; fee calculation notes Tier 1 of 4 per 10 P.S. §162.5(p). Boundary note: $25K is also the §162.6(a)(8) exemption ceiling — an org with exactly $25,000 pays $15 and (if no compensated solicitors) is also exempt. → Annual registration fee $15 if contributions are $25,000 or less, or a § 162.7 short form. Exactly $25,000 is $15. The § 162.6(a)(8) exemption is $25,000 or less and no compensated solicitor — no BCO-10 required. If the organization files (including voluntarily), the fee is $15. Voluntary registrants are not subject to late fees.
    Source: pa.gov · send source
    “A charitable organization which submits a short form registration statement pursuant to section 7 or receives contributions of”
    Made by: not recorded
  • Sep 15, 2026
    PA fee schedule: revenue max $24,999.99 → $25,000; fee calculation notes Tier 1 of 4 per 10 P.S. §162.5(p). Boundary note: $25K is also the §162.6(a)(8) exemption ceiling — an org with exactly $25,000 pays $15 and (if no compensated solicitors) is also exempt. → Annual registration fee $15 if contributions are $25,000 or less, or a § 162.7 short form. Exactly $25,000 is $15. The § 162.6(a)(8) exemption is $25,000 or less and no compensated solicitor — no BCO-10 required. If the organization files (including voluntarily), the fee is $15. Voluntary registrants are not subject to late fees.
    Source: pa.gov · send source
    “A charitable organization which submits a short form registration statement pursuant to section 7 or receives contributions of”
    Made by: not recorded
  • Sep 15, 2026
    PA deadline rule: offset months 5 → 11; calculation notes Statutory base date: 15th day of 5th month after fiscal year end (FYE+5mo15d) per §162.5(a). Extended date: 15th day of 11th month after FYE per §162.5(k); PA Bureau prints the extended date on each certificate of registration. Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → Renewal is the 15th day of the eleventh month after fiscal year end (BCO-10 instructions rev. 1/2024, printed on the certificate). Statute § 162.5(a) is the 15th of the fifth month; (k) is the 15th of the eleventh month. Do not show the 5th-month date the Bureau does not use.
    Source: pa.gov · send source
    “This statement must be refiled annually and postmarked by the fifteenth day of the fifth month following the close of its fiscal year in which the charitable organization was engaged in solicitation activities.”
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: attachment name Independent Audit Report → Attestation that an audit report has been completed; description Required if gross revenue > $1,000,000 → Attestation that a CPA audit report has been completed, not the audit report as an uploaded attachment.; condition description gross revenue > $1,000,000 → Gross revenue in excess of $1,000,000 in the year covered by the report. Copies of audits are not sent with the renewal unless the department audits the charity.
    Made by: not recorded
  • Sep 15, 2026
    CT required attachment: description Most recent 990 or 990-EZ → Most currently filed IRS 990, 990-EZ, 990-N, or 990-PF, if applicable.; is conditional 0 → 1; condition description none → Attach 990 / 990-EZ / 990-N / 990-PF if a fiscal year has been completed. None if the first fiscal year has not ended. Exempt applicants generally do not file a 990 unless claiming the $50,000 contributions exemption.
    Made by: not recorded
  • Sep 15, 2026
    CT penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    CT deadline rule: offset anchor end_of_month → day; calculation notes Annual renewal due on the last day of the eleventh month after the fiscal year end, per the Department of Consumer Protection FAQ: "Registrations always expire on the last day of the eleventh month following the end of the organization's fiscal year-end." E.g., December 31 FYE → November 30 due; June 30 FYE → May 31 due. Renew via eLicense.ct.gov. → Statute: annually renew not later than eleven months after fiscal year end, same-day clamped (offset_months 11, offset_anchor day, offset_day NULL). DCP FAQ and the Rev. 05/2026 form still say last day of the eleventh month, which can be one day later (30 June FYE: 31 May vs 30 May). Timely renewals get a full 12-month period (FAQ).
    Source: portal.ct.gov · send source
    “always expire on the last day of the eleventh month following the end of the organization's fiscal year-end.”
    Made by: not recorded
  • Sep 15, 2026
    WV penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Organizations sponsoring a single fundraising event for a named registered charity, where the named charity reports the donations on its own annual filings. The sponsoring organization passes through proceeds and does not retain reporting obligations itself. → A single fundraising event for a named charitable organization where all or part of the funds collected are donated to that organization, provided it is registered, reports each donation individually, and certifies that no funds were withheld (§ 29-19-6). Not a 100% passthrough.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Any person, firm, corporation or organization that sponsors a single fundraising event for the benefit of a named charitable organization where all or part of the funds collected are donated to the named charitable organization: Provided, That the named charitable organization receiving the funds is registered pursuant to this article, reports each of these donations individually and certifies that no funds were withheld by the organization that solicited the funds”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Churches, synagogues, and religious groups that qualify as tax-exempt under IRC 501(c)(3) AND IRC 6033 federal filing exemption (i.e., not required to file Form 990). → Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church, 501(c)(3), and exempt from filing an annual return under 26 U.S.C. § 6033 (§ 29-19-6).; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Nonprofit / charitable hospitals AND licensed nursing homes. Both categories statutorily exempt regardless of revenue. → Hospitals and licensed nursing homes which are nonprofit and charitable (§ 29-19-6(3)). The nonprofit-and-charitable limiter applies to both classes.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Hospitals and licensed nursing homes which are nonprofit and charitable”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Charitable organizations not employing professional solicitors AND with annual contributions under $50,000. If an organization exceeds the $50,000 threshold mid-year or engages a professional solicitor, it must register within 30 days. Registration triggered immediately upon either condition being met. → No professional solicitor or fundraiser, and does not intend to solicit and receive and does not actually raise or receive contributions, donations or grants from the public in excess of $50,000 during a calendar year (§ 29-19-6(7)). Exactly $50,000 is still inside. Catch-up within 30 days after contributions are in excess of $50,000.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Any charitable organization that does not employ a professional solicitor or fundraiser and does not intend to solicit and receive and does not actually raise or receive contributions, donations or grants from the public in excess of $50,000 during a calendar year.”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: revenue min $1,000,001 → $1,000,000.01; fee calculation notes Annual renewal fee for charitable organizations collecting more than $1 million in contributions. Same tier as initial fee per § 29-19-5. → Annual registration fee $50 if collecting more than $1 million during one year (renewal). Exactly $1,000,000 is a statutory gap.
    Source: code.wvlegislature.gov · send source
    “every charitable organization collecting more than $1 million during one year which submits an independent registration to the Secretary of State shall pay an annual registration fee of $50”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: revenue max $1,000,000 → $999,999.99; fee calculation notes Annual registration fee of $15 for receiving less than $1 million during any year, same as the initial $15 band. Late fee is $25 per month or part of a month, cap $500 in any one year, not an uncapped $25/month. → Annual registration fee $15 if receiving less than $1 million during any year (renewal). Exactly $1,000,000 is a statutory gap.
    Source: code.wvlegislature.gov · send source
    “shall pay an annual registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: revenue min $1,000,001 → $1,000,000.01; fee calculation notes Initial registration fee for charitable organizations collecting more than $1 million in contributions during any year. Form CHR-1. Tier per § 29-19-5. → Annual registration fee $50 if collecting more than $1 million during one year. Exactly $1,000,000 is a statutory gap.
    Source: code.wvlegislature.gov · send source
    “every charitable organization collecting more than $1 million during one year which submits an independent registration to the Secretary of State shall pay an annual registration fee of $50”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: revenue max $1,000,000 → $999,999.99; fee calculation notes Annual registration fee of $15 for a charitable organization receiving less than $1 million during any year (not 'in contributions'). Same $15 is the annual fee, not an initial-only fee. Form CHR-1. → Annual registration fee $15 if receiving less than $1 million during any year. Exactly $1,000,000 is neither less than nor more than (a statutory gap).
    Source: code.wvlegislature.gov · send source
    “shall pay an annual registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    WV deadline rule: extension days none → 90; extension notes Extensions may be available upon request → Good-cause written request; not to exceed 90 days. During the extension the previously filed statement remains in effect. Not IRS Form 8868.
    Source: code.wvlegislature.gov · send source
    “which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
    Made by: not recorded
  • Sep 15, 2026
    FL penalty: criminal scope none → both
    Made by: not recorded
  • Sep 15, 2026
    FL deadline rule: extension notes The renewal statement itself has no extension: under § 496.405(1)(d) the registration expires after the date the renewal was due. FDACS may extend the time for the financial statement only (§ 496.407(3)); the request is a copy of IRS Form 8868 with question 22 of the application, and the registration stays active during that extension. → The renewal statement itself has no extension and expires after the due date (§ 496.405(1)(d)1). FDACS may extend the time for the financial statement only: submit IRS Form 8868 and FDACS matches the IRS date (§ 496.407(3); FDACS-10100). Registration stays active during that extension. Small-charity FDACS-10110 cannot request this extension.
    Source: flsenate.gov · send source
    “any changes in the information submitted on the initial registration statement or the last renewal statement must be updated annually on a renewal statement provided by the department on or before the date that marks 1 year after the date the department approved the initial registration statement as provided in this section.”
    Made by: not recorded
  • Sep 15, 2026
    HI penalty: criminal scope none → both
    Made by: not recorded
  • Sep 15, 2026
    HI deadline rule: extension notes No separate Hawaii extension exists in HRS chapter 467B. The annual report due date follows any extension the IRS grants to file the Form 990 or 990-EZ (Attorney General guidance). HRS § 467B-6.5(a): "A charitable organization that has obtained an extension of time to file a Form 990, 990-EZ, or 990-PF from the Internal Revenue Service shall provide a copy to the attorney general within twenty days after the copy is requested by the attorney general." A Form 990-N filer has no extension. → No separate Hawaii extension. A Form 990/EZ/PF filer submits within ten business days of the IRS filing, including after an IRS extension. A Form 990-N filer has no IRS extension. Provide a copy of an IRS extension within 20 days if the attorney general requests it.
    Source: capitol.hawaii.gov · send source
    “The annual report for a charitable organization that files a Form 990-N or that is not required to file a Form 990, 990-EZ, or 990-PF shall be electronically submitted to the department not later than the fifteenth day of the fifth month following the close of its fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    SD penalty: description South Dakota does not require general charitable solicitation registration but enforces charity fraud under the Deceptive Trade Practices Act (SDCL Title 37 Ch. 24). Section 37-24-6 imposes escalating felony classifications: each act in violation over $1,000 but under $100,000 is a Class 6 felony; each act over $100,000 is a Class 5 felony. SD becomes the 10th audited state with felony classification (after Colorado, New Hampshire, Kentucky, Oklahoma, South Carolina, Maine, Mississippi, North Dakota, and Arizona). Section 37-24-27 adds a civil penalty up to $2,000 per intentional violation upon AG petition. SD AG Consumer Protection enforces. → South Dakota does not require general charitable-organization registration (ch. 37-27 repealed). § 37-24-6 names solicitation of contributions for charitable purposes as a deceptive act by any person: each act under $1,000 is a Class 1 misdemeanor; over $1,000 but under $100,000 a Class 6 felony; over $100,000 a Class 5 felony. § 37-24-27 civil penalty not more than $2,000 per intentional violation.; source url https://law.justia.com/codes/south-dakota/2016/title-37/chapter-24/section-37-24-6 → https://sdlegislature.gov/api/Statutes/37-24-6.html; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    CO penalty: description Colorado is the ONLY audited state with a felony charge embedded in the charitable solicitations statute itself: Class 5 felony for charitable fraud per Colo. Rev. Stat. §6-16-111 (1-3 years imprisonment + up to $100,000 fine per Section 18-1.3-401). Violations are also deceptive trade practices under the Colorado Consumer Protection Act — up to $10,000 per violation civil penalty (CCPA cap $3M for related series). SOS may also deny, suspend, or revoke registration administratively, and may seek injunctive relief in district court. → Class 5 felony for charitable fraud under § 6-16-111(1)(b),(c),(d),(f),(g). Class 2 misdemeanor for (1)(a),(e),(h)-(p) and (1.5), becoming Class 5 felony if three separate contributors in one campaign. CCPA hook is § 6-16-111(5). SOS may deny, suspend, or revoke and may seek injunctive relief (§ 6-16-111(6)).; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    CO fee schedule: fee calculation notes Colorado SOS Periodic Report — $25 fee per Colo. Rev. Stat. §7-90-501 (raised from $10 effective July 1, 2024). Filed annually with CO SOS Business Services in 3-month window beginning first day of anniversary month of formation. NOT the Charities & Fundraisers solicitation registration — separate corporate filing under Title 7 nonprofit corp law. Late penalty: $50 + standard $25 = $75 total. Entity becomes "Delinquent" if not filed; reinstatement available. REQUIRED for ALL CO nonprofit corporations regardless of charity-exempt status. → Colorado SOS Periodic Report $25. File two months before the Periodic Report month or two months after without penalty. Late Filing Penalty is $50 as a separate line. This is not the charities solicitation registration.
    Source: sos.state.co.us · send source
    “Periodic Report $25.00”
    Made by: not recorded
  • Sep 15, 2026
    CO deadline rule: extension notes Automatic three-month extension when the organization holds an IRS Form 8868 extension: the financial report moves from the fifteenth day of the fifth month to the fifteenth day of the eighth month after the fiscal year end (a 30 June fiscal year end: 15 November, extended to 15 February), per the Secretary of State's renewal instructions and Colo. Rev. Stat. § 6-16-104(5)(a). A second three-month extension is available on application. → When the organization holds an IRS Form 990 extension, the financial report is due on the 15th day of the eighth calendar month (automatic three months). A further SOS File Extension may add three months; the FAQ cap is not more than six months from the fifth-month date. IRS-conditional. Auto-granted in eFile.
    Source: sos.state.co.us · send source
    “due at the same time that the Form 990 is due to the IRS”
    Made by: not recorded
  • Sep 15, 2026
    AR audit threshold: basis annual_contributions → contributions; basis label preceding fiscal-year contributions (NEW per Act 2023, No. 338, eff. Aug 1, 2023): audit at >$1M, CPA review at >$500K to ≤$1M → preceding fiscal-year contributions: audit if in excess of $1,000,000; review if in excess of $500,000 but less than $1,000,000 (Act 338 / CR-03); source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-403/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AR penalty: mechanism DTPA enforcement: civil penalty up to 10K per violation + Class A misdemeanor for knowing violations + felony for fraud scenarios → DTPA remedies, penalties, restitution, and injunction (Act 1198 § 16); description Arkansas charitable solicitation violations are deflected to the Deceptive Trade Practices Act (A.C.A. § 4-88-101 et seq.) via § 4-28-416. The Attorney General may seek remedies, penalties, restitution, and injunctive relief — including civil penalties up to $10,000 per violation under § 4-88-113. Knowing/willful conduct can additionally constitute a Class A misdemeanor or, in certain fraud scenarios, a felony. Enforcement reaches both Arkansas-domiciled organizations and any organization soliciting Arkansas residents. → A violation of the Charitable Solicitations Act of 1999 is an unfair and deceptive act under the Deceptive Trade Practices Act, § 4-88-101 et seq., and DTPA remedies are available to the Attorney General (Act 1198 § 16). § 4-28-416 as added by Act 727 of 2017 is AG access to records filed with the Secretary of State, not the DTPA deflection. Class A misdemeanor / felony language is not the current 4-28 penalty.; short label Arkansas (DTPA enforcement: AG remedies, civil penalty up to $10,000/violation, restitution, injunctive relief) → Arkansas (DTPA: a violation of the 1999 Act is an unfair and deceptive act; AG remedies); source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-416/ → https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F1999%2FPublic%2FACT1198.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Governmental organizations, i.e., any department branch or other instrumentality of the federal, state, or local governments.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Political candidates and organizations, i.e., any candidate for national, state, or local elective office or a political party or other committee required to file information with the Federal Election Commission or any state election commission or its equivalent agency.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: sos.arkansas.gov · send source
    “Any person who solicits solely for the benefit of organizations described in subdivisions (1)-(4) of this section”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any charitable organization which does not intend to solicit and receive, and does not actually receive, contributions in excess of fifty thousand dollars ($50,000) during a calendar year if all of its functions, including fund-raising functions, are carried on by persons who are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any nonprofit hospital licensed by this state or in any other state”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any parent-teacher association or educational institution, the curricula of which in whole or in part are registered or approved by any state or the United States either directly or by acceptance of accreditation by an accrediting body”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any bona fide, duly constituted religious entity that is exempt from taxation pursuant to the Internal Revenue Code and has no part of its net income inuring to the direct benefit of any individual”
    Made by: not recorded
  • Sep 15, 2026
    AR deadline rule: extension notes Ark. Code Ann. § 4-28-403(d), as amended by Act 338 of 2023: the Secretary of State may grant an extension of up to six months on the organization's filing a notice that states the need for an extension, and an additional three months. Granted at the discretion of the Secretary of State. → The Secretary of State may grant an extension not to exceed six months upon a notice that states the need, and an additional three months upon written request (Act 338 of 2023 § 4-28-403(d)). Not automatic. Not IRS-conditional. CR-03 prints only six months and omits the extra three.
    Source: law.justia.com · send source
    “Each charitable organization subject to this subchapter shall file with the Secretary of State an annual financial report on forms prescribed by the Secretary of State no later than one hundred eighty (180) days after the last date of the charitable organization's fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    WA audit threshold: review threshold 1000000 → none; basis label annual gross revenue averaged over the three preceding accounting years → annual gross revenue averaged over the three preceding completed accounting years; audit is more than $3,000,000 (tier three). The $1,000,000–$3,000,000 tier is public availability of a CPA-prepared IRS 990-series return or an independent CPA audit, not a review filed with the secretary.; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    WA penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    WA exemption: description Solicitations on behalf of or in the interest of a specific named individual, class of individuals, or family unit where ALL of the proceeds of the solicitation are given to or expended for the direct benefit of that individual. Per RCW 19.09.081. Common pattern: medical-bill or disaster-relief campaigns for one named person/family. → Appeals for funds on behalf of a specific individual named in the solicitation, but only if all proceeds are given to or expended for the direct benefit of that individual (RCW 19.09.081(2)). Drop class of individuals.; source quote replaced
    Source: app.leg.wa.gov · send source
    “Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of that individual.”
    Made by: not recorded
  • Sep 15, 2026
    WA exemption: requires filing 1 → 0
    Source: app.leg.wa.gov · send source
    “The application requirements of RCW 19.09.075 do not apply to”
    Made by: not recorded
  • Sep 15, 2026
    WA fee schedule: revenue min $500,000.01 → $500,000; fee calculation notes Charitable Asset Protection Fee — $50 per year for nonprofit corporations with gross revenue ≥$500,000 per RCW 24.03A.960. This fee is in ADDITION to the $40 charity-renewal fee, and applies to corporate annual reports filed under RCW 24.03A.070. → Charitable asset protection fee $50 per year when total gross revenue in the most recent fiscal year was $500,000 or more (RCW 24.03A.960).
    Source: app.leg.wa.gov · send source
    “(b) The charitable asset protection fee is fifty dollars per year, reduced to ten dollars if the corporation certifies that its total gross revenue in the most recent fiscal year was less than five hundred thousand dollars.”
    Made by: not recorded
  • Sep 15, 2026
    WA fee schedule: revenue max $500,000 → $499,999.99; fee calculation notes Charitable Asset Protection Fee — $10 per year for nonprofit corporations with gross revenue <$500,000 per RCW 24.03A.960. This fee is in ADDITION to the $40 charity-renewal fee, and applies to corporate annual reports filed under RCW 24.03A.070. Same RCW 24.03A.960 sets a $50 fee for corporations at or above $500K (separate row). → Charitable asset protection fee $10 per year when total gross revenue in the most recent fiscal year was less than $500,000 (RCW 24.03A.960). $500,000 takes the $50 band. This is a nonprofit-corporation annual-report fee, not a chapter 19.09 charity-renewal fee.; source quote replaced
    Source: app.leg.wa.gov · send source
    “The charitable asset protection fee is fifty dollars per year, reduced to ten dollars if the corporation certifies that its total gross revenue in the most recent fiscal year was less than five hundred thousand dollars.”
    Made by: not recorded
  • Sep 15, 2026
    WI penalty: criminal scope none → both
    Made by: not recorded
  • Sep 15, 2026
    WI exemption: requires filing 1 → 0
    Source: docs.legis.wisconsin.gov · send source
    “a charitable organization that does not intend to raise or receive contributions in excess of $25,000, subject to adjustment under sub. (8) , during a fiscal year, if all of its functions, including solicitation, are performed by persons who are unpaid for their services and if no part of its assets or income inures to the benefit of, or is paid to, any officer or member of the charitable organization”
    Made by: not recorded
  • Sep 15, 2026
    GA audit threshold: basis total_revenue → contributions; basis label received or collected more than $1 million (the statute names no measure and calls it a revenue level) → received or collected (not total revenue); source url https://codes.findlaw.com/ga/title-43-professions-and-businesses/ga-code-sect-43-17-5/ → https://www.legis.ga.gov/api/legislation/document/20072008/86012; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    GA penalty: criminal scope none → both
    Made by: not recorded
  • Sep 15, 2026
    GA exemption: description GA religious organizations are fully exempt from charity registration under O.C.G.A. § 43-17-9. The exemption is a categorical carve-out — no thresholds, no conditions; if the organization qualifies as religious, registration with the GA SOS Charity Division is not required. → Religious organizations as defined in O.C.G.A. § 43-17-2(14): (A) conducts regular worship services; or (B) a 501(c)(3) religious organization not required to file IRS Form 990 under any circumstances. They are excluded from 'charitable organization' in § 43-17-2(2) and listed at § 43-17-9(a)(8). Both conditions matter.; source url https://law.onecle.com/georgia/title-43/43-17-9.html → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf; source quote replaced
    Source: sos.ga.gov · send source
    “The term charitable organization does not include religious organizations as defined below.”
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: extension available 0 → 1; extension notes none → Written request must be received before the expiration date, with the $20 renewal fee and the renewal form, stating why financial statements cannot be filed and a date they will be filed. Not automatic. Not a fixed day or month count. IRS Form 8868 does not move the Georgia renewal date.
    Source: sos.ga.gov · send source
    “A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
    Made by: not recorded
  • Sep 15, 2026
    VA penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Health care institutions organized and operated on a nonprofit basis, providing care to the needy without substantial charge based on ability to pay, licensed under Title 32.1, or supporting foundations substantially supported by public contributions for such institutions. Per Va. Code §57-60(A)(7). → 501(c)(3) health-care institutions that are licensed by Health or Behavioral Health, designated FQHC, certified rural health clinic, or wholly organized for free care, and any supporting organization that exists solely to support them (§ 57-60(A)(7); Form 100 Category H).; source quote replaced
    Source: law.lis.virginia.gov · send source
    “Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration (HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly organized for the delivery of health care services without charge; and any supporting organization that exists solely to support any such health care institutions.”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Out-of-state organizations soliciting through nationally-broadcast media (mail, telephone, telegraph, email, direct mail, newspapers, radio, TV with circulation/audience substantially throughout the U.S.) — provided the org has authorized a Virginia resident agent for service of process and that agent is registered with the Commissioner. Per Va. Code §57-60(A)(5). → No office in the Commonwealth; solicit from outside solely by email, telephone or telegraph, direct mail, or national-media advertising; and have a Virginia chapter, branch, or affiliate that has registered with the Commissioner (§ 57-60(A)(5); Form 100 Category E). Not a resident-agent condition.
    Source: law.lis.virginia.gov · send source
    “Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from outside of the Commonwealth solely by means of email, telephone or telegraph, direct mail, or advertising in national media, and that have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner.”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Solicitations confined to active members of the organization OR to parents, spouses, widows, or children of such members. Per Va. Code §57-60(A)(4). Member-benefit nonprofits that fundraise only internally qualify. → Organizations that solicit only within the membership of the organization by the members thereof (§ 57-60(A)(4); Form 100 Category D). Membership is defined in § 57-48. Drop parents, spouses, widows, or children.
    Source: law.lis.virginia.gov · send source
    “Organizations that solicit only within the membership of the organization by the members thereof.”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Solicitations for the relief or benefit of an individual specified by name at the time of solicitation, where ALL net contributions collected are turned over to the named beneficiary. Per Va. Code §57-60(A)(2). Common pattern: GoFundMe-style medical-bill or disaster-relief campaigns for one named person. → Solicitations for the relief of an individual specified by name when all contributions collected without deductions are turned over to that person (§ 57-60(A)(2); Form 100 Category B). A charitable or civic organization claiming the exemption submits Form 100. A purely private person campaign is not this organization row.; requires filing 0 → 1; source quote replaced
    Source: law.lis.virginia.gov · send source
    “No charitable or civic organization shall be exempt under this section unless it submits to the Commissioner”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Educational institutions accredited by the Board of Education, a regional accrediting association, or the U.S. Department of Education — when soliciting alumni, faculty, trustees, students, or families thereof. Per Va. Code §57-60(A)(1). → Accredited educational institutions and foundations with an established identity with those institutions are exempt without an alumni-only limit. The confinement to student body, alumni, faculty, trustees and their families applies to any other educational institution (§ 57-60(A)(1); 2VAC5-610-40 Category A).; source quote replaced
    Source: law.lis.virginia.gov · send source
    “Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale, the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of Independent Schools, any foundation having an established identity with any of the aforementioned educational institutions, and any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families.”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Religious organizations: churches, conventions, associations of churches operated primarily for nonsecular purposes with no income inurement. Per Va. Code §57-38 ("charitable organization does not include any church or convention or association of churches…"). Form 100 not required — exempt from VSOC by definition. → A church or convention or association of churches, primarily operated for nonsecular purposes, with no net income inuring to the direct benefit of any individual (§ 57-48). This is a definitional exclusion, not a § 57-60 exemption, so Form 100 is not the path. § 57-38 is not this carve-out.
    Source: law.lis.virginia.gov · send source
    “"Charitable organization" does not include (i) any church or convention or association of churches, primarily operated for nonsecular purposes and no part of the net income of which inures to the direct benefit of any individual”
    Made by: not recorded
  • Sep 15, 2026
    VA exemption: description Small charitable organizations raising ≤ $5,000 per calendar year, with all functions carried on by unpaid persons and no part of assets/income inuring to any officer or member. Per Va. Code §57-60(A)(3). The dual condition matters — paying any compensated person disqualifies even if revenue is below $5K. → Unpaid, no-inurement organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received during any of the three next preceding calendar years, contributions from the public in excess of $5,000 (§ 57-60(A)(3); Form 100 Category C). Crossing $5,000 requires register within 30 days. Calendar year, not fiscal year.; source quote replaced
    Source: law.lis.virginia.gov · send source
    “Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member.”
    Made by: not recorded
  • Sep 15, 2026
    VA deadline rule: extension days 180 → none; extension months none → 6; extension notes VDACS auto-honors IRS Form 8868 extensions if submitted before the Virginia renewal due date. Extension request methods: email ocarpunit.vdacs@vdacs.virginia.gov, fax 804-225-2666, or mail. Typically 3-6 months aligned with IRS Form 8868 standard periods. Extension request must be received BEFORE the May 15 deadline — no retroactive extensions. → Written request received on or before the due date (postmark counts). Default 90 days if no period is named; a further request is allowed; total not longer than six months after the 15th day of the fifth calendar month. A copy of an IRS Form 990, 990-PF, or 990-EZ extension request may stand in for the written request. Not automatic. Not IRS-conditional. Payment of fees is not required with the request.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source url https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/ → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote replaced
    Source: law.lis.virginia.gov · send source
    “In any case, the extension or total of all extensions requested from and granted by the commissioner shall be for no longer than six months after the 15th day of the fifth calendar month following the end of the organization's fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $10,000 → $25,001; revenue max $99,999.99 → $100,000; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $25,001 and $100,000 $60”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $0 → $10,001; revenue max $9,999.99 → $25,000; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $10,001 and $25,000 $30”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $0 → $10,001; revenue max $9,999.99 → $25,000; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $10,001 and $25,000 $30”
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: description Federal annual return → IRS Form 990, 990-EZ, or 990-PF with Form 1952. 990-N is not acceptable on 1952.; is conditional 0 → 1; condition description none → Required with Form 1952. If the organization does not meet the 1952 criteria, use Form 1943 or Form 308. 990-N is not acceptable on 1952.
    Made by: not recorded
  • Sep 15, 2026
    WI required attachment: description Or IRS Form 1023 if pending → IRS determination letter or pending Form 1023/1023EZ, when Form 296 question 19 is yes.; is conditional 0 → 1; condition description none → Attach the IRS determination letter or Form 1023/1023EZ only if question 19 is yes (501(c)(3) letter or pending).
    Made by: not recorded
  • Sep 15, 2026
    WI penalty: mechanism $1,000-$10,000 per violation civil forfeiture (each day continuing = separate offense) → civil forfeiture $100–$10,000 per violation (202.18(1)(b)); $1,000–$10,000 for injunction/order violations (1)(d); description Wisconsin Department of Justice may seek civil forfeitures of $1,000 to $10,000 per violation under Wis. Stat. §202.18. Each separate violation is a separate offense, AND each day of a continuing failure to obey an order is also a separate offense — penalties can compound rapidly. Up to $5,000 may also be imposed on those who alter, falsify, or conceal documentary material with intent to obstruct civil investigation. The department of justice may also seek temporary or permanent injunction to halt violations. → DOJ may bring a civil action under § 202.18(1)(a). General court forfeiture is not less than $100 nor more than $10,000 for each violation ((1)(b)). (1)(c)2: not more than $5,000 for altering or concealing documents with intent to interfere with a civil investigation. (1)(d) $1,000–$10,000 and each-day continuing as a separate offense apply only to violating an injunction or other order, not every 202.18 violation.; short label Wisconsin ($1,000-$10,000 per violation civil forfeiture; continuing violations compound daily) → Wisconsin (civil forfeiture $100–$10,000 per violation; $1,000–$10,000 for violating an injunction); source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    WI deadline rule: calculation notes Annual renewal due August 1 each year; registrations expire July 31 each year regardless of fiscal year end per §202.12(1)(e). Late-filing accepted through September 30 with $25 late fee. Wisconsin uses fixed-calendar-year cycle (NOT FYE-based) — unusual pattern compared to other states. → The online renewal must be filed before July 31 of each year. Do not treat August 1 as the due date. Wisconsin uses a fixed calendar-year credential, not fiscal-year-end, for the renewal.
    Source: docs.legis.wisconsin.gov · send source
    “All charitable organization registrations expire on July 31 of each year.”
    Made by: not recorded
  • Sep 15, 2026
    WV required attachment: description 990, 990-EZ, or 990-PF → Most recent IRS Form 990, 990-EZ, or 990-N. The form names 990-N, not 990-PF.; is conditional 0 → 1; condition description none → CHR-1: 990, 990-EZ, or 990-N. If the organization files Form 990-N it must complete the Computation of Fundraising Percentage Form.
    Made by: not recorded
  • Sep 15, 2026
    WV required attachment: attachment name Form CHR-1 → Form CHR-1 is the filing; description Charitable Organization Registration form → Form CHR-1 (New/Renewal/Final), or URS plus URSS-1, is the registration statement, not an attachment. Paper cover Rev. 10/3/2022, or online at erls.wvsos.gov.
    Made by: not recorded
  • Sep 15, 2026
    WV penalty: description West Virginia Solicitation of Charitable Funds Act § 29-19-15 imposes escalating misdemeanor criminal penalties for any violation. First offense: fine $100-$500, imprisonment up to 6 months, or both. Subsequent offenses: fine $500-$1,000, imprisonment up to 1 year, or both. SoS, AG, and prosecuting attorneys may seek injunctive relief, restitution orders, and other remedies in circuit court. Late filing also incurs $25/month admin fee. → W.Va. Code § 29-19-15(b): any person who willfully and knowingly violates this article, or who willfully and knowingly gives false or incorrect information in a required statement or report, is guilty of a misdemeanor. First: $100–$500 or county jail not more than six months, or both; subsequent: $500–$1,000 or not more than one year, or both. (c) injunction and other relief against the organization and its officers, counsel, solicitor, or any other person. Late $25/month is § 29-19-5(f), a fee, not this crime.; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: fee calculation notes Annual renewal fee for charitable organizations receiving less than $1 million in contributions. Same tier as initial fee per § 29-19-5. Renewal due on registration anniversary; late fee $25/month. → Annual registration fee of $15 for receiving less than $1 million during any year, same as the initial $15 band. Late fee is $25 per month or part of a month, cap $500 in any one year, not an uncapped $25/month.
    Source: code.wvlegislature.gov · send source
    “shall pay an annual registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: fee calculation notes Initial registration fee for charitable organizations receiving less than $1 million in contributions during any year. Filed via Form CHR-1 with the SoS Charitable Organizations Division. Tier per W.Va. Code § 29-19-5. → Annual registration fee of $15 for a charitable organization receiving less than $1 million during any year (not 'in contributions'). Same $15 is the annual fee, not an initial-only fee. Form CHR-1.
    Source: code.wvlegislature.gov · send source
    “shall pay an annual registration fee of $15”
    Made by: not recorded
  • Sep 15, 2026
    WV fee schedule: fee calculation notes $25 per month (or part of month) late filing fee per WV SoS Charitable Forms & Fees page. Applies to Form CHR-1 annual renewal filed after registration anniversary. → $25 for each month or part of the month after the original or extended due date, and the total additional fees for a registration statement or report required in any one year may not exceed $500 (§ 29-19-5(f)). Applies to a charitable organization or professional fundraiser.; source url https://sos.wv.gov/charitable-organizations-professional-fundraiser-forms-and-fees → https://code.wvlegislature.gov/29-19-5/; source quote replaced
    Source: code.wvlegislature.gov · send source
    “statement or report required to be filed in any one year may not exceed $500.”
    Made by: not recorded
  • Sep 15, 2026
    WV deadline rule: calculation notes Annual renewal due on registration anniversary per § 29-19-5 — registration is "good for one full year" and must be refiled annually. $25/month late fee for missed deadlines. → Registration is good for one full year and must be refiled annually. The Secretary of State may extend the due date for good cause for a period not to exceed 90 days. Late fee is $25 for each month or part of the month, cap $500 in any one year (§ 29-19-5(f)).
    Source: code.wvlegislature.gov · send source
    “which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
    Made by: not recorded
  • Sep 15, 2026
    WV deadline rule: calculation notes Initial registration must be filed before any charitable solicitation in WV per § 29-19-5. Triggered when org expects $50K+ annual contributions OR uses a professional fundraiser. Form CHR-1 + applicable fee tier. → Trigger is intent to solicit (or have funds solicited) in this state, except the seven § 29-19-6 classes. The $50,000 / no-professional-solicitor test is only exemption (7), not the registration trigger. If (7) is lost because contributions, donations or grants from the public exceed $50,000 in a calendar year, file within 30 days.
    Source: code.wvlegislature.gov · send source
    “shall, prior to any solicitation, register with the Secretary of State”
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: description Federal annual return → Signed Form 990, 990-PF, or 990-EZ, or certified audited statements, or a certified treasurer's report if the organization qualifies for Form 990-N.; is conditional 0 → 1; condition description none → Financial report is one of: signed 990 / 990-PF / 990-EZ (no Schedule B); or certified audited financial statements; or, if the organization qualifies to file Form 990-N, a certified treasurer's report. 990-N postcard is refused.
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: description Tax-exempt status confirmation → IRS determination letter and later modification notices, or the filed IRS application if exemption is pending.; is conditional 0 → 1; condition description none → Required if listed as tax-exempt, or the filed IRS application if pending (2VAC5-610-20).
    Made by: not recorded
  • Sep 15, 2026
    VA required attachment: attachment name Form 102 Registration Statement → Form 102 is the filing; description Initial and annual registration form → Form 102 is the initial or annual registration statement, not an attachment to itself. Checklist attachments start after the remittance form.
    Made by: not recorded
  • Sep 15, 2026
    VA fee schedule: fee calculation notes SCC Annual Report filing fee — $25 for Virginia nonstock corporations per Va. Code §13.1-936.1. Filed annually with Virginia State Corporation Commission Clerk's Office. Due date: last day of incorporation anniversary month. Filing window opens 3 months before due date. NOT the VDACS charity solicitation filing — separate corporate filing. Late fee: $10. Auto-termination after 4 months past due per §13.1-752. → SCC annual report fee $25 for Virginia nonstock corporations. Automatic termination for a nonstock corporation is § 13.1-914: last day of the fourth month after the annual-report or annual-registration-fee due date. Do not cite stock-chapter § 13.1-752. This is not the VDACS charity-solicitation filing.; source url https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/ → https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-914/; source quote replaced
    Source: law.lis.virginia.gov · send source
    “if any corporation fails to file its annual report or pay its annual registration fee on or before the last day of the fourth month immediately following its annual report or annual registration fee due date each year, the corporate existence of the corporation shall be automatically terminated as of that day.”
    Made by: not recorded
  • Sep 15, 2026
    VA fee schedule: fee calculation notes $100 late fee for lapsed registration when annual renewal is not filed by the May 15 deadline (15th day of 5th month after fiscal year end) without an approved extension request. Lapsed registration may require new initial filing rather than renewal. → The $100 is the initial fee re-charged as the late fee when registration lapses, plus the annual band. May 15 is only the example for a 31 December fiscal year end, not a universal deadline. Lapse without an extension always requires a new initial registration.; source url https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml → https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/; source quote replaced
    Source: law.lis.virginia.gov · send source
    “Any organization which allows its registration to lapse, without requesting an extension of time to file, shall be required to resubmit an initial registration.”
    Made by: not recorded
  • Sep 15, 2026
    VA deadline rule: calculation notes Renewal due 15th day of 5th month after fiscal year end per Va. Code §57-49(A). E.g., December 31 FYE → May 15 due. June 30 FYE → November 15 due. IRS Form 8868 extension auto-honored. Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → Renewal due on the 15th day of the 5th month after fiscal year end. Example: 31 December fiscal year end → 15 May; 30 June fiscal year end → 15 November. An IRS extension request for Form 990, 990-PF, or 990-EZ may stand in for the written request; it is still a request and must arrive before the due date. Lapse without an extension requires a new initial registration plus the annual fee (2VAC5-610-30(D)(5)).
    Source: law.lis.virginia.gov · send source
    “on or before the fifteenth day of the fifth calendar month of the next and each following fiscal year in which such charitable organization is engaged in solicitation activities within the Commonwealth.”
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: description Federal annual return → Do not enclose IRS Form 990 with the charity renewal.; is conditional 0 → 1; condition description none → Do not enclose Form 990. The solicitation report is based on the most recent IRS filing or, if the organization does not file with the IRS, the most recently completed accounting year (WAC 434-120-140(2)(b)).
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: attachment name Renewal Form → IRS determination letter (if not previously filed); description Annual renewal with updated information → Determination letter from the IRS need not be attached on renewal if it was previously filed.; is conditional 0 → 1; condition description none → Attach only if not previously filed (WAC 434-120-140(2)(b)). The Charity Renewal is the filing, not an attachment.
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: description Federal return → Do not enclose IRS Form 990, 990-PF, 990-EZ, or audited financial statements with the charity registration.; is conditional 0 → 1; condition description none → Do not enclose Form 990. A 990-series filer is not required to file a copy with the secretary (RCW 19.09.075(3)).
    Made by: not recorded
  • Sep 15, 2026
    WA required attachment: attachment name Charitable Organization Registration → IRS determination letter; description Initial registration form → Copy of the IRS letter that granted federal income-tax exemption, when the organization is exempt.; is conditional 0 → 1; condition description none → Attach if the organization is exempt from federal income tax (RCW 19.09.075(1)(f)). The Charity Registration itself is the filing.
    Made by: not recorded
  • Sep 15, 2026
    WA fee schedule: fee calculation notes $50 late fee per WAC 434-120-042 when annual renewal is not filed by the due date (last business day of 11th month after FYE). → $50 late fee per WAC 434-120-042 when the annual renewal is not filed by the last business day of the 11th month after fiscal year end, plus an additional $50 for each year delinquent, including the current year (WAC 434-120-048(1)).; source url https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-042 → https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-048; source quote replaced
    Source: app.leg.wa.gov · send source
    “Any entity that fails to renew its registration by its renewal date shall pay the late fee identified in WAC 434-120-042 and an additional late fee for each year delinquent, including the current year it was not registered.”
    Made by: not recorded
  • Sep 15, 2026
    HI required attachment: description Form 990, 990-EZ or 990-PF with all attached schedules except Schedule B, uploaded with the annual report → Copy of Form 990, 990-EZ, or 990-PF as filed with the IRS, when the organization files one of those forms.; is conditional 0 → 1; condition description none → Attach 990 / 990-EZ / 990-PF when the organization files one of those forms. Include Form 990-T if required. A Form 990-N filer, or an organization not required to file 990/EZ/PF, files the annual report the department prescribes instead (HRS § 467B-6.5(a)).
    Made by: not recorded
  • Sep 15, 2026
    HI fee schedule: fee calculation notes Hawaii annual report fee tier per HRS § 467B-6.5(c)(1): $0 for organizations with total revenue less than $25,000. Verbatim verified 2026-04-30 from capitol.hawaii.gov. Note: small-org < $25K is exempt from registration entirely under § 467B-2.1 if no professional solicitor used. → $0 annual-report fee when total revenue is less than $25,000 (HRS § 467B-6.5(c)(1)) for a registered organization. That is not the small-org exemption. The exemption is § 467B-11.5(8): contributions, not total revenue; it also bars professional fundraising counsel; and it still requires an approved exemption application.
    Source: capitol.hawaii.gov · send source
    “$0, if total revenue is less than $25,000”
    Made by: not recorded
  • Sep 15, 2026
    HI deadline rule: calculation notes HRS § 467B-6.5(a): a Form 990, 990-EZ or 990-PF filer submits the annual report within ten business days of the date it files the form with the IRS; a Form 990-N filer, or an organization not required to file, submits it by the fifteenth day of the fifth month after the fiscal year end. The date shown is that statutory Form 990 due date (the fifteenth day of the fifth month); if you file your Form 990 earlier, Hawaii's report is due ten business days after that filing. Filed through charity.ehawaii.gov. → Dual track. A Form 990 or 990-EZ filer submits the Hawaii annual report within ten business days of the date it files that form with the IRS, including after an IRS extension. A Form 990-N filer, or an organization not required to file Form 990 or 990-EZ, remains due on the 15th day of the fifth month after fiscal year end and uses the Special Hawaii Annual Charity Transmittal. The first annual report is the fiscal year after the year used on the HIR. Do not treat the 15th of the fifth month as the Hawaii due date for a Form 990 filer.
    Source: capitol.hawaii.gov · send source
    “The annual report for a charitable organization that files a Form 990-N or that is not required to file a Form 990, 990-EZ, or 990-PF shall be electronically submitted to the department not later than the fifteenth day of the fifth month following the close of its fiscal year.”
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: description 501(c)(3) determination letter → Federal or state tax-exemption determination letter, or a 30-day pledge.; is conditional 0 → 1; condition description none → Attach if the IRS has determined exemption; if not yet received, a written pledge to file within 30 days of receipt (§ 43-17-5(b)(5)).
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: description Most recent 990 filing → IRS Form 990 or 990-EZ, or Form C200, or a no-funds officer statement.; is conditional 0 → 1; condition description none → If contributions received: Form 990 or 990-EZ; if 990-N, Georgia Form C200. If no funds received, a signed officer statement. Renewal covers the preceding two fiscal years.
    Made by: not recorded
  • Sep 15, 2026
    GA required attachment: attachment name Form C100 → Financial statements or no-funds officer statement; description Charitable Organization Registration Application → Initial financial statements, or a signed officer statement if no funds were received. Form C100 is the filing, not an attachment.
    Made by: not recorded
  • Sep 15, 2026
    GA penalty: mechanism civil penalty up to $2,500 per violation / $25,000 multiple (§43-17-13) → civil penalty up to $10,000 single / $100,000 multiple (SB 412); description O.C.G.A. §43-17-13 authorizes the Secretary of State to issue cease-and-desist orders, censure, suspend or revoke registration, bar association with a charitable organization or paid solicitor, and impose a civil penalty up to a maximum of $2,500.00 for a single violation or up to $25,000.00 for multiple violations in a single proceeding or a series of related proceedings. Also provides for injunction, restitution, and receivership. Source row is limited to this section; do not treat as a restatement of separate criminal provisions under other Code sections. → O.C.G.A. § 43-17-13 as amended by Ga. L. 2024, p. 938, § 1/SB 412 (effective 6 May 2024): the Secretary of State may cease-and-desist, censure or bar, suspend or revoke, seek injunction, restitution, or a receiver, and assess an administrative civil penalty up to $10,000 for a single willful violation or $100,000 for multiple violations in a single proceeding or series of related proceedings. A court may impose the same $10,000 / $100,000 civil penalty.; short label Georgia (civil penalty up to $2,500 per violation / $25,000 multiple under §43-17-13) → Georgia (civil penalty up to $10,000 for a single willful violation / $100,000 multiple; SB 412); source url https://law.onecle.com/georgia/title-43/43-17-13.html → https://gov.georgia.gov/document/2024-signed-legislation/sb-412/download; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: calculation notes GA charity-registration renewal is BIENNIAL (24-month cycle) per O.C.G.A. § 43-17-5(b)(9). Renewal fee 0 per § 43-17-5(c). Two-year audit/review windows: financial statements certified by independent CPA if revenue >M in either of the two preceding fiscal years; reviewed by independent CPA if revenue 00K-M in either year. Form 990 or 990EZ required for both preceding fiscal years if any contributions received. cycle_years=2 set so the engine emits the next renewal at year+2, not year+1. → Registration is valid 24 months from its effective date (cycle_years 2). Renewal fee is $20. Certified if received or collected more than $1,000,000 in the preceding fiscal year; reviewed if more than $500,000 but less than $1,000,000; 990, 990-EZ or C200 for the previous two taxable years. A written extension request for financial statements, with the $20 fee and the renewal form, must arrive before the expiration date.; source url https://law.justia.com/codes/georgia/title-43/chapter-17/section-43-17-5/ → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf; source quote replaced
    Source: sos.ga.gov · send source
    “A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
    Made by: not recorded
  • Sep 15, 2026
    GA deadline rule: calculation notes Initial registration must be filed BEFORE soliciting contributions in Georgia per O.C.G.A. § 43-17-5(a)(1)-(3) and § 43-17-5(b)(1). Initial fee 5 per § 43-17-5(c). Audit threshold M certified / 00K-M reviewed financial statement; Form 990 or 990EZ required if any contributions received in the preceding year. → File before soliciting in Georgia. Certified financial statement if the organization received or collected more than $1,000,000 in the preceding fiscal year; reviewed if more than $500,000 but not more than $1,000,000; Form 990 or 990-EZ if any contributions. Initial fee is $35.; source url https://law.justia.com/codes/georgia/title-43/chapter-17/section-43-17-5/ → http://www.legis.ga.gov/Legislation/20072008/86012.pdf; source quote replaced
    Source: legis.ga.gov · send source
    “If the charitable organization has received or collected more than $1 million during its”
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: description Most current financial report. If the organization receives $500,000 or more in annual contributions and submits a Form 990 / 990-EZ in lieu of audited financials, the 990 must be prepared by a certified public accountant (or another professional who prepares such forms in the ordinary course of business) per §496.407(2)(b). → Financial statement as listed on FDACS-10100, not Form 990-PF or 990-N.; is conditional 0 → 1; condition description none → File one of: IRS Form 990 and all schedules; 990-EZ and Schedule O; FDACS-10122; or a budget (newly formed only). 990-PF and 990-N are refused.
    Made by: not recorded
  • Sep 15, 2026
    FL required attachment: description 501(c)(3) tax-exempt status determination → IRS tax-exemption determination letter, when granted.; is conditional 0 → 1; condition description none → Attach if the IRS has granted tax-exempt status; if pending, file within 30 days after receipt (FDACS-10100 Q10; § 496.405(2)(h)).
    Made by: not recorded
  • Sep 15, 2026
    FL deadline rule: calculation notes Every FL domestic + foreign nonprofit corporation must file an annual report with the FL Department of State (Sunbiz) between Jan 1 and May 1 each year, per §617.1622. Postmark on or before May 1 satisfies the requirement under §617.1622(2). Failure subjects the corporation to administrative dissolution under §617.1622(8). → Every Florida domestic and foreign nonprofit corporation files a Sunbiz annual report between January 1 and May 1 (§ 617.1622(4) 2026). Subsection (2) is a registered-agent change, not a postmark rule. Failure to file may bar court actions and is subject to dissolution or cancellation of authority under subsection (6), not subsection (8). History: ch. 2026-168.; source url https://www.flsenate.gov/Laws/Statutes/2024/617.1622 → https://www.flsenate.gov/Laws/Statutes/2026/617.1622; source quote replaced
    Source: flsenate.gov · send source
    “Subsequent annual reports must be delivered to the department between January 1 and May 1 of each calendar year thereafter.”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption removed: exemption type family_only; description Solicitations made exclusively to family members of the organization's officers/directors. Narrow but useful exemption for very small kinship-based fundraising.; requires filing 1; source url https://law.justia.com/codes/utah/title-13/chapter-22/section-8/; verification status verified
    Source: law.justia.com · send source
    “Solicitations made exclusively to family members”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption removed: exemption type named_individual_relief; description Solicitations for a named person with a life-threatening illness where 100% of proceeds go directly to that person. Common pattern for community medical-emergency benefit campaigns.; requires filing 1; source url https://law.justia.com/codes/utah/title-13/chapter-22/section-8/; verification status verified
    Source: law.justia.com · send source
    “Named-person relief solicitations (life-threatening illness; 100% of proceeds to that person)”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption removed: exemption type integral_part; description A separate group or corporation that is an integral part of an institution that is itself an income-tax-exempt organization. Common pattern for fund-raising arms of universities, hospitals, and similar tax-exempt parent entities.; requires filing 1; source url https://law.justia.com/codes/utah/title-13/chapter-22/section-8/; verification status verified
    Source: law.justia.com · send source
    “A separate group or corporation that is an integral part of an institution that is an income tax exempt organization”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption removed: exemption type religious; description Bona fide religious organizations soliciting for church, missionary, religious, or humanitarian purpose: either a lawfully organized corporation/institution/society/church with regular nonprofit religious services, OR a bona fide religious group not subject to federal income tax and not required to file IRS Form 990.; requires filing 1; source url https://law.justia.com/codes/utah/title-13/chapter-22/section-8/; verification status verified
    Source: law.justia.com · send source
    “a lawfully organized corporation, institution, society, church, or established physical place of worship at which nonprofit religious services and activities are regularly conducted”
    Made by: not recorded
  • Sep 15, 2026
    UT exemption removed: exemption type membership_only; description Solicitation conducted among an organization's own established and bona fide membership exclusively through voluntarily donated efforts of other members or officers. No paid solicitor or external compensation involved.; requires filing 1; source url https://law.justia.com/codes/utah/title-13/chapter-22/section-8/; verification status verified
    Source: law.justia.com · send source
    “A solicitation that an organization conducts among its own established and bona fide membership exclusively through the voluntarily donated efforts of other members or officers”
    Made by: not recorded
  • Sep 15, 2026
    SC required attachment: description 990, 990-EZ, or 990-PF → IRS Form 990, 990-EZ, or 990-PF as an alternative to the SOS Annual Financial Report. Not 990-N.; is conditional 0 → 1; condition description none → Alternative to the SOS Annual Financial Report. IRS Form 990-N is not accepted.
    Made by: not recorded
  • Sep 15, 2026
    SC required attachment: attachment name Registration Statement → IRS determination letter; description Registration Statement for a Charitable Organization → IRS determination letter if tax-exempt, attached to the Registration Statement (§ 33-56-30(B)(8)). The Registration Statement itself is the filing.
    Made by: not recorded
  • Sep 15, 2026
    SC penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: requires filing 0 → 1
    Source: scstatehouse.gov · send source
    “a person requesting contributions for the relief of an individual specified by name at the time of the solicitation when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: requires filing 0 → 1
    Source: scstatehouse.gov · send source
    “the State, its political subdivisions, and an agency or a department of the State”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: requires filing 0 → 1
    Source: scstatehouse.gov · send source
    “(5) a veterans&#39; organization which has a congressional charter; and (6) the State, its political subdivisions, and an agency or a department of the State which are subject to the disclosure provisions of the Freedom of Information Act.”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: requires filing 0 → 1
    Source: scstatehouse.gov · send source
    “(4) an organization which solicits exclusively from its membership, including a utility cooperative”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: requires filing 0 → 1
    Source: scstatehouse.gov · send source
    “(1) an educational institution which solicits contributions from only its students and their families, alumni, faculty, friends, and other constituencies, trustees, corporations, foundations, and individuals who are interested in and supportive of the programs of the institution”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: description Churches, synagogues, mosques, congregations organized for divine worship; religious organizations determined by IRS to be tax-exempt and NOT required to file Form 990/990-EZ/990-N based on religious classification. Per S.C. Code §33-56-50. → A church, synagogue, mosque, or other congregation organized for divine worship, and integrated auxiliaries of them, or a religious organization determined by the IRS to be tax-exempt and not required to file Form 990/990-EZ/990-N because of that religious status. This is a definitional exclusion from 'charitable organization' in § 33-56-20(1)(b)(i), not a § 33-56-50 claim.; source quote replaced
    Source: scstatehouse.gov · send source
    “a church, synagogue, mosque, or other congregation organized for the purpose of divine worship, and integrated auxiliaries of them, or a religious organization determined by the Internal Revenue Service to be a tax exempt organization that is not required to file Internal Revenue Service Form 990, Form 990-EZ, or Form 990-N based on its religious classification.”
    Made by: not recorded
  • Sep 15, 2026
    SC exemption: threshold type contributions → revenue; Threshold: $20,000 (contributions) → Threshold: $25,000 (revenue); description Organizations not intending to solicit and not actually receiving contributions exceeding $20,000 in calendar year, with limited compensation. Must file Application for Exemption ANNUALLY with SC SOS. Per S.C. Code §33-56-50. → A charitable organization that does not solicit, collect, earn, or receive gross revenue in excess of $25,000 during a fiscal year (Act 170 / S.715, effective 18 May 2026). Catch-up within thirty days after crossing the band. Annual exemption claim required if the organization solicits.; source url https://www.scstatehouse.gov/code/t33c056.php → https://sos.sc.gov/sites/sos/files/Documents/Charities/Application_for_Registration_Exemption.pdf; source quote replaced
    Source: sos.sc.gov · send source
    “does not solicit, collect, earn, or receive gross revenue in excess of $25,000.00 during a fiscal”
    Made by: not recorded
  • Sep 15, 2026
    SC fee schedule: fee calculation notes $50 flat annual renewal fee per S.C. Code §33-56-30(A). → $50 annual registration-statement fee per S.C. Code § 33-56-30(A). The Annual Financial Report has no separate statute fee.; source quote replaced
    Source: scstatehouse.gov · send source
    “This form must be signed and accompanied by a filing fee of $50.00 made payable to the Secretary of State.”
    Made by: not recorded
  • Sep 15, 2026
    SC deadline rule: extension days 180 → none; extension notes Written extension available from SOS by submitting either direct request OR copy of IRS Form 8868 extension request. Mirrors FL/OH/MD/CO/OR/KY IRS-conditional auto-extension pattern. → A written extension granted by the Secretary of State. Path is a written request or a copy of the IRS Form 8868; the extension is not automatic and is not IRS-conditional as a requirement.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source quote replaced
    Source: scstatehouse.gov · send source
    “To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
    Made by: not recorded
  • Sep 15, 2026
    UT penalty: mechanism Class B misdemeanor for willful violation; each day = separate offense → Administrative fine up to $2,500 per violation; third-degree felony for intentional violation of a final cease and desist order; description Utah Charitable Solicitations Act remains in force despite the May 2024 / Jan 2025 regime change (which moved registration from DCP to DCCC and replaced the $75 charity application with a $18 corporate annual report + Form 990 upload). Section 13-22-4 makes any willful violation of the chapter a class B misdemeanor — up to 6 months in county jail + $1,000 fine. Each day of violation is a separate offense. DCP enforces; AG may also intervene. Solicitation without DCCC registration (or absent applicable § 13-22-8 exemption) triggers liability. → The Charitable Solicitations Act remains. 13-22-4 Class B misdemeanor (each day a separate offense) was effective until 1 May 2024. Current 13-22-102 lets the director impose an administrative fine of up to $2,500 for each violation. 13-2-107(3) is a third-degree felony for a person that intentionally violates a final cease and desist order. 13-22-103 is an action for damages. DCCC holds the annual unredacted Form 990 (13-22-110).; short label Utah (Class B misdemeanor for willful violation per § 13-22-4 — up to 6mo jail + $1K; each day = separate offense) → Utah (person: administrative fine up to $2,500 per violation; third-degree felony for intentional violation of a final cease and desist order); source url https://law.justia.com/codes/utah/title-13/chapter-22/section-4/ → https://le.utah.gov/xcode/Title13/Chapter2/C13-2_1800010118000101.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: registration type both → renewal; description 990, 990-EZ, or 990-PF → Year-end federal reporting forms for the same period as the CT-12.; is conditional 0 → 1; condition description none → IRS 990/990EZ/990PF/5227 or 990-N confirmation for the report year; if receipts are below the IRS filing threshold, the confirmation of 990-N filing.
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: attachment name Annual Financial Report → IRS year-end reporting forms; description Oregon annual financial report form → A complete annual report includes IRS 990/990EZ/990PF/5227 (or 990-N confirmation) for the same period, not Form CT-12 as an attachment to itself.
    Made by: not recorded
  • Sep 15, 2026
    OR required attachment: attachment name Form RF-C → Filed articles or signed articles of association; description Registration for Charitable Organizations → Filed articles (or signed articles of association) with RF-C. Also signed bylaws and IRS determination letter if applicable.
    Made by: not recorded
  • Sep 15, 2026
    OR fee schedule: fee calculation notes $0 initial registration fee — Oregon does NOT charge for Form CT-12 / CT-12F initial registration per ORS 128.670 + DOJ policy. Annual reports carry tiered fees (see renewal rows). → $0 with Form RF-C / RF-T initial registration. Submit no fee with the Registration Form. Annual CT-12 fees are separate.; source quote replaced
    Source: doj.state.or.us · send source
    “Submit no fee with this Registration Form.”
    Made by: not recorded
  • Sep 15, 2026
    OR penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    OR deadline rule: extension notes Oregon DOJ AUTO-HONORS IRS Form 8868 extensions per official policy: "Organizations may submit a copy of the organization's federal extension request (Form 8868), and Oregon will treat that as an extension request for the annual report as long as it is received by or before the initial due date. Additionally, the extension period is limited to 180 days from the initial due date." Mirrors FL/OH/MD/CO IRS-conditional auto-extension pattern. → Written request or a copy of IRS Form 8868. The current DOJ extension page and CT-12 allow 180 days from the initial due date. OAR 137-010-0025(5) says no more than six months. Not automatic.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source quote replaced
    Source: oregon.public.law · send source
    “The extension period is limited to 180 days from the initial due date of the report.”
    Made by: not recorded
  • Sep 15, 2026
    OR deadline rule: calculation notes Initial registration (Form CT-12 for OR domestic / CT-12F for foreign) must be filed before soliciting or holding charitable assets in Oregon per ORS 128.620. NO universal small-org exemption — only government, religious, certain cemeteries, and charitable-remainder-trust-with-sole-trustee-beneficiary are exempt. → Initial registration is Form RF-C (Oregon or foreign corporation, association or similar) or RF-T (trust), one-time, upon receiving possession or control of property (ORS 128.660) and before conducting activities, holding assets, or soliciting. Submit no fee with RF-C. The annual clock is CT-12 / CT-12F / CT-12S, not a re-registration.; source url https://oregon.public.law/statutes/ors_128.620 → https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-C-Registration-for-Charitable-Organizations.pdf; source quote replaced
    Source: doj.state.or.us · send source
    “Registration is a one-time event.”
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: description Required if total revenue $50,000 or more → IRS return as filed, or CT-TR-1 for 990-N filers.; condition description revenue > $50,000 → File the IRS Form 990, 990-EZ, or 990-PF as filed with the IRS (Schedule B excluded). 990-N filers file CT-TR-1 instead.
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: is conditional 0 → 1; condition description none → Only if Form 1023, 1023-EZ, or 1024 was submitted to the IRS.
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: is conditional 0 → 1; condition description none → Attach the IRS determination letter if granted; if not yet received, provide the FEIN; if the organization did not apply, disclose that in CT-1 Part G.
    Made by: not recorded
  • Sep 15, 2026
    CA required attachment: description Founding documents → Founding documents by entity type (CT-1 Part F).; is conditional 0 → 1; condition description none → Corporations: endorsed articles and current bylaws. Associations: creating instrument. Trusts: trust instrument.
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description A corporate trustee subject to the jurisdiction of the California Commissioner of Financial Institutions or the U.S. Comptroller of the Currency — i.e., a bank or trust company, not a charity. Testamentary trusts held by such trustees: should still file an annual financial summary per Probate Code §§16060-16063. → Corporate trustees subject to the Commissioner of Financial Institutions or the Comptroller of the Currency are excepted from periodic reports under Gov. Code § 12586(a). Testamentary-trust trustees still file a complete annual financial summary with the Registry (RRF-1 instructions; Prob. Code path), not Form RRF-1.; requires filing 0 → 1; source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf; source quote replaced
    Source: oag.ca.gov · send source
    “should file a copy of a complete annual financial”
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description A religious corporation organized as a single-cleric office under Corporations Code §§10000–10015 — typically a presiding bishop or similar ecclesiastical officer who holds title to religious property in the corporation's name. → A religious corporation sole, or other religious corporation or organization that holds property for religious purposes, or any officer, director, or trustee thereof who holds property for like purposes (Gov. Code § 12583).; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “any religious corporation sole or other religious corporation or organization that holds property for religious purposes”
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description Federal, state, local, or tribal governments and their agencies. Intended for true governmental entities — not government-adjacent nonprofits or 501(c)(3) instrumentalities. → The United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any of their agencies or governmental subdivisions (Gov. Code § 12583). Not tribal governments.; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “The filing, registration, and reporting provisions of this article do not apply to the United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions”
    Made by: not recorded
  • Sep 15, 2026
    CA deadline rule: calculation notes Annual raffle registration with the CA AG. Registration period is Jan 1-Dec 31; must register before conducting any raffle in the period. → An eligible organization may not conduct a raffle unless it registers annually with the Department of Justice (Pen. Code § 320.5(h)(1)). Registration period 1 January–31 December; applications due on or before 1 January; if applying after 1 January, register before conducting any raffle in that year.; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “The registration period for raffles runs from January 1 to December 31, and registration applications are due on or before January 1”
    Made by: not recorded
  • Sep 15, 2026
    RI required attachment: description Required if annual income >= $1,000,000 → Audited annual financial statements when annual gross income exceeds $1,000,000.; condition description Annual income >= $1,000,000 → Annual gross income in excess of $1,000,000.
    Made by: not recorded
  • Sep 15, 2026
    RI required attachment: description 990, 990-EZ, or 990-PF → IRS Form 990, 990-EZ, or 990-PF as filed, unless the organization is new and has not completed its first fiscal year.; is conditional 0 → 1; condition description none → Required except a new organization that has not completed its first fiscal year.
    Made by: not recorded
  • Sep 15, 2026
    RI penalty: description Rhode Island Department of Business Regulation may assess administrative fines of up to $1,000 per violation per R.I. Gen. Laws §5-53.1-14(a). Among the lowest civil penalty caps of audited states. DBR may also revoke, suspend, or deny registration of charitable organizations, professional fundraisers, professional solicitors, or fundraising counsel. → A person who violates chapter 5-53.1: first offense a misdemeanor of not more than one thousand dollars or not more than one year, or both; second and subsequent not more than five thousand dollars. DBR may also assess an administrative fine of up to $1,000 per act under § 5-53.1-14(a).; short label Rhode Island ($1,000 admin fine per violation + revocation) → Rhode Island (person: first offense up to $1,000 or one year; later up to $5,000); source url https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-14.htm → https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-15.htm; criminal scope none → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    RI fee schedule: fee amount $22 → $20; fee calculation notes Rhode Island Department of State Nonprofit Annual Report — $22 fee per R.I. Gen. Laws §7-6-90. Filed annually with RI Department of State Business Services Division. NOT the DBR charitable solicitation registration — separate corporate filing under nonprofit corp law (Title 7 Chapter 6). → Rhode Island Department of State nonprofit corporation annual report: $20 under R.I. Gen. Laws § 7-6-92(13). Filed between February 1 and May 1. Distinct from the DBR charitable-organization registration.; source url https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-90.htm → https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-92.htm; source quote replaced
    Source: webserver.rilegislature.gov · send source
    “Filing any other statement or report, including an annual report, of a domestic or foreign corporation, twenty dollars ($20.00).”
    Made by: not recorded
  • Sep 15, 2026
    RI deadline rule: extension days 180 → none; extension months none → 6; extension notes IRS Form 990 extension AUTO-honored per §5-53.1-4(i) verbatim: "The due date on which to submit financial information (IRS Form 990 or audited annual financial statements) shall initially be extended until the IRS due date, and then until the IRS extension dates, as necessary." This applies specifically to financial-information submission; basic registration renewal is due 30 days prior to expiration. → File a request letter with the annual registration. Financial information is then due on the IRS Form 990 due date, including any IRS extension dates. Further letters or Form 8868 as DBR directs. Not automatic without that request.; extension auto granted 1 → 0; source url https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-2.htm → https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-4.htm; source quote replaced
    Source: webserver.rilegislature.gov · send source
    “The due date on which to submit financial information (IRS Form 990 or audited annual financial statements) shall initially be extended until the IRS due date, and then until the IRS extension dates, as necessary.”
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: description Required based on contribution level → Annual financial report questions on the Attorney General form (shorter Step 1 when revenue and assets are both under $25,000).; condition description none → Full questions when revenue or assets are $25,000 or more.
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: description Federal annual return → Copy of the IRS return filed for the year, if the organization files one.; is conditional 0 → 1; condition description none → An IRS return may satisfy the annual financial report; organizations that do not file an IRS financial return complete the Attorney General's financial questions instead.
    Made by: not recorded
  • Sep 15, 2026
    OH required attachment: description Federal tax exemption letter → Federal tax exemption determination letter, or Affirmation of IRS Status Form if there is no letter.; is conditional 0 → 1; condition description none → Attach the federal determination letter when the charity has tax-exempt status; otherwise file the Attorney General Affirmation of IRS Status Form.
    Made by: not recorded
  • Sep 15, 2026
    OH penalty: criminal scope organization → both
    Made by: not recorded
  • Sep 15, 2026
    OH exemption: description Educational institutions where solicitation is confined to alumni, faculty, trustees, or student membership and their families. Public primary/secondary schools where solicitation is confined to alumni, faculty, or the local school district population. Per ORC §1716.03(C) and (E). → Any educational institution, when solicitation of contributions is confined to alumni, faculty, trustees, or the student membership and their families (R.C. 1716.03(C)). Public primary or secondary schools confined to alumni, faculty, or the local district are 1716.03(E), a separate row.; source quote replaced
    Source: codes.ohio.gov · send source
    “Any educational institution, when solicitation of contributions is confined to alumni, faculty, trustees, or the student membership and their families;”
    Made by: not recorded
  • Sep 15, 2026
    OH exemption: exemption type governmental_trust → governmental; description Governmental units (political subdivisions, agencies, departments) — exempt from charitable-trust registration under ORC §109.26. Note: §1716 solicitation registration has no standalone government exemption since government entities generally fall outside the §1716.01 "charitable organization" definition. → Any governmental unit: a political subdivision, agency, department, county, parish, municipal corporation, instrumentality or other unit of the government of the United States, a state, or a foreign country (OAC 109:1-1-02(B)(1)). This is not a R.C. 109.26 remainder-trust exemption.; source url https://codes.ohio.gov/ohio-revised-code/section-109.26 → https://codes.ohio.gov/ohio-administrative-code/rule-109:1-1-02; source quote replaced
    Source: codes.ohio.gov · send source
    “Any governmental unit. For purposes of this paragraph, "governmental unit" means a political subdivision, agency, department, county, parish, municipal corporation, instrumentality or other unit of the government of the United States, a state, or a foreign country.”
    Made by: not recorded
  • Sep 15, 2026
    OH deadline rule: extension days 180 → none; extension months none → 6; extension notes Ohio AG auto-honors any IRS Form 8868 extension per §1716.02(A)(2): "or by the date of any applicable extension of the federal filing date, whichever is later." No separate state extension request required — IRS extension applies automatically. Mirrors FL pattern. → The annual financial report is due on the later of the 15th day of the fifth calendar month after fiscal year end or the federal filing date, including any applicable IRS extension (R.C. 1716.02(A)(2)). The Attorney General does not grant a separate state extension and does not take Form 8868 as a filing.; source quote replaced
    Source: codes.ohio.gov · send source
    “or by the date of any applicable extension of the federal filing date, whichever is later.”
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: registration type renewal → both; description Federal annual return → Copy of the most recent Form 990 series if filed, except Schedule B.; is conditional 0 → 1; condition description none → If the organization filed IRS Form 990, 990-EZ, 990-PF or 990-T for the fiscal year being reported. 990-N filers are not required to provide that IRS copy on the short form. Schedule B is not required.
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: registration type renewal → both; description Required if gross income >= $500,000 → Certified audit required with long-form registration when monetary contributions exceed $1,000,000. Cannot be waived. Does not apply to short-form filers.; condition description gross income >= $500,000 → Long-form filer that received over $1,000,000 in monetary contributions during the fiscal year being reported (excludes one-time bequests, capital-project contributions, and in-kind related to mission).
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: description For orgs with >$25k contributions → CRI-300R is the long-form renewal itself, filed through the portal, not an attachment on every renewal. Short-form renewal is CRI-200.; is conditional 0 → 1; condition description none → $25,001 or more in gross contributions, or a professional-fund-raiser contract.
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: description For orgs with <$25k contributions → CRI-200 is the short-form registration itself, filed through the portal, not an attachment on every initial.; is conditional 0 → 1; condition description none → Less than $25,000 in last-year gross contributions, or a bona fide veterans' organization, and no professional fund raiser.
    Made by: not recorded
  • Sep 15, 2026
    NJ required attachment: description For orgs with >$25k contributions or using professional fundraiser → CRI-150I (with CRI-150IC addendum) is the long-form initial registration itself, filed through the portal, not an attachment on every initial.; is conditional 0 → 1; condition description none → More than $25,000 in last-year gross contributions, or a contract with a professional fund raiser.
    Made by: not recorded
  • Sep 15, 2026
    NJ audit threshold: audit threshold 500000 → 1000000; basis gross_revenue → contributions; basis label gross revenue (operative regulatory threshold raised from statutory $250K to $500K in 2011 by N.J.A.C. 13:48-5.3) → monetary contributions during the fiscal year being reported (long-form only; excludes one-time bequests, capital-project contributions, and in-kind related to mission); source cite N.J.S.A. §45:17A-24(d)(2) + N.J.A.C. 13:48-5.3(c) (regulatory raise to $500K in 2011) → N.J.S.A. 45:17A-24(d)(2) (P.L.2021, c.381); Charities Registration Information page; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: fee calculation notes Per N.J.A.C. 13:48-2.1(a)(2)-(5) — $25 only after the 30-day grace period (not on day 1 of delinquency). → N.J.A.C. 13:48-2.1(a)2-5: $25.00 if the complete filing and fee are not submitted within 30 days of the annual filing deadline. Current Charities Registration Information page and FAQ: $25 if filed after the due date, with no 30-day grace. The $25 applies to every charity form, not only CRI-200.; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “Registration renewals filed after the due date must include a late fee of $25.”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $500,000 → $500,000.01; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising more than $500,000”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $100,000 → $100,001; revenue max $499,999.99 → $500,000; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $100,001 & $500,000”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $10,000 → $25,001; revenue max $99,999.99 → $100,000; fee calculation notes Per §45:17A-40(c). Long-form renewal (CRI-300R) tier 1. → Long-form renewal $60 when gross contributions are more than $25,000 and not more than $100,000 (N.J.S.A. 45:17A-40(c); N.J.A.C. 13:48-2.1(a)3). CRI-300R begins at $25,001, or when the charity had a professional-fund-raiser contract. Do not treat $10,001-$25,000 volunteer-only as this band.; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $25,001 and $100,000 $60”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $500,000 → $500,000.01; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/regulations/Chapter-48-Charitable-Fund-Raising.pdf; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “received gross contributions of more than $500,000 during the most recently filed fiscal year of the organization, shall pay an annual registration fee of $250.00”
    Made by: not recorded
  • Sep 15, 2026
    NJ fee schedule: revenue min $100,000 → $100,001; revenue max $499,999.99 → $500,000; source url https://www.njconsumeraffairs.gov/Statutes/Charitable-Registration-and-Investigation-Act.pdf → https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx; source quote replaced
    Source: njconsumeraffairs.gov · send source
    “raising between $100,001 & $500,000”
    Made by: not recorded
  • Sep 15, 2026
    NJ deadline rule: calculation notes NJ renewal due 6 months after fiscal year end (FYE+180d) per §45:17A-23(b). NJ DCA Charity Portal handles the form-tier routing automatically (CRI-200 vs CRI-300R based on prior-year contributions ≤$25K vs >$25K). Encoded as the same day 6 months after fiscal year end (within six months), from the verification quote. → Renewal is due within six months after fiscal year end, encoded as the same calendar day six months after fiscal year end (N.J.S.A. 45:17A-23(b); N.J.A.C. 13:48-3.1(f), 13:48-3.4(a)). 180 days is the written-request extension cap, not the due-date unit. Example: fiscal year end 12/31 is due June 30 of the following year. Portal routes CRI-200 at $25,000 or less (or veterans) and CRI-300R at $25,001 or more or a professional-fund-raiser contract.
    Source: njconsumeraffairs.gov · send source
    “A renewal statement must be filed annually within six months after the close of the charitable organization's fiscal year. For good cause shown, the Attorney General may extend the time for the annual filing of the renewal statement and financial report for a period not to exceed 180 days, during which time the previous registration shall remain in effect.”
    Made by: not recorded
  • Sep 15, 2026
    NJ deadline rule: calculation notes Initial CRI-200 (≤$25K) or CRI-150I (>$25K) must be filed before any solicitation in NJ per §45:17A-23(a). Online filing mandatory since 2018; mail-received forms returned. → File before any solicitation (N.J.A.C. 13:48-3.1(a), 13:48-4.1(a), 13:48-5.1(a); N.J.S.A. 45:17A-23(b)). Short form CRI-200 if last-year gross contributions were less than $25,000 or a bona fide veterans' organization; otherwise CRI-150I and CRI-150IC. A professional fund raiser forces CRI-150I. Current filing is the portal at charportal.dca.njoag.gov. Section 45:17A-22 is a 10-business-day Attorney General review clock after receipt, not a filing due date.
    Source: njconsumeraffairs.gov · send source
    “It shall be unlawful for any charitable organization to solicit contributions or have contributions solicited in its behalf before the Attorney General has been given the opportunity to review the registration statement pursuant to section 5 of this act.”
    Made by: not recorded
  • Sep 15, 2026
    OK required attachment removed: registration type both; attachment name IRS Form 990; description Most recent 990 filing; is conditional 0
    Made by: not recorded
  • Sep 15, 2026
    OK penalty: source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-14a/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    OK fee schedule removed: fee type renewal; fee amount $25; fee calculation notes Oklahoma SOS Annual Certificate filing fee — $25 per Okla. Stat. tit. 18, §1142. Filed annually with OK SOS Corporations Division on anniversary date for foreign and charitable corporations (July 1 for most domestic entities). NOT the §552 charity solicitation registration — separate corporate filing under Title 18 corporate code.; source url https://law.justia.com/codes/oklahoma/title-18/section-18-1142/; form name OK SOS Annual Certificate (§1142); verification status verified
    Source: law.justia.com · send source
    “Annual Certificate filing fees ($25) and anniversary-date renewal for foreign corporations and charitable corporations”
    Made by: not recorded
  • Sep 15, 2026
    OK fee schedule: revenue min $10,000 → $10,000.01; fee calculation notes $65 annual renewal fee for organizations with anticipated annual charitable contributions exceeding $10,000. → $65 default renewal fee when contributions during the previous registration period exceeded $10,000. $10,000 even is the $15 band. 18 O.S. §552.3(A).; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “a charitable organization whose contributions during the previous registration period did not exceed Ten Thousand Dollars ($10,000.00)”
    Made by: not recorded
  • Sep 15, 2026
    OK fee schedule: revenue min $10,000 → $10,000.01; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “At the time of registration, each charitable organization, except as otherwise provided in this section, shall pay a fee of Sixty-five Dollars ($65.00).”
    Made by: not recorded
  • Sep 15, 2026
    OK deadline rule: extension days 180 → none; extension months none → 6; extension notes OK statute verbatim: "by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first." IRS Form 8868 extension effectively extends OK deadline. Mirrors KY pattern. → No separate Oklahoma extension request. The annual date moves with IRS Form 990 extensions because §552.3(A) uses the Form 990 required date plus extensions, unless the organization files Form 990 earlier. Form 8868 is six months.; extension auto granted 1 → 0; calculation notes Annual renewal due by Form 990 due date (typically 15th day of 5th month after FYE) OR Form 990 due date + extensions, whichever comes first. Per Okla. Stat. tit. 18, §552.3. Encoded as the federal Form 990 due date, the 15th day of the 5th month after fiscal year end, from the verification quote. → Register annually by the earlier of the date the organization files its Form 990 and the date, plus IRS extensions, that it is required to file Form 990 (18 O.S. §552.3(A)). Form 990 includes Form 990, 990-N, 990-PF and similar federal returns (§552.2(8)). Encoded as the typical IRS required date, the 15th day of the 5th month after fiscal year end. Current Form 101 instructions still say renew on the anniversary of filing; the statute controls.; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”
    Made by: not recorded
  • Sep 15, 2026
    OK deadline rule: calculation notes Initial registration must be filed BEFORE soliciting in Oklahoma per §552.2. OK does NOT accept URS — must use Oklahoma SOS state form. → File SOS Form 101 (Registration Statement of Charitable Organization) before soliciting contributions in Oklahoma (18 O.S. §552.3(A)).; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-2/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced
    Source: oklegislature.gov · send source
    “shall solicit contributions until the charitable organization shall have registered with the Office of the Secretary of State”
    Made by: not recorded
  • Sep 15, 2026
    NE penalty: mechanism Consumer Protection Act damages framework, discretionary increase capped at $1,000 → UDTPA civil penalty of not more than $2,000 per violation; Class II misdemeanor for any person; description Nebraska does not require general charitable solicitation registration (the registration law was repealed in 1996) but enforces charity fraud under the Consumer Protection Act. Per Neb. Rev. Stat. § 59-1609, injured persons may bring civil action and the court may increase the award of damages "to an amount bearing a reasonable relation to actual damages, except that such increased award shall not exceed one thousand dollars." Per-plaintiff cap of $1,000 increase; not a fixed per-violation civil fine — among the smaller penalty regimes of audited states. NE AG Consumer Protection enforces. → Nebraska has no general charitable-solicitation registration (Laws 1996, LB 972, § 4 repealed §§ 28-1440 to 28-1449). Charity-fraud solicitation is a deceptive trade practice under the Uniform Deceptive Trade Practices Act § 87-302(a)(21). The Attorney General may seek a civil penalty of not more than $2,000 for each violation (§ 87-303.11). Any person who violates the Act is guilty of a Class II misdemeanor (§ 87-303.08). Willful violation of an injunction, declaratory judgment, or written assurance of voluntary compliance is a Class IV felony (§ 87-303.09). Person includes a natural person, a corporation, and other legal entities (§ 87-301(19)). Nebraska Attorney General Consumer Protection enforces.; short label Nebraska (Consumer Protection Act damages with discretionary increase capped at $1,000 per plaintiff per § 59-1609) → Nebraska (UDTPA § 87-303.11 civil not more than $2,000 per violation; § 87-303.08 Class II misdemeanor for any person); source url https://law.justia.com/codes/nebraska/chapter-59/statute-59-1609/ → https://nebraskalegislature.gov/laws/statutes.php?statute=87-303.08&print=true; source cite Neb. Rev. Stat. § 59-1609 → Neb. Rev. Stat. §§ 87-302(a)(21), 87-303.08, 87-303.11; criminal scope none → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    NV required attachment: attachment name CSRS Form → Financial report; description Charitable Solicitation Registration Statement → Financial report for the most recent fiscal year, filed with the Charitable Solicitation Registration Statement. In the discretion of the Secretary of State, the report may be a copy of Form 990 with all schedules except the schedules of donors. A first-year organization uses good-faith estimates (NRS 82A.100(2)(b) and (5)).
    Made by: not recorded
  • Sep 15, 2026
    NV penalty: description Nevada Secretary of State (Commercial Recording Division) enforces NRS Chapter 82A. Section 82A.300 imposes a $50 civil penalty for failure to file required information and financial reports, escalating to a civil penalty of not more than $1,000 if the failure persists 90+ days. SoS enforcement powers include cease-and-desist orders against further solicitation, revocation of charter (Nevada-organized charities), revocation of foreign-entity business rights, and referral to the Nevada Attorney General. Nevada is also unique in NOT regulating paid solicitors / professional fundraisers at the state level — obligations attach only to the charitable organization itself. → Nevada Secretary of State (Commercial Recordings Division) enforces NRS Chapter 82A. NRS 82A.300 imposes a $50 penalty when a charitable organization that is not required to file an annual list fails to file the information and financial report, and uses the title's list-default penalty when the organization must file an annual list. If the failure continues 90 days after written notice, the Secretary of State may impose a civil penalty of not more than $1,000, issue a cease-and-desist order, revoke a Nevada charter or forfeit the right to transact business, and refer the matter to the Attorney General. NRS 82A.310 lets the Attorney General seek an injunction and recover a civil penalty of not more than $1,000 for each violation. NRS 598.1305 prohibits a person, in planning, conducting or executing a solicitation for or on behalf of a charitable organization or nonprofit corporation, from making deceptive claims or omitting material facts; the Attorney General has primary jurisdiction, and a violation is a deceptive trade practice. Chapter 82A has no professional-fundraiser registration.
    Made by: not recorded
  • Sep 15, 2026
    NV fee schedule: fee calculation notes CSRS (Charitable Solicitation Registration Statement) form has NO filing fee. Filed annually with the Nevada Secretary of State Commercial Recordings Division before soliciting contributions in Nevada; renewal due no later than the end of the anniversary month in which the organization first filed. The corporate Annual List of Officers (NRS 82.193, separate 0 filing for in-state NV nonprofits) is NOT part of charitable solicitation registration and is not bundled into this fee. → The Charitable Solicitation Registration Statement has no filing fee. Renewal is due not later than the end of the anniversary month in which the organization first filed. The corporate Annual List of Officers is a separate Chapter 82 filing: NRS 82.193(3) charges $50 to file a list, adds a $50 default penalty, and charges $100 for reinstatement, and is not bundled into this $0 CSRS band.
    Source: nvsos.gov · send source
    “CSRS form (Revised 8/1/2023) and its 2-page instructions specify no filing fee. Mailing address: Office of the Secretary of State, 202 N Carson Street, Carson City, NV 89701-4201.”
    Made by: not recorded
  • Sep 15, 2026
    NV fee schedule: fee calculation notes CSRS (Charitable Solicitation Registration Statement) form has NO filing fee. Filed annually with the Nevada Secretary of State Commercial Recordings Division before soliciting contributions in Nevada; renewal due no later than the end of the anniversary month in which the organization first filed. The corporate Annual List of Officers (NRS 82.193, separate 0 filing for in-state NV nonprofits) is NOT part of charitable solicitation registration and is not bundled into this fee. → The Charitable Solicitation Registration Statement has no filing fee. File it with the Secretary of State Commercial Recordings Division before soliciting contributions in Nevada. The corporate Annual List of Officers is a separate Chapter 82 filing: NRS 82.193(3) charges $50 to file a list, adds a $50 default penalty, and charges $100 for reinstatement, and is not bundled into this $0 CSRS band.
    Source: nvsos.gov · send source
    “CSRS form (Revised 8/1/2023) and its 2-page instructions specify no filing fee. Mailing address: Office of the Secretary of State, 202 N Carson Street, Carson City, NV 89701-4201.”
    Made by: not recorded
  • Sep 15, 2026
    NV exemption removed: exemption type out_of_state; description Out-of-state organization may skip CSRS registration when soliciting NV residents only via mail, email, telephone, or television, with no Nevada office and no regular Nevada agents. CSRX exemption-claim still required to establish exempt status.; requires filing 1; source url https://nevada.public.law/statutes/nrs_82a.110; verification status flagged
    Source: nevada.public.law · send source
    “Solicitations [from out-of-state] only via mail/email/phone/TV with no NV office or regular NV agents”
    Made by: not recorded
  • Sep 15, 2026
    NV exemption: description Charitable organization may skip CSRS registration when solicitations are made exclusively to individuals related by blood or marriage within three degrees to organizational officers, directors, or members. CSRX exemption-claim required. → A charitable organization is not required to register under NRS 82A.100 during any year in which its only solicitations are directed only to persons related within the third degree of consanguinity or affinity to the officers, directors, trustees or executive personnel of the charitable organization. CSRX exemption-claim required before soliciting and annually thereafter.; source url https://nevada.public.law/statutes/nrs_82a.110 → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote replaced
    Source: leg.state.nv.us · send source
    “Directed only to persons who are related within the third degree of consanguinity or affinity to the officers, directors, trustees or executive personnel of the charitable organization”
    Made by: not recorded
  • Sep 15, 2026
    NV deadline rule: calculation notes Initial CSRS registration must be filed before any charitable solicitation in Nevada per NRS § 82A.100. Event-driven trigger; nonprofits typically file the CSRS concurrently with their first Annual List of Officers (NRS Chapter 82). NV nonprofits formed under Chapter 82 also receive automatic State Business License exemption — must still file the exemption form once. → File the Charitable Solicitation Registration Statement before soliciting contributions in this State, or having contributions solicited in this State on its behalf (NRS 82A.100(1)). If the organization is an entity required to file a Nevada initial or annual list, it files the information and financial report with that list, or before soliciting if it did not (NRS 82A.100(3)(a)). If it is not such an entity, it files before soliciting (NRS 82A.100(3)(b)).; source url https://nevada.public.law/statutes/nrs_82a.100 → https://www.leg.state.nv.us/NRS/NRS-082A.html; source quote replaced
    Source: leg.state.nv.us · send source
    “Except as otherwise provided in NRS 82A.110, a charitable organization shall not solicit contributions in this State, or have contributions solicited in this State on its behalf by another person, unless the charitable organization is registered with the Secretary of State pursuant to this section.”
    Made by: not recorded
  • Sep 15, 2026
    NY required attachment: attachment name IRS Form 990 → IRS Form 990, 990-EZ or 990-PF; description Annual financial filing → Complete IRS Form 990, 990-EZ or 990-PF with schedules, plus Form 990-T if applicable.; is conditional 0 → 1; condition description none → Does not claim the annual report exemption for every law the organization is registered under.
    Made by: not recorded
  • Sep 15, 2026
    NY penalty: criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    NY deadline rule: calculation notes Annual NY raffle license, issued by the local clerk under GML §191. Carve-out (GML §190-a(1)): no license required if net proceeds are less than $5,000 per raffle AND less than $30,000 in aggregate annual gross. → January 1 is the raffle license-period start (GMU 186(15)), not a filing due date. A local clerk or the New York City Department of Consumer Affairs issues a games-of-chance license after investigating an application (GMU 191); no license is effective for more than one year. File the application before conducting raffles in that calendar year. Carve-out (GMU 190-a): no license if net proceeds are less than $5,000 during one raffle and less than $30,000 during one calendar year, the organization has engaged in a lawful purpose for one year immediately prior, and a local games-of-chance ordinance is in force.
    Source: nysenate.gov · send source
    “for purposes of the game of chance known as a bell jar and a raffle, "license period" shall mean a period of time running from January first to December thirty-first of each year.”
    Made by: not recorded
  • Sep 15, 2026
    NM required attachment: description 990, 990-EZ, or 990-PF → Form 990, 990EZ or 990PF and Schedule A if the organization is required to file that form with the IRS; otherwise the attorney general annual report form (NMSA 1978 § 57-22-6(C)).; is conditional 0 → 1; condition description none → Organization is required to file Form 990, 990EZ or 990PF with the IRS
    Made by: not recorded
  • Sep 15, 2026
    NM penalty: mechanism AG injunctive relief + civil penalties + restitution; $100 late filing fee → AG injunctive relief, civil penalties, financial accounting, or restitution; $5,000 per-violation civil penalty; $100 late filing fee; description New Mexico Attorney General (DOJ Charities Unit) enforces the Charitable Solicitations Act per NMSA § 57-22-9 — may seek injunctive relief, civil penalties, financial accounting, or restitution from any person who has failed to comply with registration, filing, or disclosure provisions. NMSA § 57-22-6 also imposes a $100 late filing fee for failure to register before solicitation, failure to timely file annual reports, or failure to timely request an extension. The Charitable Solicitations Act (NMSA Ch. 57 art. 22) does not contain misdemeanor or felony classification. → The attorney general may, in the name of the state, seek injunctive relief, civil penalties, financial accounting or restitution from any person who has failed to comply with the registration, filing or disclosure provisions of the Charitable Solicitations Act (NMSA 1978 § 57-22-9(B)). In an action under that Act, if the court finds that a person has violated a provision of the Act or rules promulgated under it, the attorney general may recover on behalf of the state a maximum civil penalty of $5,000 per violation (§ 57-22-9.1(J)). A charitable organization that fails to register before a solicitation is made or fails to timely file Subsection C tax filings may be assessed a $100 late filing fee (§ 57-22-6(D)). Chapter 57, Article 22 does not classify a violation as a misdemeanor or felony; § 57-22-9.1(I) states that section is not applicable to criminal prosecutions.; short label New Mexico (AG injunctive relief + civil penalties + restitution per § 57-22-9; $100 late filing fee per § 57-22-6) → New Mexico (AG injunctive relief and restitution per § 57-22-9(B); civil penalty of $5,000 per violation per § 57-22-9.1(J); $100 late filing fee per § 57-22-6(D)); source url https://law.justia.com/codes/new-mexico/2006/nmrc/jd_57-22-9-13401.html → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source cite NMSA § 57-22-9 + § 57-22-6 → NMSA 1978 § 57-22-9, § 57-22-9.1(J), § 57-22-6(D); source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    NM audit threshold: basis total_revenue → total_expenses; basis label total expenses (NEW per SB 240, eff. 2024-01-01) — independent CPA audit per GAAP required when total expenses exceed $750,000. Prior threshold was $500K revenue. NM uniquely measures by expenses, not contributions/revenue, among audited states. → total expenses; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source cite NMSA § 57-22-6 (amended SB 240) → NMSA 1978 § 57-22-6(C); source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    NM exemption: description Catastrophe-relief solicitations exempt if: (a) the beneficiary individual or group is named at the time of solicitation; (b) the purpose is clearly stated; AND (c) funds are deposited directly to the beneficiary's FDIC-insured account established for that sole purpose. Common pattern for one-off GoFundMe-style local emergency campaigns. → Persons soliciting for an individual or group that has suffered a medical or other catastrophe, when the individual or group is identified by name at the time of the solicitation, the purpose for the solicited contribution is clearly stated, and the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary (NMSA 1978 § 57-22-4(B)(2)).; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source quote replaced
    Source: nmonesource.com · send source
    “the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary.”
    Made by: not recorded
  • Sep 15, 2026
    NM fee schedule: fee calculation notes $100 late filing fee per NMSA § 57-22-6 for: (a) failure to register before any solicitation, (b) failure to timely file annual report, OR (c) failure to timely file an extension request. Single penalty amount across all three triggers. → Late filing fee of $100 under NMSA 1978 § 57-22-6(D) when a charitable organization fails to register before a solicitation is made, or fails to timely file Subsection C tax filings with the attorney general. The NMDOJ charities page also assesses $100 for failure to make a timely extension request; that third trigger is agency practice, not the statute sentence. The fee is not limited to the annual report.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source quote replaced
    Source: nmonesource.com · send source
    “A charitable organization that fails to register before a solicitation is made or fails to timely file its tax filings with the attorney general pursuant to Subsection C of this section may be assessed a late filing fee of one hundred dollars ($100).”
    Made by: not recorded
  • Sep 15, 2026
    NM deadline rule: extension months none → 6; extension notes Extensions available upon request → Request a six-month extension in NM-COROS before the due date; NM-COROS states no exceptions. Not automatic. An IRS Form 8868 does not fulfill the NMDOJ request. Statute § 57-22-6(C) allows an extension at the attorney general's discretion for good cause shown.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/ → https://secure.nmdoj.gov/coros/; source quote replaced
    Source: secure.nmdoj.gov · send source
    “Extension Requests must be done before the due date within NM-COROS. No Exceptions!. To request a six month extension, click the “request or view extensions” link on the registration home page. Filing for an extension with the Internal Revenue Service (IRS) is a separate matter and does not fulfill the requirement for an organization to request an extension of the due date to file its annual reports with the New Mexico Department of Justice.”
    Made by: not recorded
  • Sep 15, 2026
    NM deadline rule: calculation notes Initial registration must be filed before any charitable solicitation in NM per NMSA § 57-22-6. NM-domiciled nonprofits must register within 30 days of formation; foreign organizations register before any NM solicitation. Filed via NM-COROS. → Register with the New Mexico Department of Justice before soliciting funds in New Mexico (NMSA 1978 § 57-22-6(A) and (D)). Organizations that exist and operate in New Mexico must also register within thirty days of the organization's creation even if they do not begin soliciting (NMDOJ FAQ). Filed via NM-COROS.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmdoj.gov/get-help/charities/; source quote replaced
    Source: nmdoj.gov · send source
    “Organizations must register with the New Mexico Department of Justice before soliciting funds in New Mexico. Organizations that exist and operate in New Mexico must also register within thirty days of the organization’s creation even if they do not begin soliciting.”
    Made by: not recorded
  • Sep 15, 2026
    NH fee schedule: fee type late → renewal; fee calculation notes $75 fee for Form NHCT-14 (Application for Extension of Time to File Annual Report) per N.H. Admin. Code § Jus 404.05. Must be filed BEFORE the 4mo+15d deadline. Grants 6-month extension. NOT a true late fee — this is a discretionary pre-deadline extension fee. → The $75 paid with Form NHCT-14 is the annual-report filing fee, not a late fee (Jus 404.05(c)). Jus 404.02(f): the NHCT-12 fee is $75 unless previously paid with NHCT-14. File NHCT-14 on or before the annual-report due date for a 6-month extension.; source url https://www.law.cornell.edu/regulations/new-hampshire/N-H-Admin-Code-SS-Jus-404.05 → https://mm.nh.gov/files/uploads/doj/remote-docs/jus-400-adopted-rule.pdf; source quote replaced
    Source: mm.nh.gov · send source
    “The completed Form NHCT-14 shall be accompanied by the annual report filing fee of $75.00.”
    Made by: not recorded
  • Sep 15, 2026
    NH deadline rule: extension days 180 → none; extension months none → 6; extension notes NH does NOT automatically honor IRS Form 8868 extension. Must file Form NHCT-14 (Application for Extension) BEFORE the 4mo+15d deadline with $75 filing fee per N.H. Admin. Code § Jus 404.05. Grants 6-month extension. Diverges from FL/OH/MD auto-honor pattern; mirrors MI explicit-request pattern. → Written request: file Form NHCT-14 on or before the annual-report due date, with the $75 annual-report fee (not a separate late fee). Jus 404.05: the application shall be granted unless the Charitable Trusts Unit notifies the trust in writing within 20 business days. Not automatic (a request is required). Not IRS Form 8868-conditional.
    Source: gc.nh.gov · send source
    “not later than 4 months and 15 days following the close of the first calendar or fiscal year”
    Made by: not recorded
  • Sep 15, 2026
    ND required attachment: attachment name Annual Report → Financial Statement; description State annual report form (IRS 990 not required) → Financial statement covering the immediately preceding twelve-month period. Current SOS: Form 990 pages 1, 9, 10, and 11, or similar documents covering NDCC §50-22-04(2).
    Made by: not recorded
  • Sep 15, 2026
    ND penalty: description North Dakota Secretary of State (Nonprofit Services) enforces NDCC Ch. 50-22. Section 50-22-05 imposes civil penalties up to $5,000 per violation plus denial of registration for up to 5 years. Solicitation after registration has been revoked is a Class C FELONY — ND becomes the 8th audited state with felony classification (after Colorado, New Hampshire, Kentucky, Oklahoma, South Carolina, Maine, and Mississippi). AG holds enforcement authority alongside SoS revocation power. → NDCC §50-22-05: civil penalties of up to five thousand dollars per violation and denial of registration for up to five years. Any person conducting a solicitation in violation of this chapter, or failing to properly complete and promptly file any required report, is guilty of a class A misdemeanor. Any person conducting a solicitation after the person's registration is revoked is guilty of a class C felony. Person includes any individual, organization, association, partnership, corporation, or limited liability company (§50-22-01(5)).; source url https://law.justia.com/codes/north-dakota/title-50/chapter-50-22/ → https://www.ndlegis.gov/cencode/t50c22.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    ND exemption removed: exemption type small_org; threshold type contributions; Threshold: $25,000 (contributions); description Organizations that do not solicit funds from the public OR receive less than $25,000 in annual contributions, provided they do not compensate individuals for fundraising activities (volunteer-only fundraising). Exempt from registration; no exemption form filing required.; requires filing 0; source url https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; verification status flagged
    Source: sos.nd.gov · send source
    “Organizations that do not solicit funds from the public or receive less than $25,000 in annual contributions, provided they do not compensate individuals for fundraising activities, are exempt from registration.”
    Made by: not recorded
  • Sep 15, 2026
    ND deadline rule: extension notes Written extension request before September 1 extends to December 1 → Written request: the Secretary of State may grant an extension if the request is received before the September 1 filing deadline. A standing (permanent) extension is only for a fiscal year ending in June, July, or August. A filing date may not be extended past December 1 of the year the report is due. Not automatic. Not IRS Form 8868-conditional.; calculation notes ND uses a FIXED Sept 1 universal annual report deadline per NDCC § 50-22-04. Form SFN 11302 + $10 fee due each year. Late filing → registration ceases to be in effect (organization may not solicit). NO IRS Form 990 — uses state-specific financial reporting. NOT FYE-based; all ND-registered charities share the Sept 1 cycle. → Charitable organization annual report due on or before September 1 of each year (§50-22-04). If the initial registration is filed in July or August, the first annual report is due September 1 of the following year. The financial statement may be Form 990 pages 1, 9, 10, and 11, or similar documents covering §50-22-04(2). Failure to file makes registration ineffective immediately; the organization may not solicit.
    Source: sos.nd.gov · send source
    “on or before September 1 of each year.”
    Made by: not recorded
  • Sep 15, 2026
    ND deadline rule: calculation notes Initial registration must be filed before any solicitation in ND per NDCC § 50-22-02. Event-driven trigger; no fixed calendar deadline. URS accepted alongside state Form SFN 11300. → File a registration statement with the secretary of state before any solicitation in this state (§50-22-02(1)). An initial registration filed in July or August is valid until September first of the subsequent year (§50-22-02(2)).; source url https://law.justia.com/codes/north-dakota/title-50/chapter-50-22/ → https://www.ndlegis.gov/cencode/t50c22.pdf; source quote replaced
    Source: ndlegis.gov · send source
    “A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
    Made by: not recorded

Sep 14, 2026

  • Sep 14, 2026
    TN deadline rule: extension notes 90-day extension on written request for good cause shown per T.C.A. §48-101-506(e). PLUS additional 60-day extension if IRS Form 990 extension granted. Total max: 150 days. Second extension is IRS-conditional (mirrors FL/CA/CO/NC pattern). → Request an extension from the Division of Charitable Solicitations: for good cause shown (for example, an IRS extension application), up to 90 days, and the previous registration stays in effect. A second extension of up to 60 days is available with proof that the IRS granted an extension. Neither is automatic.; extension conditional on irs 1 → 0
    Source: sos.tn.gov · send source
    “the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
    Made by: not recorded
  • Sep 14, 2026
    NC required attachment: description Federal annual return → One of the CSL 101 item 23 financial options. 990-N is not accepted for licensure.; is conditional 0 → 1; condition description none → At least one of signed IRS Form 990 or 990-EZ (Schedule A with Form 990), an audited financial statement, or the NC Annual Financial Report Form (CSL-115). 990-N is not accepted.
    Made by: not recorded
  • Sep 14, 2026
    NC required attachment: attachment name Articles of Incorporation → IRS Determination Letter; description Formation documents → Copy of any federal tax exemption determination letter (G.S. 131F-6(a)(14)).; is conditional 0 → 1; condition description none → Federal tax exemption determination letter; file within 30 days after receipt if not yet issued. Non-NC corporations also file a Certificate of Existence or Good Standing.
    Made by: not recorded
  • Sep 14, 2026
    NC penalty: criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    NC exemption: description Educational institutions whose curriculum is registered/approved/accredited by the Southern Association of Colleges and Schools or equivalent regional body, plus institutions in compliance with NC Article 39 of Chapter 115C, foundations established with such institutions, AND organizations with 20+ educational-institution members are FULLY exempt under §131F-3(4). Optional Form CSL-103 (Education Exemption Questionnaire) processed within 10 days for written confirmation. → Educational institutions whose curriculum is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body; educational institutions in compliance with Article 39 of Chapter 115C; a foundation or department having an established identity with any of these; and an organization whose membership is composed solely of 20 or more educational institutions (G.S. 131F-3(4)). Optional CSL-103 confirmation is not a 10-day processing duty of this exemption.; source quote replaced
    Source: sosnc.gov · send source
    “Any educational institution, the curriculum of which, in whole or in part, is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body”
    Made by: not recorded
  • Sep 14, 2026
    NC deadline rule: extension days 60 → none; extension months none → 6; extension notes PRIMARY auto-extension: §131F-5(c) — renewal due "by the date of any applicable extension of the federal informational tax form filing date, whichever is later" — so any IRS Form 990 extension automatically extends the NC renewal date. ADDITIONAL discretionary 60-day extension under §131F-5(d) on written request for good cause shown. → First: organizations with a license in current standing receive a 60-day extension without request. Then: up to a 6-month IRS Form 8868 path if the organization asks before that 60 days expires and files Form 8868. G.S. 131F-5(c) also requires a copy of the federal automatic-extension application within seven days. Keep the 15th day of the fifth calendar month due.; extension auto granted 0 → 1; calculation notes NC renewal due 15th day of the 5th month after fiscal year end (FYE+5mo15d) per §131F-5(c) — same cadence as IRS Form 990. Calendar-year filers: May 15. CSL-101 form serves both initial and renewal (checkbox on the form distinguishes). Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → Renewal due the 15th day of the fifth calendar month after fiscal year end (G.S. 131F-5(c)). Current-standing licensees get an automatic 60-day extension without request; a 6-month IRS path needs Form 8868.
    Source: sosnc.gov · send source
    “License Renewal. — The license shall be renewed on an annual basis. Any change in information from the original application for a license shall be filed annually on or before the fifteenth day of the fifth calendar month after the close of each fiscal year in which the charitable organization or sponsor solicited in this State, or by the date of any applicable extension of the federal informational tax form filing date, whichever is later.”
    Made by: not recorded
  • Sep 14, 2026
    MT penalty: description Montana does not require general charitable solicitation registration but enforces charity fraud under the Consumer Protection Act. Montana Code § 30-14-142 authorizes civil penalties up to $10,000 per violation. Section 30-14-144 adds an additional $10,000 per violation when perpetrated against a vulnerable adult — a notable enhancement. MT DOJ Consumer Protection Division enforces. Montana also has no state sales tax (one of 4 US states), so the nonprofit compliance burden is minimal beyond federal Form 990 filings. → Montana has no general charitable-solicitation registration in MCA Title 30, chapter 14. §30-14-142(2) civil fine of not more than $10,000 for each willful violation of §30-14-103; §30-14-144 adds a civil penalty when the violation is against a vulnerable adult. §30-14-142(3) is a criminal conviction of a person: fine of not more than $5,000, imprisonment of not more than 1 year, or both.; source url https://law.justia.com/codes/montana/title-30/chapter-14/part-1/ → https://leg.mt.gov/bills/mca/title_0300/chapter_0140/part_0010/section_0420/0300-0140-0010-0420.html; criminal scope none → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MO required attachment removed: registration type both; attachment name IRS Form 990; description Most recent 990 filing; is conditional 0
    Made by: not recorded
  • Sep 14, 2026
    MO penalty: mechanism $1,000 per violation civil + Class E felony for willful fraud + solicitation ban + restitution → §407.100.6 civil penalty of not more than $1,000 per violation; §407.020.3 Class E felony; description Missouri Attorney General can seek civil penalties of $1,000 per violation under the Merchandising Practices Act (§407.020), plus solicitation bans and restitution. Willful and knowing violations with intent to defraud are Class E felonies. Per AG FAQ: "Violations constitute fraud under Missouri's Merchandising Practices Act, with penalties including civil penalties of $1,000 per violation, solicitation bans, and restitution." NOTE: Most CharityFile customers (501(c)(3) public charities) are exempt from MO registration entirely under §407.456(2)(6) — penalties apply only to non-exempt charities that solicit without registering. → Unregistered solicitation is an unlawful practice under Chapter 407. Civil tools are §407.100 (injunction, restitution, receiver, civil penalty of not more than one thousand dollars per violation). Class E felony is §407.020.3 for a person who willfully and knowingly engages in an unlawful practice with intent to defraud. Person includes any natural person and any agent, employee, partner, officer, director, member or stockholder (§407.010(5)).; short label Missouri ($1,000 per violation civil + Class E felony for fraud) → Missouri (§407.100.6 civil not more than $1,000 per violation; §407.020.3 Class E felony for a person with intent to defraud); source cite Mo. Rev. Stat. §407.020 → Mo. Rev. Stat. §§407.100.6, 407.020.3; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MO exemption: description Religious organizations: organizations meeting regularly for "worship of a supreme being or higher power" or "for mutual support or edification in piety," including entities owned or controlled by qualifying organizations. Per Mo. Rev. Stat. §407.456(2)(1) + AG FAQ definition. Independent of the §407.456(2)(6) 501(c)(3) blanket exemption — religious orgs without 501(c)(3) status still qualify. → Religious organizations under §407.456(2)(1), defined in §407.453(5) as a society, church, or like body that does not inure net earnings to a private party and that otherwise qualifies as an exempt organization under 26 U.S.C. § 501(c)(3), that either meets at more or less regular intervals for worship of a supreme being or higher power, or for mutual support or edification in piety.; source url https://revisor.mo.gov/main/OneSection.aspx?section=407.456 → https://revisor.mo.gov/main/OneSection.aspx?section=407.453; source quote replaced
    Source: revisor.mo.gov · send source
    “qualifies as an exempt organization under section 501(c)(3) of title 26, United States Code, as amended, that either:”
    Made by: not recorded
  • Sep 14, 2026
    MO fee schedule: revenue min none → $10,000; fee calculation notes $15 flat annual report fee per Mo. Rev. Stat. §407.462. AG FAQ: "A $15 fee must accompany all renewal statements." NOTE: 501(c)(3)/(c)(7)/(c)(8) orgs are EXEMPT from this filing entirely per §407.456(2)(6). → $15 annual-report fee on the current form only if the organization raised $10,000 or more for the reporting year (§407.462.2(2) floor of not less than ten thousand dollars). 501(c)(3)/(c)(7)/(c)(8) remain exempt from registration. Also name the united-fund and local-affiliate carve-outs.; threshold basis none → contributions; source quote replaced
    Source: revisor.mo.gov · send source
    “Did your organization raise $10,000 or more for this reporting year?”
    Made by: not recorded
  • Sep 14, 2026
    MO deadline rule: calculation notes Missouri SOS Corporate Registration Report due August 31 each year per Mo. Rev. Stat. §355.856. Annual is the default; corporations may elect biennial filing per §355.857 (even-year corps file in even years; odd-year corps in odd years). Fixed-date deadline — does NOT shift with fiscal year end. NOTE: this is REQUIRED for all MO nonprofit corporations regardless of §407 charity-solicitation exempt status — the 501(c)(3) blanket exemption from §407.456(2)(6) does NOT apply to this corporate filing. → Missouri SOS corporate registration report due August 31 (§355.856). Fifteen dollar late fee in §355.856.3. Dissolution is not automatic: §355.706(2) the secretary of state may commence a proceeding if the report is not delivered within ninety days after it is due; §355.711 requires at least sixty days after notice.; source quote replaced
    Source: revisor.mo.gov · send source
    “the secretary of state may commence a proceeding under section 355.711 to administratively dissolve a corporation if:”
    Made by: not recorded
  • Sep 14, 2026
    MO deadline rule: calculation notes Annual report due within 75 days of fiscal year end per Mo. Rev. Stat. §407.462. E.g., December 31 FYE → March 16 due. June 30 FYE → September 13 due. NOTE: 501(c)(3)/(c)(7)/(c)(8) orgs are EXEMPT from this filing under §407.456(2)(6). → Annual report within 75 days after fiscal year end (§407.462.2). Exceptions from that annual-report duty (they do not remove initial registration): (1) allocation from an incorporated community chest or united fund that itself files; (2) contributions not in excess of the attorney-general amount, which shall not be less than ten thousand dollars, in the twelve months; (3) the local-affiliate carve-out in §407.462.2(3).
    Source: revisor.mo.gov · send source
    “every charitable organization shall, within seventy-five days of the close each of its fiscal years ending after the date on which the charitable organization files its initial registration under subsection 1 of this section, file an annual report”
    Made by: not recorded
  • Sep 14, 2026
    MO deadline rule: calculation notes Initial registration must be filed BEFORE soliciting any contributions in Missouri per Mo. Rev. Stat. §407.462. No grace period. Paper-only filing — Missouri AG has not yet launched online portal as of 2026-04-29 ("Not yet, but we are working on such a system" per AG FAQ). Submit to registrations@ago.mo.gov or mail to AG Consumer Protection Division. NOTE: 501(c)(3)/(c)(7)/(c)(8) orgs are EXEMPT from registration under §407.456(2)(6) — most CharityFile customers will not need to file at all. → File the Charitable Organization Initial Registration Statement before soliciting (§407.462.1). Current form (Modified August 2025): mail the completed form with the $15 fee. Email registrations@ago.mo.gov is for the optional 15 CSR 60-3.080 exemption letter, not the registration filing. FAQ: online registration is not yet available.; source quote replaced
    Source: revisor.mo.gov · send source
    “If you are required to register, mail this completed form along with your $15 fee to:”
    Made by: not recorded
  • Sep 14, 2026
    MN required attachment removed: registration type initial; attachment name Charitable Organization Exemption Form; description Required even if claiming exemption; is conditional 0
    Made by: not recorded
  • Sep 14, 2026
    MN penalty: description Minnesota courts may impose civil penalties of up to $25,000 per violation under §309.57 subd. 1, plus restitution, contribution surrender, receiver appointment, and reasonable attorney's fees. Willful and knowing violations (including filing false information) are misdemeanors per §309.581. AG may also accept written assurance of discontinuance — failure to comply is contempt of court. The $25K per-violation cap is among the highest of any audited state. → The court may award injunctions, restitution, a receiver, suspension of registration, attorney fees, investigation and litigation costs, and civil penalties up to $25,000 for each violation of sections 309.50 to 309.61. Any person who willfully and knowingly violates, or who willfully and knowingly gives false information to the attorney general, is guilty of a misdemeanor.; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MN exemption: requires filing 0 → 1
    Source: revisor.mn.gov · send source
    “(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
    Made by: not recorded
  • Sep 14, 2026
    MN exemption: requires filing 0 → 1
    Source: revisor.mn.gov · send source
    “(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
    Made by: not recorded
  • Sep 14, 2026
    MN exemption: description Fraternal organizations, fraternal beneficial societies, labor organizations, professional/trade associations, or other membership organizations that limit solicitation to persons with the right to vote as members. Per Minn. Stat. §309.515 subd. 1(d). → A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member (Minn. Stat. § 309.515 subd. 1(d)). Not labor organizations or fraternal beneficial societies.; requires filing 0 → 1; source quote replaced
    Source: revisor.mn.gov · send source
    “A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
    Made by: not recorded
  • Sep 14, 2026
    MN exemption: requires filing 0 → 1
    Source: revisor.mn.gov · send source
    “(c) Any educational institution which is under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution which is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association.”
    Made by: not recorded
  • Sep 14, 2026
    MN exemption: description Religious societies or organizations whose form is approved by the IRS as in substantial compliance with IRC §6033(a)(2)(A)(i), (iii), and (C)(i). Per Minn. Stat. §309.515 subd. 1(b). Distinct from generic "religious 501(c)(3)" — the form must be specifically IRS-approved as exempt from federal annual filing. → A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A)(i) and (iii) and 6033(a)(2)(C)(i) (Minn. Stat. § 309.515 subd. 1(b)). Not 'form approved in substantial compliance'.; requires filing 0 → 1; source quote replaced
    Source: revisor.mn.gov · send source
    “A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
    Made by: not recorded
  • Sep 14, 2026
    MN fee schedule: fee calculation notes Minnesota SOS Annual Nonprofit Renewal — $0 online filing per current Minnesota Secretary of State business services materials (paper filing $25). Filed annually by December 31 with MN SOS Business Services Division. NOT the AG charity solicitation filing — separate corporate filing under Minn. Stat. §317A.823. Auto-dissolution by SOS for non-filing per §317A.823 subd. 2(b); reinstatement is retroactive per §317A.827(2). REQUIRED for ALL MN nonprofit corporations regardless of charity-exempt status. → Minnesota SOS Annual Nonprofit Renewal under §317A.823 is $0 by mail, online, and in person for an active entity in good standing. Reinstatement after dissolution is $40 by mail and $60 online or in person. Not the AG charity solicitation filing.; source quote replaced
    Source: sos.state.mn.us · send source
    “There is no fee for filing the annual renewal if the entity is active and in good standing.”
    Made by: not recorded
  • Sep 14, 2026
    MN deadline rule: extension days 120 → none; extension months none → 4; extension notes AG has DISCRETIONARY 4-month extension authority for cause shown per §309.53 subd. 1: "The attorney general may extend the time for filing such annual report for a period of up to four months for cause." Not auto-granted; not statutorily tied to IRS Form 8868. Org must request extension in writing before deadline with showing of cause. Email: charity.registration@ag.state.mn.us. → Written request on or before the due date: the attorney general may extend the annual report for a period not to exceed four months for cause shown. Not automatic. Not IRS-conditional.
    Source: revisor.mn.gov · send source
    “Every charitable organization that is required to file or that files a registration statement pursuant to section 309.52 shall file an annual report with the attorney general upon forms provided by the attorney general or on forms identical thereto on or before July 15 of each year if its books are kept on a calendar year basis, or on or before the 15th day of the seventh month following the close of its fiscal year if its books are kept on a fiscal year basis.”
    Made by: not recorded
  • Sep 14, 2026
    MN deadline rule: calculation notes Initial registration must be filed within 30 days after the org's total contributions exceed $25,000 in any accounting year per §309.52 subd. 1a, OR before soliciting in MN if the org plans to receive >$25K. No grace period. Filed via email to charity.registration@ag.state.mn.us or paper mail to MN AG Charities Division. → File a registration statement before soliciting (§ 309.52 subd. 1) unless § 309.515 applies. Separate 30-day catch-up after total contributions exceed $25,000 in an accounting year (subd. 1a). Registration is also required below $25,000 if functions are not wholly unpaid or a professional fundraiser is used.; source url https://www.revisor.mn.gov/statutes/cite/309.52 → https://www.ag.state.mn.us/charity/Forms/C1_InitialRegistration.pdf; source quote replaced
    Source: ag.state.mn.us · send source
    “An organization must register before it solicits contributions.”
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required if contributions $250,000-$499,999 → Reviewed financial statements if line F is greater than $325,000 but not greater than $575,000.; condition description contributions >= $250,000 and < $500,000 → Form 990-series contributions greater than $325,000 and not greater than $575,000.
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required if contributions >= $500,000 → GAAP audit by an independent CPA if line F is $575,000 or more.; condition description contributions >= $500,000 → Form 990-series contributions $575,000 or more (Attachment B line F).
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required for out-of-state corporations → Bylaws for out-of-state corporations, and for Michigan corporations if any exist.; is conditional 0 → 1; condition description none → Out-of-state corporations; Michigan corporations if bylaws exist.
    Made by: not recorded
  • Sep 14, 2026
    MI required attachment: description Required for out-of-state corporations → Creating documents (articles, bylaws, or other organizing documents) from all organizations.
    Made by: not recorded
  • Sep 14, 2026
    MI penalty: description Michigan Attorney General can seek civil fines of up to $10,000 per violation against the organization, its officers, directors, shareholders, or controlling members per MCL §400.290. Knowing misrepresentation is a misdemeanor (6 months / $5,000 max) and fraudulent practices are a felony (5 years / $20,000 max) per MCL §400.293. AG also has emergency 48-hour suspension authority and may permanently revoke licenses after a hearing per MCL §400.291. → Civil fine of not more than $10,000.00 for each violation against a person subject to the act, or against officers, directors, shareholders, controlling members, or any other person that directly engaged in the act (MCL 400.290(1)). A person that willfully violates is guilty of a misdemeanor punishable by imprisonment for not more than 6 months or a fine of not more than $5,000.00, or both (MCL 400.293). Emergency 48-hour suspension is MCL 400.287a, not 400.291.; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/section-400-290/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Solicitations for the relief or benefit of an individual specifically named at time of solicitation, where contributions collected are turned over to the named beneficiary after deducting reasonable expenses. Per MCL §400.283. Common pattern: GoFundMe-style medical-bill or disaster-relief campaigns for one named person. → A person that requests a contribution for the relief or benefit of an individual specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses, and fund-raisers are unpaid (MCL 400.283(a)).; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A person that requests a contribution for the relief or benefit of an individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary after deducting reasonable expenses for costs of solicitation, if any, and if all fund-raising functions are carried on by persons that are unpaid, directly or indirectly, for their services.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization that does not invite the general public to become a member and confines solicitation activities to solicitation drives solely among its members, directors, trustees, or their immediate families.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Duly constituted religious organizations or groups affiliated with and forming an integral part of a religious organization, with current IRS determination letter and no income inurement to any individual. Per MCL §400.272(2). The IRS-determination requirement matters — purely-volunteer religious orgs without 501(c)(3) status do NOT qualify. → A duly constituted religious organization or a group affiliated with and forming an integral part of a religious organization if none of its net income inures to the direct benefit of any individual (MCL 400.272(a)(i)). Definitional exclusion from charitable organization, not MCL 400.272(2) and not a 400.283 exemption.; requires filing 1 → 0; source url https://legislature.mi.gov/Laws/MCL?objectName=mcl-400-272 → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “A duly constituted religious organization or a group affiliated with and forming an integral part of a religious organization if none of its net income inures to the direct benefit of any individual and if it has received a declaration of current tax exempt status from the United States if it is a religious organization or it or its parent or principal organization has obtained tax exempt status if it is an affiliated group.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A licensed hospital, hospital-based foundation, or hospital auxiliary that solicits funds solely for 1 or more licensed hospitals.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: description Educational institutions per MCL §400.283. Filing of CTS-03 Request for Exemption recommended to obtain formal AG determination. → An educational institution certified by the state board of education (MCL 400.283(d)). Current CTS-03: this generally only applies to K-12. Not a generic school exemption.; requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf; source quote replaced
    Source: legislature.mi.gov · send source
    “An educational institution certified by the state board of education.”
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: requires filing 1 → 0; source url https://law.justia.com/codes/michigan/chapter-400/statute-act-169-of-1975/ → https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-169-of-1975.pdf
    Source: legislature.mi.gov · send source
    “A charitable organization that does not intend to solicit and receive and does not actually receive contributions of more than $25,000.00 during any 12-month period if all of its fund-raising functions are carried on by persons that are unpaid for their services and if the organization makes available to its members and the public a financial statement.”
    Made by: not recorded
  • Sep 14, 2026
    MI deadline rule: extension available 0 → 1; extension notes No statutory extension mechanism for LARA Annual Report. Penalty escalates: late = penalty fees added; 2 years non-filing = automatic dissolution per §450.2922. → Written request: the administrator may extend the section 911 report for not more than 1 year after the due date if good cause is shown. Not automatic. Not IRS-conditional.
    Source: legislature.mi.gov · send source
    “Each domestic corporation and each foreign corporation authorized to conduct affairs in this state shall file a report with the administrator not later than October 1 of each year.”
    Made by: not recorded
  • Sep 14, 2026
    MI deadline rule: extension days 150 → none; extension months none → 5; extension notes Michigan AG does NOT auto-honor IRS Form 8868 — diverges from FL/OH pattern. Organization must explicitly email ct_email@michigan.gov BEFORE expiration with explanation and a copy of Form 8868 attached. Max extension: 5 months (150 days) beyond original renewal due date. No retroactive extensions. → Request a 5-month extension by CTS-02 checkbox, email, or letter. Not automatic. Not IRS Form 8868-conditional. The IRS sentence on the form is only advice to check the box if the organization routinely asks the IRS.; extension conditional on irs 1 → 0
    Source: legislature.mi.gov · send source
    “The registration of a charitable organization shall expire 1 year and 7 months after the end date of the financial statement provided under section 3(2). To renew a registration, a charitable organization shall file with the attorney general a renewal registration statement and supporting information on or before 30 days before the expiration date of the current registration.”
    Made by: not recorded
  • Sep 14, 2026
    MD required attachment: description Required at certain revenue thresholds → Independent CPA review or audit by gross income from charitable contributions under §6-402(b)(7). Current COR-92 still prints $400,000 / $1,000,000, which is stale.; condition description Per COR-92 instructions → Review if gross income from charitable contributions is at least $300,000 but less than $750,000; audit if at least $750,000 (§6-402(b)(7)).
    Made by: not recorded
  • Sep 14, 2026
    MD required attachment: description Most recent 990 filing → Signed IRS Form 990 / 990-EZ / 990-PF, or the Secretary's form; COF-85 in lieu if 990-N or IRS-filing-exempt. Schedule B is not required.; is conditional 0 → 1; condition description none → Form 990, 990-EZ or 990-PF, or COF-85 in lieu if the organization files 990-N or is exempt from IRS filing.
    Made by: not recorded
  • Sep 14, 2026
    MD penalty: mechanism $5,000 per violation civil + $5K/1yr misdemeanor for willful + $3K misdemeanor for grossly negligent → §6-205(f) civil not more than $5,000 willful / $3,000 grossly negligent per violation; §6-619 willful misdemeanor; description Maryland imposes both civil and criminal penalties under Md. Code Ann., Bus. Reg. §§6-618 and 6-619. Civil penalties up to $5,000 per violation for soliciting without registration. Willful violations are misdemeanors with up to $5,000 fine or 1 year imprisonment (or both). Grossly negligent violations are misdemeanors with up to $3,000 fine plus potential restitution. SOS may also seek injunctive relief and revoke registration. → Civil suit is the Attorney General under §6-205(f): injunction, not more than $5,000 for each willful violation, not more than $3,000 for each grossly negligent violation, and refunds. §6-618 is a prize-notification prohibition, not the civil owner. Criminal is §6-619: a person who commits a willful violation, or who causes a person to commit one, is guilty of a misdemeanor, fine not exceeding $5,000 or imprisonment not exceeding 1 year or both.; short label Maryland ($5,000 per violation civil + $5K/1yr misdemeanor for willful) → Maryland (§6-205(f) civil $5,000 willful / $3,000 grossly negligent; §6-619 willful misdemeanor $5,000 / 1 year); source url https://law.justia.com/codes/maryland/2018/business-regulation/title-6/subtitle-6/section-6-619/ → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-619.pdf; source cite Md. Code Ann., Bus. Reg. §§6-618, 6-619 → Md. Code Ann., Bus. Reg. §§6-205(f), 6-619; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MD exemption removed: exemption type educational; description Educational institutions soliciting only from immediate community (students, alumni, faculty, families). Per Md. Code Ann., Bus. Reg. §6-408. Exemption does NOT apply if organization uses any professional solicitor.; requires filing 1; source url https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx; verification status flagged
    Source: sos.maryland.gov · send source
    “Educational institutions soliciting only from immediate community”
    Made by: not recorded
  • Sep 14, 2026
    MD exemption: description Small organizations receiving less than $25,000 in charitable contributions in a fiscal year. File an Exempt Organization Fund-Raising Notice (no fee) with SOS instead of full registration. Per Md. Code Ann., Bus. Reg. §6-408. NOTE: This exemption does NOT apply if organization uses any professional solicitor (regardless of revenue level). → Does not employ a professional solicitor and does not receive more than $25,000 in charitable contributions from the public during the year (§6-102(c)(1)(i) and (ii)4). Files the annual fund-raising notice under §6-405(a), except parent-teacher organizations and youth sports. $25,000 still qualifies. Not §6-408.; source url https://mgaleg.maryland.gov/2025rs/Statute_Web/gbr/6-102.pdf → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-102.pdf
    Source: mgaleg.maryland.gov · send source
    “does not receive more than $25,000 in charitable contributions from the public during the year for which a registration statement and annual report otherwise would be required”
    Made by: not recorded
  • Sep 14, 2026
    MD fee schedule: revenue max none → $25,000; fee calculation notes Maryland small-org renewal tier per Md. Bus. Reg. § 6-407(a): organizations under $25K in charitable contributions need not pay annual fee unless using a professional solicitor. → Less than $25,000 in charitable contributions from the public: no annual fee, unless a professional solicitor is used, in which case $50 regardless of the contribution band (§6-407(a)).; threshold basis none → contributions; source quote replaced
    Source: mgaleg.maryland.gov · send source
    “A charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee, except that, if the charitable organization uses a professional solicitor, it shall pay an annual fee of $50.”
    Made by: not recorded
  • Sep 14, 2026
    MD fee schedule: revenue max none → $25,000; fee calculation notes Maryland small-org tier per Md. Bus. Reg. § 6-407(a): a charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee. Special carve-out: if the organization uses a professional solicitor, $50 fee applies regardless of revenue tier. → Less than $25,000 in charitable contributions from the public: no annual fee, unless a professional solicitor is used, in which case $50 regardless of the contribution band (§6-407(a)).; threshold basis none → contributions
    Source: mgaleg.maryland.gov · send source
    “A charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee, except that, if the charitable organization uses a professional solicitor, it shall pay an annual fee of $50.”
    Made by: not recorded
  • Sep 14, 2026
    MD deadline rule: extension available 0 → 1; extension notes No formal extension. Late penalties graduate: $30 (1-15 days), $40 (16-30 days), $50 (31+ days), plus 2% cumulative per 30-day period. Charter forfeiture risk if not filed. → Written request: the Department may extend until June 15 if requested electronically on or before April 15, or by paper on or before March 15. Not automatic. Not IRS-conditional.
    Source: mgaleg.maryland.gov · send source
    “On or before April 15 of each year, a person shall submit an annual report to the Department if: (1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership; (2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or (3) the person owns or during the preceding calendar year owned property that is subject to property tax.”
    Made by: not recorded
  • Sep 14, 2026
    MD deadline rule: extension days 150 → none; extension notes Automatic 5-month extension to 15th day of 11th month after fiscal year end (= FYE+330d) without affirmative request. Maryland SOS also auto-honors IRS Form 8868 extensions if a copy is submitted to the Charitable Organizations Division. Mirrors FL/OH IRS-conditional auto-extension pattern. → Automatic extension until the 15th day of the 11th month after fiscal year end if the registration is current. No Form 8868 request is required. COMAR 01.02.04.03.E lets the Secretary grant an extension that may not exceed that same date.; extension conditional on irs 1 → 0
    Source: mgaleg.maryland.gov · send source
    “An organization failing to file an annual report either by the end of the 6-month period after the end of the charitable organization's fiscal year or within any period of extension granted”
    Made by: not recorded
  • Sep 14, 2026
    MD deadline rule: calculation notes Initial registration must be filed BEFORE soliciting in Maryland if EITHER (a) contributions exceed $25,000 in fiscal year, OR (b) organization uses any professional solicitor (regardless of revenue) per Md. Code Ann., Bus. Reg. §6-402. Filed via Maryland OneStop portal. → Register and receive a registration letter from the Secretary of State before soliciting in the State, having contributions solicited on its behalf in the State, or soliciting from the State (§6-401(a)). Every charitable organization must register unless exempt under §6-102(c). A sub-$25,000 organization with no professional solicitor files the Exempt Organization Fund-Raising Notice, not a full registration.; source quote replaced
    Source: mgaleg.maryland.gov · send source
    “does not employ a professional solicitor”
    Made by: not recorded
  • Sep 14, 2026
    MA required attachment: attachment name IRS Form 990 → Copy of IRS Return; description Required if gross revenue > $25,000 → The IRS return the organization actually files (Form 990, 990-EZ, 990-PF, or 990-N).; is conditional 1 → 0; condition description gross revenue > $25,000 → none
    Made by: not recorded
  • Sep 14, 2026
    MA required attachment removed: registration type initial; attachment name Certificate for Solicitation; description Required if soliciting from public, unless exempt; is conditional 0
    Made by: not recorded
  • Sep 14, 2026
    MA penalty: description MA Form PC late-filing violations carry tiered statutory civil penalties under M.G.L. c.12 §8F. AG sends notice of delinquency. After a 30-day cure window, civil penalty accrues at up to $50 per day per report until a complete report is filed. Maximum aggregate penalty per report: $10,000. AG also has authority to seek injunctive relief, restitution, and equitable orders for substantive (non-late-filing) violations under c.12 §§8E-8M. Plus M.G.L. c.68 violations (solicitation rules) carry separate criminal exposure under §29. M.G.L. c.12 §8E civil penalty (verified verbatim 2026-04-30): up to $50 per day for each day a public charity remains unregistered after 30-day notice, with maximum aggregate penalty of $10,000 for failure to register. Penalty may be assessed against responsible officers/agents who had authority to cause the public charity to comply per §8E(e). Initial registration fee per §8E is $100 one-time. → M.G.L. c. 12, § 8F civil penalty of up to $50 per day after a 30-day notice until a complete report is filed, maximum aggregate $10,000 per report; the director may assess that civil penalty against a responsible officer or agent. A public charity, or an officer or agent, who willfully files a report false in any material representation is punished by a fine of not more than $5,000 or imprisonment of not more than 1 year, or both. Solicitation crime is M.G.L. c. 68, § 32(d), not § 29.; source url https://www.mass.gov/info-details/mass-general-laws-c12-ss-8f → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8F; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MA exemption: requires filing 1 → 0; source quote replaced
    Source: mass.gov · send source
    “shall not be required to register under M.G.L. c. 12, § 8E.”
    Made by: not recorded
  • Sep 14, 2026
    MA deadline rule: extension days 180 → none; extension months none → 6; extension notes AUTOMATIC 6-month extension (no written request required) for charities in compliance with annual reporting requirements per Mass.gov AG Public Charities FAQ. Effective max deadline: 10.5 months from FYE. → Automatic 6-month extension, no written request, if the charity is registered and in compliance with annual reporting. Not IRS-conditional.
    Source: mass.gov · send source
    “Annual filings are due four and one-half months after the conclusion of the charity's fiscal year. Charitable organizations that are registered and in compliance with annual reporting requirements of the Non-Profit Organizations/Public Charities Division will be granted an automatic 6-month extension. A written request is not required.”
    Made by: not recorded
  • Sep 14, 2026
    MA deadline rule: calculation notes Initial Form PC registration must be filed before any solicitation in MA per M.G.L. c.12 §8F. Online filing MANDATORY since September 1, 2023; paper submissions no longer accepted. → Initial registration is under M.G.L. c. 12, § 8E: before engaging in charitable work or raising funds in the commonwealth, file governing documents and a one-time $100 fee. Form PC is the later annual filing. Online filing through the Charity Portal is mandatory since 1 September 2023; paper submissions are no longer accepted.; source url https://www.mass.gov/info-details/online-charity-filing-portal → https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter12/Section8E; source quote replaced
    Source: malegislature.gov · send source
    “before engaging in charitable work or raising funds in the commonwealth, register with the division by filing a copy of its charter, articles of organization, agreement of association or instrument of trust, a true copy of its constitution and by-laws and a one-time initial registration fee of $100”
    Made by: not recorded
  • Sep 14, 2026
    LA penalty: mechanism Charitable Solicitation Act: $5,000 first offense / $10,000 subsequent → Deceptive Practices in Soliciting Charitable Contributions: not more than $5,000 first offense / $10,000 subsequent after a court hearing; description Louisiana has CONDITIONAL charitable solicitation registration — required only when a charity uses a professional solicitor (volunteer-only / staff-only orgs are exempt per LSA-R.S. 51:1901 carve-out). Penalties under LSA-R.S. 51:1909.1: civil/criminal fine up to $5,000 for first offense; up to $10,000 for any subsequent offense. LA AG Public Protection Division enforces. URS-primary state (one of only 2 with KY); no separate state form when registration is required. → A charitable organization that uses a professional solicitor must annually register with the Consumer Protection Section at least 10 days before soliciting (16 LAC Pt. III §515(B)). R.S. 51:1901(6) excludes a salaried officer or employee of a charity with a permanent Louisiana establishment, and volunteers, from the professional-solicitor definition. R.S. 51:1909.1(D) fines whoever, after a court hearing, not more than $5,000 for the first offense and not more than $10,000 for any subsequent offense, plus Unfair Trade Practices remedies. The official chapter title is Deceptive Practices in Soliciting Charitable Contributions.; short label Louisiana (Charitable Solicitation Act fine: $5,000 first offense; $10,000 subsequent per LSA-R.S. 51:1909.1) → Louisiana (Deceptive Practices in Soliciting Charitable Contributions: not more than $5,000 first offense; $10,000 subsequent per R.S. 51:1909.1(D)); source url https://law.justia.com/codes/louisiana/revised-statutes/title-51/rs-51-1909-1/ → https://legis.la.gov/legis/Law.aspx?d=104172; source cite LSA-R.S. 51:1909.1 → R.S. 51:1909.1; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    TN required attachment: description Required 5 days before promotion if using commercial coventurer (effective July 2024) → The executed agreement must be filed at least five business days before the charitable sales promotion, on SOS form SS-6086.; condition description Uses commercial coventurer → Uses a commercial coventurer; form number none → SS-6086
    Made by: not recorded
  • Sep 14, 2026
    TN required attachment: description Federal annual return → Public-disclosure IRS Form 990, 990EZ, or 990N for the most recently completed accounting year, if the organization is required to file a 990.; is conditional 0 → 1; condition description none → Organization is required to file a 990-series return
    Made by: not recorded
  • Sep 14, 2026
    TN required attachment removed: registration type renewal; attachment name SS-6007 Annual Renewal; description Annual renewal form; is conditional 0; form number SS-6007
    Made by: not recorded
  • Sep 14, 2026
    TN required attachment removed: registration type initial; attachment name SS-6001 Initial Registration; description Initial registration form; is conditional 0; form number SS-6001
    Made by: not recorded
  • Sep 14, 2026
    TN fee schedule: fee calculation notes Late fee $25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was $10/month. Per T.C.A. §48-101-506 + TN SOS FAQ. → Late fee of $25.00 for each month, or portion thereof, that the application is late. Aggregate late fees must not exceed $300 in any calendar year (T.C.A. § 48-101-506(f)(3)).; source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-506/ → https://www.lexisnexis.com/hottopics/tncode/
    Source: lexisnexis.com · send source
    “Applications received after the expiration of the current registration period shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the application is late filed.”
    Made by: not recorded
  • Sep 14, 2026
    TN fee schedule: revenue max $500,000 → $499,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
    Source: sos.tn.gov · send source
    “$250,000.00 to $499,999.99 $200.00”
    Made by: not recorded
  • Sep 14, 2026
    TN fee schedule: revenue max $250,000 → $249,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
    Source: sos.tn.gov · send source
    “$100,000.00 to $249,999.99 $160.00”
    Made by: not recorded
  • Sep 14, 2026
    TN fee schedule: revenue min $50,000 → $50,000.01; revenue max $100,000 → $99,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
    Source: sos.tn.gov · send source
    “$50,000.01 to $99,999.99 $120.00”
    Made by: not recorded
  • Sep 14, 2026
    MS required attachment: attachment name IRS Form 990 → IRS Form 990, 990-EZ or 990-N; description Most recent 990 filing → IRS forms the organization is required to file for its most recent fiscal year end.; is conditional 0 → 1; condition description none → Organization is required to file IRS forms for its most recent fiscal year end
    Made by: not recorded
  • Sep 14, 2026
    MS audit threshold: basis annual_contributions → monetary_donations; basis label annual contributions (3-tier per § 79-11-507): audit by independent CPA at >$750K; CPA review at >$250K to ≤$750K; sworn statement only at ≤$250K → monetary donations, unpaid volunteer fundraising only (3-tier per § 79-11-507): independent CPA opinion above $750,000 or if any paid fund-raiser; CPA review $250,000 through $750,000 unpaid; sworn report at or below $250,000 unpaid; source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-507/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MS penalty: source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-529/ → https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    MS deadline rule: extension available 0 → 1; extension notes Statute does not authorize extension. Late renewal: organization "shall not continue to solicit contributions" after the missed deadline per § 79-11-503; SoS may impose admin penalty under § 79-11-509. → The Charities Division allows extensions for the same time-frame as the IRS. The request must be filed online before the due date; it is not automatic.; extension conditional on irs 0 → 1; source url https://law.justia.com/codes/mississippi/title-79/chapter-11/regulation-of-charitable-solicitations/section-79-11-503/ → https://www.sos.ms.gov/adminsearch/ACCode/00000180c.pdf; source quote replaced
    Source: sos.ms.gov · send source
    “Extension requests must be filed online with the Charities Division using the online filing system.”
    Made by: not recorded
  • Sep 14, 2026
    ME required attachment: attachment name IRS Form 990 → IRS Form 990, 990-EZ or 990-N (upon request); description Most recent 990 filing → Produce upon request the three most recent federal Form 990 and Schedule A, Form 990-EZ or Form 990-N.; is conditional 0 → 1; condition description none → Produce upon request the three most recent Form 990 and Schedule A, 990-EZ or 990-N
    Made by: not recorded
  • Sep 14, 2026
    ME penalty: description Maine treats intentional violations of the Charitable Solicitations Act as a Class D crime per 9 M.R.S. §5014. Plus all violations are also Unfair Trade Practices Act violations under Title 5 Ch. 10 — civil penalties up to $10,000 for intentional violations, plus injunction and restitution available. → Any violation of Maine's Charitable Solicitations Act is a violation of Title 5, chapter 10, the Unfair Trade Practices Act, and any intentional violation is a Class D crime (9 M.R.S. §5014).; source url https://www.mainelegislature.org/legis/statutes/9/title9sec5014.html → https://legislature.maine.gov/statutes/9/title9sec5014.html; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    ME exemption: description Charitable organizations receiving less than $35,000 annually OR with fewer than 36 donors, provided NO professional solicitors are used AND assets/income do not benefit officers/members. Per 9 M.R.S. §5006. Dual-condition exemption. → Charitable organizations that do not intend to solicit and receive and do not actually solicit or receive contributions from the public in excess of $35,000 during a calendar year, or do not receive contributions from more than 35 persons during a calendar year, if they do not contract with professional solicitors and if no part of the assets or income inures to any officer or member. The organization must license within 30 days after crossing either trigger.; source url https://www.mainelegislature.org/legis/statutes/9/title9sec5006.html → https://legislature.maine.gov/statutes/9/title9sec5006.html; source quote replaced
    Source: legislature.maine.gov · send source
    “Charitable organizations that do not intend to solicit and receive and do not actually solicit or receive contributions from the public in excess of $35,000 during a calendar year or do not receive contributions from more than 35 persons during a calendar year, if the charitable organizations do not contract with professional solicitors and if no part of the assets or income inures to the benefit of or is paid to any officer or member.”
    Made by: not recorded
  • Sep 14, 2026
    KY required attachment: description URS form for initial registration → URS is required only if the charity has not yet filed an IRS Form 990.; is conditional 0 → 1; condition description none → Charity has not yet filed an IRS Form 990
    Made by: not recorded
  • Sep 14, 2026
    KY penalty: description Kentucky imposes one of the most severe penalty regimes among audited states: Class D FELONY for knowing violations of KRS 367.657 or filing false/incorrect information per KRS 367.990(10)(c). Class D felony = 1-5 years imprisonment + fine. KY joins CO and NH as the third audited state with felony classification. Plus KCPA civil remedies under KRS 367.170 (Kentucky Consumer Protection Act). → Any person who knowingly violates the listed sections of KRS 367.650 to 367.670, or who knowingly gives false or incorrect information to the Attorney General in required statements or reports, is guilty of a Class D felony (KRS 367.990(9)(c)), punishable by imprisonment of not less than one year nor more than five years (KRS 532.060(2)(d)).; source cite KRS 367.990(10)(c) → KRS 367.990(9)(c); criminal scope organization → both
    Made by: not recorded
  • Sep 14, 2026
    KY deadline rule: extension days 180 → none; extension months none → 6; extension notes Since KY registration deadline is tied directly to IRS Form 990 filing date (15th day of 4th month after FYE), any IRS Form 8868 extension effectively extends the KY deadline as well — when 990 due date moves, KY due date moves with it. Mirrors FL/OH/MD/CO/OR IRS-conditional auto-extension pattern. → No separate Kentucky extension request. The filing is due at the same time the Form 990 is filed with the IRS (KRS 367.657(3)), so an IRS extension on Form 8868 (six months) moves the Kentucky filing with it. Form 8868 is not filed with the Attorney General.; calculation notes AG charity annual filing: Form 990 (or notice of intent) due at the same time as the IRS Form 990 — 15th day of the 5th calendar month after fiscal year end. E.g., December 31 FYE → May 15; June 30 FYE → November 15. Per KRS 367.657 / AG registration page. Encoded as the federal Form 990 due date, the 15th day of the 5th month after fiscal year end, from the verification quote. → File Form 990, 990-EZ, 990-PF or 990-N with the Attorney General at the same time it is filed with the Internal Revenue Service (KRS 367.657(3)). Form 8868 is not filed with the Attorney General.
    Source: ag.ky.gov · send source
    “The Form 990 shall be filed with the Attorney General each year in which contributors are solicited in the Commonwealth at the same time the form is filed with the Internal Revenue Service.”
    Made by: not recorded
  • Sep 14, 2026
    KY deadline rule: calculation notes Initial registration must be filed BEFORE soliciting contributions in Kentucky. Newly formed orgs that have not yet filed IRS Form 990 may file a Notice of Intent. Per KRS 367.657. Filed via URS (Unified Registration Statement) — KY is one of few states where URS is the primary form. → Initial filing is before any solicitation. A newly formed organization that has not yet filed IRS Form 990 files a notice of intent. The primary filing is the most recent Form 990 (without Schedule B), not URS for every charity.; source quote replaced
    Source: ag.ky.gov · send source
    “If a charitable organization is newly formed and a Form 990 has not yet been filed”
    Made by: not recorded
  • Sep 14, 2026
    KS penalty: description Kansas AG Consumer Protection Division (administering K.S.A. § 17-1759 et seq. since 2021 transfer from SoS) may seek civil penalties up to $10,000 per violation per K.S.A. § 17-1773. Violation of an injunction issued under the Charitable Organizations and Solicitations Act doubles to $20,000 per violation. K.S.A. § 17-1769 enumerates unlawful acts (deception, misappropriation, false-endorsement). AG additionally recovers reasonable expenses and investigation fees. Enforcement reach: any organization soliciting Kansas residents. → Kansas Attorney General Consumer Protection may recover a civil penalty of not more than $10,000 for each act or practice that violates the Charitable Organizations and Solicitations Act (K.S.A. 17-1773(a)). A willful violation of an injunction or court order issued under the Act is a separate civil penalty of not more than $20,000 per violation, in addition to other penalties (K.S.A. 17-1773(b)).; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    KS exemption: description Boys & Girls Clubs of America affiliates, Boy Scouts and Girl Scouts (including local affiliates), YMCA / YWCA (including local affiliates), Junior League and affiliates. → The Boy Scouts of America and the Girl Scouts of America, including any regional or local organization affiliated therewith (K.S.A. 17-1762(l)).; source quote replaced
    Source: ksrevisor.gov · send source
    “the boy scouts of America and the girl scouts of America, including any regional or local organization affiliated therewith”
    Made by: not recorded
  • Sep 14, 2026
    KS exemption: requires filing 0 → 1; source quote replaced
    Source: ksrevisor.gov · send source
    “provided that the annual financial report of such institution or library shall be filed with the attorney general”
    Made by: not recorded
  • Sep 14, 2026
    KS exemption: description Charitable organizations not receiving contributions in excess of $10,000 during a tax period, where all fundraising functions are carried on by unpaid volunteers. Organization must register within 30 days if contributions later exceed the $10,000 threshold within a tax period. → Charitable organizations that do not intend to solicit and receive and do not actually receive contributions in excess of $10,000 during the organization's tax period, if all fundraising functions are carried on by unpaid persons. If gross contributions during a tax period exceed $10,000, the organization shall register within 30 days after the end of that tax period.; source quote replaced
    Source: ksrevisor.gov · send source
    “any charitable organization that does not intend to solicit and receive and does not actually receive contributions in excess of $10,000 during such organization's tax period, as defined by K.S.A. 17-7501 , and amendments thereto, if all of such organization's fundraising functions are carried on by persons who are unpaid for such services”
    Made by: not recorded
  • Sep 14, 2026
    KS deadline rule: calculation notes Initial registration must be filed before any solicitation in Kansas (K.S.A. § 17-1761). Event-driven trigger; no fixed calendar deadline. If the small-org $10K threshold is later exceeded within a tax period, the organization must register within 30 days. → Initial registration must be filed before any Kansas solicitation (K.S.A. 17-1761 and 17-1763(a)). If gross contributions during a tax period exceed $10,000, the organization shall register within 30 days after the end of that tax period.; source quote replaced
    Source: ksrevisor.gov · send source
    “Charitable Organization Registration Statement for Solicitations”
    Made by: not recorded
  • Sep 14, 2026
    IN penalty: description Indiana does not require general charitable solicitation registration, but charitable fraud is actively prosecuted under the Deceptive Consumer Sales Act (IC 24-5-0.5). The DCSA "consumer transaction" definition explicitly includes charitable solicitations. Per IC 24-5-0.5-4: standard deceptive act = civil penalty up to $5,000 per violation; violation of an injunction = up to $15,000 per violation; incurable deceptive act = up to $500 per violation. Indiana AG Consumer Protection enforces. Pro fundraiser consultants/solicitors face separate IC 23-7-8 registration requirements ($1K initial + $50/yr renewal); failure to register/comply triggers separate enforcement. → Indiana does not require general charitable-organization solicitation registration. The Attorney General, Consumer Protection, enforces the Deceptive Consumer Sales Act. IC 24-5-0.5-4(g) authorizes a civil penalty of a fine not exceeding five thousand dollars ($5,000) per violation for a knowing violation of section 3 or 10; section 4(f) authorizes up to fifteen thousand dollars ($15,000) per injunction violation; section 8 authorizes up to five hundred dollars ($500) for an incurable deceptive act. Charitable purpose in IC 24-5-0.5-2(a)(1) is a purpose of a sale, lease, or disposition, not a gift solicitation.; source url https://law.justia.com/codes/indiana/title-24/article-5/chapter-0-5/section-24-5-0-5-4/ → https://iga.in.gov/ic/2026/Title_24.html; source cite Indiana Code IC 24-5-0.5-4 → IC 24-5-0.5-4; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    IL exemption: description Bona fide parent/teacher associations or parent/teacher organizations are FULLY exempt from registration under §3(b)(11) when (a) they solicit only for their named school AND (b) total contributions stay under $50,000 during any 12-month period. → Bona fide parent-teacher organizations controlled by teachers and parents of children attending a particular public or private school for which the organization is named, that solicit for that school, when total contributions less reasonable fundraising expenses do not exceed $50,000 in any calendar year.; source quote replaced
    Source: illinoisattorneygeneral.gov · send source
    “the total contributions, less reasonable fundraising expenses, do not exceed $50,000 in any calendar year”
    Made by: not recorded
  • Sep 14, 2026
    IL deadline rule: extension notes 60-day extension available only upon filing a written request with the Attorney General prior to the original report due date. Late fee ($100 flat) is avoided if the extension request is timely. NOT auto-granted; NOT linked to IRS Form 8868. → The Attorney General extends the annual financial report 60 days on a written request received on or before the due date; for organizations in compliance, that request is automatically granted. A further extension matching the IRS due date is available on a written request with the IRS grant or Form 8868 before the original or already-extended Attorney General due date.; source url https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf → https://illinoisattorneygeneral.gov/Page-Attachments/RulesSolicitationAct.pdf; source quote replaced
    Source: illinoisattorneygeneral.gov · send source
    “The Attorney General shall, upon written request, extend for 60 days the time for filing the annual financial report. For organizations that are in compliance with the registration and annual report requirements of the Solicitation for Charity Act, written extension requests are automatically granted if received on or before the due date.”
    Made by: not recorded
  • Sep 14, 2026
    ID penalty: description Idaho does not require general charitable solicitation registration but actively prosecutes charity fraud under the Consumer Protection Act. Idaho Code § 48-606 authorizes civil penalties up to $5,000 per alleged violation; § 48-615 escalates to $10,000 per violation when an injunction is violated. AG enforces. Charities using paid phone solicitors must additionally register under the Idaho Telephone Solicitation Act (Title 48 Ch. 10). → Idaho does not require general charitable-organization registration. The Attorney General, Consumer Protection, enforces Idaho Code § 48-606(1)(e) civil penalties of up to five thousand dollars ($5,000) per violation, and § 48-615 civil penalties of not more than ten thousand dollars ($10,000) per violation of an injunction or consent order. Charities using paid telephone solicitors must register under the Idaho Telephone Solicitation Act (Title 48, chapter 10).; source quote replaced
    Made by: not recorded
  • Sep 14, 2026
    IL required attachment: is conditional 0 → 1; condition description none → If the organization has been in existence for less than one year
    Made by: not recorded
  • Sep 14, 2026
    IL exemption: description Volunteer firefighters, ambulance, and rescue squad organizations whose fundraising is by volunteers/members/officers receiving no compensation are FULLY exempt from registration under §3(b)(6). → A bona fide organization of volunteer firemen, or its bona fide auxiliary or affiliate, when all fund raising is carried on by members who receive no compensation. Per 225 ILCS 460/3(b)(6).
    Source: illinoisattorneygeneral.gov · send source
    “A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, provided all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly, therefor.”
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  • Sep 14, 2026
    IL exemption: description Bona fide labor unions, organizations, or persons soliciting funds from members for the benefit of organizational members AND any political party, committee, or candidate are FULLY exempt from registration under §3(b)(4). → Any bona fide union, bona fide political organization or bona fide political action committee that does not solicit funds for a charitable purpose. Per 225 ILCS 460/3(b)(4).
    Source: illinoisattorneygeneral.gov · send source
    “Any bona fide union, bona fide political organization or bona fide political action committee, which does not solicit funds for a charitable purpose.”
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  • Sep 14, 2026
    IA penalty: mechanism Consumer Fraud Act civil up to $40,000 per violation → Consumer Fraud Act civil penalty up to $40,000 per violation (§ 714.16); up to $5,000 more per violation against an older individual (§ 714.16A); description Iowa does not require general charitable solicitation registration but enforces charity fraud under the Consumer Fraud Act. Iowa Code § 714.16A authorizes civil penalty up to $40,000 per violation — among the highest per-violation civil caps of audited states. Iowa AG Consumer Protection enforces. Charities using paid fundraisers must additionally ensure the fundraiser is registered under § 13C.2 (out of CharityFile customer scope). → Iowa does not require general charitable solicitation registration but enforces charity fraud under the Consumer Fraud Act. Iowa Code § 714.16 lets the court impose a civil penalty of up to $40,000 per violation; § 714.16A adds up to $5,000 per violation committed against an older individual. The Iowa Attorney General, Consumer Protection Division, enforces. Charities using paid fundraisers must also make sure the fundraiser is registered under § 13C.2.; short label Iowa (Consumer Fraud Act civil up to $40,000 per violation per § 714.16A — among the highest civil caps of audited states) → Iowa (Consumer Fraud Act civil penalty up to $40,000 per violation, Iowa Code § 714.16); source cite Iowa Code § 714.16A → Iowa Code § 714.16
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  • Sep 14, 2026
    AR deadline rule: extension days 270 → none; extension months none → 9
    Source: law.justia.com · send source
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  • Sep 14, 2026
    CO deadline rule: extension days 90 → none; extension months none → 3
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CA deadline rule: extension days 180 → none; extension months none → 6
    Source: ftb.ca.gov · send source
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  • Sep 14, 2026
    HI deadline rule: extension days 180 → none; extension months none → 6
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    CA deadline rule: extension days 180 → none; extension months none → 6
    Source: none recorded
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  • Sep 14, 2026
    CT penalty: mechanism $2,500 per willful violation civil + $5,000/1yr fine of up to $5,000 or imprisonment of up to one year for knowing → $2,500 per wilful violation (civil) + a fine of up to $5,000, imprisonment of up to one year, or both (criminal); description Connecticut Attorney General may recover civil penalties of up to $2,500 per willful violation under Conn. Gen. Stat. §21a-190l. Knowing violations of the Solicitation of Charitable Funds Act are fine of up to $5,000 or imprisonment of up to one years with up to $5,000 fine or 1 year imprisonment (or both). DCP commissioner has revocation authority for charity registrations + AG has cease-and-desist authority via superior court injunction. DCP also has subpoena power for investigations under §21a-190i. → Connecticut Attorney General may recover civil penalties of up to $2,500 per wilful violation under Conn. Gen. Stat. §21a-190l(d). A person who violates sections 21a-190a to 21a-190k may be fined up to $5,000, imprisoned up to one year, or both (§21a-190l(c)). DCP commissioner has revocation authority for charity registrations + AG has cease-and-desist authority via superior court injunction. DCP also has subpoena power for investigations under §21a-190i.
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  • Sep 14, 2026
    TN deadline rule: offset anchor day → end_of_month; calculation notes TN renewal due 6 months after fiscal year end (FYE+180d) per §48-101-506(d). Filed via TNCaB online portal at tncab.tnsos.gov. Filing window opens immediately upon FYE close. Encoded as the same day 6 months after fiscal year end (within six months), from the verification quote. → T.C.A. § 48-101-506(d): The last day of the sixth month following the month in which the fiscal year of the organization ends shall be the anniversary date of the organization, and registrations expire on that date each year (a 30 June fiscal year end: 31 December; a calendar year: 30 June). The Secretary of State FAQ states the same rule. Filed through TNCaB (tncab.tnsos.gov).; source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-506/ → https://sos.tn.gov/charities/faqs
    Source: sos.tn.gov · send source
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  • Sep 14, 2026
    AK exemption: source url https://www.akleg.gov/basis/statutes.asp#45.68.120 → https://www.akleg.gov/statutesPDF/Title-45.pdf
    Source: akleg.gov · send source
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  • Sep 14, 2026
    AK exemption: source url https://www.akleg.gov/basis/statutes.asp#45.68.120 → https://www.akleg.gov/statutesPDF/Title-45.pdf
    Source: akleg.gov · send source
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  • Sep 14, 2026
    AK exemption: source url https://www.akleg.gov/basis/statutes.asp#45.68.120 → https://www.akleg.gov/statutesPDF/Title-45.pdf
    Source: akleg.gov · send source
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  • Sep 14, 2026
    HI deadline rule: extension notes No separate Hawaii extension exists in HRS chapter 467B. The Attorney General's guidance: "The annual report filing due date includes any extensions granted by the IRS to file the Form 990 or 990EZ. The organization is not required to send the Department a copy of the extension request or extension approval." A Form 990-N filer has no extension. → No separate Hawaii extension exists in HRS chapter 467B. The annual report due date follows any extension the IRS grants to file the Form 990 or 990-EZ (Attorney General guidance). HRS § 467B-6.5(a): "A charitable organization that has obtained an extension of time to file a Form 990, 990-EZ, or 990-PF from the Internal Revenue Service shall provide a copy to the attorney general within twenty days after the copy is requested by the attorney general." A Form 990-N filer has no extension.
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    AR exemption: description Persons soliciting solely for the benefit of organizations exempt under Ark. Code Ann. § 4-28-404(1)-(4): religious, educational, political and governmental organizations. The Secretary of State's Form EX-01 describes the category as any person or entity who solicits solely for the benefit of organizations exempt from registration. → Persons or entities who solicit solely for the benefit of organizations exempt from registration, as the Secretary of State's Form EX-01 words the exemption under Ark. Code Ann. § 4-28-404.; source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf
    Source: sos.arkansas.gov · send source
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  • Sep 14, 2026
    HI penalty: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0009_0007.htm
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  • Sep 14, 2026
    HI fee schedule: revenue min none → $2,000,000; revenue max none → $5,000,000
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI fee schedule: revenue max $5,000,000 → $2,000,000
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI fee schedule: revenue min $25,000 → $50,000
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI fee schedule: revenue min $0 → $25,000; revenue max $25,000 → $50,000
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI fee schedule: revenue min none → $0; revenue max none → $25,000
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI exemption: description Educational institutions licensed or accredited by the Hawaii Association of Independent Schools, the Western Association of Schools and Colleges, the Middle States Association of Colleges and Schools, the New England Association of Schools and Colleges, the Higher Learning Commission, or any other accrediting agency approved by the AG. → Educational institutions licensed or accredited by the Hawaii Association of Independent Schools, the Western Association of Schools and Colleges, the Middle States Association of Colleges and Schools, the New England Association of Schools and Colleges, the Higher Learning Commission, the Northwest Commission on Colleges and Universities, the Southern Association of Colleges and Schools, The National Association for the Education of Young Children or Cognia, or their successors. Per HRS § 467B-11.5(3). The exemption starts when the Attorney General approves the organization's exemption application.; source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI exemption: source url https://law.justia.com/codes/hawaii/2024/title-25/chapter-467b/section-467b-2-1/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI exemption: requires filing 0 → 1
    Source: law.justia.com · send source
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  • Sep 14, 2026
    HI exemption: requires filing 0 → 1
    Source: law.justia.com · send source
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  • Sep 14, 2026
    HI exemption: requires filing 0 → 1
    Source: law.justia.com · send source
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  • Sep 14, 2026
    HI exemption: requires filing 0 → 1
    Source: law.justia.com · send source
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  • Sep 14, 2026
    HI exemption: requires filing 0 → 1
    Source: law.justia.com · send source
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  • Sep 14, 2026
    HI deadline rule: extension days 90 → 180; extension notes Up to 3-month extension on written good-cause request per HRS § 467B-6.5; AG grants. Form 990 filers also receive automatic IRS-tied extension (deadline shifts with Form 8868). → No separate Hawaii extension exists in HRS chapter 467B. The Attorney General's guidance: "The annual report filing due date includes any extensions granted by the IRS to file the Form 990 or 990EZ. The organization is not required to send the Department a copy of the extension request or extension approval." A Form 990-N filer has no extension.; calculation notes Hawaii has a DUAL-TRACK annual report deadline per HRS § 467B-6.5: (1) Form 990/990-EZ/990-PF filers must submit the annual report (which is a copy of the IRS form) within 10 BUSINESS DAYS after filing with the IRS — so the HI deadline shifts with any IRS extension (Form 8868) automatically; (2) Form 990-N filers and non-filers submit the annual report no later than the 15th day of the 5th month following fiscal year end (FYE+4.5mo). The FYE+135-day rule encoded here is the safe-harbor reminder for ALL filer types — 990 filers may have additional time. Up to 3-month extension on written good-cause request to AG. Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → HRS § 467B-6.5(a): a Form 990, 990-EZ or 990-PF filer submits the annual report within ten business days of the date it files the form with the IRS; a Form 990-N filer, or an organization not required to file, submits it by the fifteenth day of the fifth month after the fiscal year end. The date shown is that statutory Form 990 due date (the fifteenth day of the fifth month); if you file your Form 990 earlier, Hawaii's report is due ten business days after that filing. Filed through charity.ehawaii.gov.; source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-6-5/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
    Source: capitol.hawaii.gov · send source
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  • Sep 14, 2026
    HI deadline rule: form name Hawaii Charity Initial Registration → Hawaii Initial Registration
    Source: law.justia.com · send source
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  • Sep 14, 2026
    GA exemption: description Local chapters, branches, or affiliates of charitable organizations that are themselves either properly registered with the GA SOS or exempt under §43-17-9 are also FULLY exempt — the parent's registration/exemption covers the local affiliate. → Local community and state-wide organizations affiliated with, or acting on behalf of, a registered or exempt state-wide or national parent organization by contract or agreement need not register separately; their records on charitable solicitations stay open to the Secretary of State. Per O.C.G.A. §43-17-9(b).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: description Organizations whose membership consists of hunters, fishermen, or target shooters AND whose primary purpose is the promotion of wildlife conservation are FULLY exempt under §43-17-9, provided the org has IRC tax-exempt status. → Local or state-wide organizations of hunters, fishermen and target shooters recognized under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code. Per O.C.G.A. §43-17-9(a)(6).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: threshold type contributions → none; description Volunteer fire and rescue organizations whose total revenue from contributions during the preceding calendar year was less than $25,000 are FULLY exempt under §43-17-9. Distinct from the general $25K small-org exemption — applies specifically to volunteer fire/rescue regardless of paid-solicitor status (verify against §43-17-9 verbatim). → Volunteer fire departments and rescue services that operate in conjunction with a city or county government in Georgia and have received less than $25,000.00 in both the immediately preceding and the current calendar years. Per O.C.G.A. §43-17-9(a)(7). Distinct from the general $25,000 contributions exemption.; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: threshold type none → contributions; none → Threshold: $5,000 (contributions); description Solicitations made by individuals for the relief of any other named individual or for the named individual's family in case of accident, disaster, or other emergency are FULLY exempt under §43-17-9, similar to FL §496.406(1)(a) and NY personal-collection exemption. → Persons requesting contributions for the relief of a named individual, if all contributions, without any deductions, are turned over to that person. A collector of more than $5,000.00 must file a written accounting with the Secretary of State at the end of the first 90 days of solicitation and every 90 days after that to keep the exemption. Per O.C.G.A. §43-17-9(a)(4).; requires filing 0 → 1; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: description Fraternal, civic, benevolent, patriotic, or social organizations are FULLY exempt under §43-17-9, provided (a) all fundraising is conducted by uncompensated members and (b) solicitation is confined to the organization's membership. → Fraternal, civic, benevolent, patriotic and social organizations, when solicitation is carried on by persons without any form of compensation and is confined to their membership. Per O.C.G.A. §43-17-9(a)(3).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: description Professional, business, or trade associations whose membership consists of professional or business persons in a particular profession or business are FULLY exempt under §43-17-9, provided they do NOT solicit charitable contributions from the general public. → Business, professional and trade associations and federations that do not solicit members or funds from the general public. Per O.C.G.A. §43-17-9(a)(2).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    GA exemption: description Educational institutions that have IRC §501(c)(3) tax exempt status are FULLY exempt from GA Charitable Solicitations Act registration. GA uses self-determination (no exemption form filed); the burden of proof is on the org claiming exemption. → Educational institutions, and organizations, foundations, associations, corporations, charities and agencies operated, supervised or controlled by or in connection with a nonprofit educational institution, when qualified under Section 501(c) of the Internal Revenue Code. Per O.C.G.A. §43-17-9(a)(1). Georgia uses self-determination; no exemption form is filed.; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf
    Source: sos.ga.gov · send source
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  • Sep 14, 2026
    FL deadline rule: extension available 1 → 0; extension notes Submit a copy of IRS Form 8868 to FDACS. FDACS will grant an extension date matching the IRS extension (per FDACS hub; the prior fixed 180-day extension was eliminated by 2024 statutory amendment). → The renewal statement itself has no extension: under § 496.405(1)(d) the registration expires after the date the renewal was due. FDACS may extend the time for the financial statement only (§ 496.407(3)); the request is a copy of IRS Form 8868 with question 22 of the application, and the registration stays active during that extension.; extension conditional on irs 1 → 0; calculation notes Annual renewal due on anniversary of initial registration compliance date. FDACS has 15 business days to act on each renewal under §496.405(7); a renewal not approved or denied within that window is automatically approved. → Annual renewal due on anniversary of initial registration compliance date. FDACS must approve or deny each renewal within 15 business days of receipt (§ 496.405(7)); a renewal that FDACS does not approve or deny within 15 business days after it receives requested additional information or a correction is approved automatically.
    Source: flsenate.gov · send source
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  • Sep 14, 2026
    FL deadline rule: calculation notes Initial registration must be filed BEFORE soliciting in Florida per F.S. § 496.405. Small-charity carve-out: orgs with < 0,000 total contributions whose fundraising is carried on by unpaid volunteers/members/officers (with no professional fundraiser/solicitor/co-venturer) may file the simpler FDACS-10110 in lieu of the full FDACS-10100 registration. Small-charity status sunsets within 30 days once contributions hit or exceed 0,000 in a fiscal year — must register full FDACS-10100 then. (Modeled separately as exemption row id=99 — small_org_volunteer.) → Initial registration must be filed BEFORE soliciting in Florida per F.S. § 496.405. Small-charity carve-out: orgs with < $50,000 total contributions whose fundraising is carried on by unpaid volunteers/members/officers (with no professional fundraiser/solicitor/co-venturer) may file the simpler FDACS-10110 in lieu of the full FDACS-10100 registration. Small-charity status sunsets within 30 days once contributions hit or exceed $50,000 in a fiscal year — must register full FDACS-10100 then. (Modeled separately as exemption row id=99 — small_org_volunteer.)
    Source: fdacs.gov · send source
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  • Sep 14, 2026
    AK fee schedule: form name Annual Renewal → Charitable Organization Annual Registration
    Source: law.cornell.edu · send source
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  • Sep 14, 2026
    AK fee schedule: form name Charitable Organization Registration → Charitable Organization Annual Registration
    Source: law.cornell.edu · send source
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  • Sep 14, 2026
    AK deadline rule: form name Annual Renewal → Charitable Organization Annual Registration
    Source: law.justia.com · send source
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  • Sep 14, 2026
    AK deadline rule: form name Charitable Organization Registration → Charitable Organization Annual Registration
    Source: law.justia.com · send source
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  • Sep 14, 2026
    DE penalty: description Delaware does not require general charitable solicitation registration, but the Consumer Fraud Act (Title 6, Chapter 25, Subchapter II) actively prosecutes charitable fraud. Section 2522(b) authorizes civil penalties up to $10,000 per willful violation. AG may seek injunctive relief, cease-and-desist orders, asset freezing, restitution, and rescission of transactions per § 2522(c). Victims may also bring private claims directly under § 2525(a) without waiting for AG action. Disclosure rules under § 2591 et seq. and the 8am-9pm solicitation window per § 2594 also carry enforcement consequences. → Delaware does not require general charitable solicitation registration, but the Consumer Fraud Act (Title 6, Chapter 25, Subchapter II) actively prosecutes charitable fraud. Section 2522(b) authorizes civil penalties up to $10,000 per willful violation. AG may seek injunctive relief, cease-and-desist orders, asset freezing, restitution, and rescission of transactions per § 2522(c). Victims may also bring private claims directly under § 2525(a) without waiting for AG action. Disclosure rules under § 2591 et seq. and the 8am-9pm solicitation window per § 2596 also carry enforcement consequences.
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  • Sep 14, 2026
    DC penalty: short label District of Columbia ($500 fine / 60 days misdemeanor) → District of Columbia (up to $500 fine / up to 60 days jail)
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  • Sep 14, 2026
    DC fee schedule: source url https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11 → https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees
    Source: dlcp.dc.gov · send source
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  • Sep 14, 2026
    DC exemption added: exemption type membership; description Persons making solicitations exclusively among the membership of the soliciting agency. Per D.C. Code §44-1703(c)(2); the exemption lifts the certificate requirement of §44-1703(a) and §§ 44-1704, 44-1705, 44-1706 and 44-1708, not the whole chapter.; requires filing 0; source url https://code.dccouncil.gov/us/dc/council/code/sections/44-1703
    Source: code.dccouncil.gov · send source
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  • Sep 14, 2026
    DC exemption removed: exemption type support_org; description Persons soliciting solely for the benefit of any other organization that is itself exempt under §44-1703. Per D.C. Code §44-1703.; requires filing 0; source url https://code.dccouncil.gov/us/dc/council/code/sections/44-1703
    Source: code.dccouncil.gov · send source
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  • Sep 14, 2026
    DC exemption: description Persons making solicitations solely for a church or religious corporation that has been granted exemption from taxation under IRC §501. Per D.C. Code §44-1703(c). Exemption persists as long as federal §501 exemption remains in effect. → Persons making solicitations solely for a church or religious corporation that has been granted exemption from taxation under IRC §501. Per D.C. Code §44-1703(b). Exemption persists as long as federal §501 exemption remains in effect.
    Source: code.dccouncil.gov · send source
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  • Sep 14, 2026
    DC deadline rule: extension available 1 → 0; extension days 180 → none; extension notes No statutory extension. Charities may renew up to 6 months late; after 6 months past the renewal anniversary, organization must re-apply as a new initial registration. No automatic IRS Form 8868 honoring. → No extension. A lapsed licence is reinstated on a penalty: $75 within 30 days of the lapse, $150 from 30 days to 6 months, $350 after 6 months plus any reinstatement requirements the Department sets (D.C. Code § 47-2851.10).; source url https://dlcp.dc.gov/node/1618416 → https://code.dccouncil.gov/us/dc/council/code/sections/47-2851.07
    Source: code.dccouncil.gov · send source
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  • Sep 14, 2026
    DC deadline rule: calculation notes Initial BBL with Charitable Solicitation Endorsement must be obtained BEFORE soliciting in DC per §44-1702. Filed via mybusiness.dc.gov. Required documents: Certificate of Occupancy/Home Occupation Permit, Charitable Services Business Worksheet, Corporate Registration, IRS Determination Letter, FR-164 Tax Exemption Certificate, Tax Registration & Clean Hands Certificate. → Initial BBL with Charitable Solicitation Endorsement must be obtained BEFORE soliciting in DC per §44-1703(a). Filed via mybusiness.dc.gov. Required documents: Certificate of Occupancy/Home Occupation Permit, Charitable Services Business Worksheet, Corporate Registration, IRS Determination Letter, FR-164 Tax Exemption Certificate, Tax Registration & Clean Hands Certificate.
    Source: code.dccouncil.gov · send source
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  • Sep 14, 2026
    CT penalty: mechanism $2,500 per willful violation civil + $5,000/1yr Class B misdemeanor for knowing → $2,500 per willful violation civil + $5,000/1yr fine of up to $5,000 or imprisonment of up to one year for knowing; description Connecticut Attorney General may recover civil penalties of up to $2,500 per willful violation under Conn. Gen. Stat. §21a-190l. Knowing violations of the Solicitation of Charitable Funds Act are Class B misdemeanors with up to $5,000 fine or 1 year imprisonment (or both). DCP commissioner has revocation authority for charity registrations + AG has cease-and-desist authority via superior court injunction. DCP also has subpoena power for investigations under §21a-190i. → Connecticut Attorney General may recover civil penalties of up to $2,500 per willful violation under Conn. Gen. Stat. §21a-190l. Knowing violations of the Solicitation of Charitable Funds Act are fine of up to $5,000 or imprisonment of up to one years with up to $5,000 fine or 1 year imprisonment (or both). DCP commissioner has revocation authority for charity registrations + AG has cease-and-desist authority via superior court injunction. DCP also has subpoena power for investigations under §21a-190i.; short label Connecticut ($2,500 per willful violation civil + $5,000/1yr Class B misdemeanor) → Connecticut ($2,500 per wilful violation civil + $5,000 fine or 1 year); source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190l/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
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  • Sep 14, 2026
    CT fee schedule: fee calculation notes Connecticut Secretary of State Annual Report — $50 fee per Conn. Gen. Stat. §33-1013. Filed annually with CT SOS Business Services on anniversary date via electronic transmission per §33-1243. NOT the DCP charity solicitation registration — separate corporate filing under Ch. 602 nonstock corp law. Penalty: 12-month grace period before administrative dissolution per Public Act 14-154. REQUIRED for ALL CT nonstock corporations regardless of charity-exempt status. → Annual report fee for Connecticut nonstock corporations other than cemetery associations and incorporated church or religious corporations, and for a foreign corporation authorized to conduct affairs in Connecticut, regardless of charity-exempt status (Conn. Gen. Stat. §§ 33-1243(a), 33-1013(a)(12)).; source url https://business.ct.gov/file-annual-report?language=en_US → https://www.cga.ct.gov/current/pub/chap_602.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: description Nonprofit hospitals licensed under Conn. Gen. Stat. §19a-630 (or similar provisions of any other state). Per §21a-190d. Form CPC-54 filed once. → Nonprofit hospitals licensed under Conn. Gen. Stat. §19a-630 (or similar provisions of any other state). Per §21a-190d. The exemption is claimed online through eLicense.; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: description Duly organized religious corporations, institutions, or societies. Per Conn. Gen. Stat. §21a-190d. Form CPC-54 may be filed for permanent exemption status. → Duly organized religious corporations, institutions, or societies. Per Conn. Gen. Stat. §21a-190d. The exemption is claimed online through eLicense.; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: description Charitable organizations that normally receive less than $50,000 in contributions annually AND do not compensate any person primarily to conduct solicitations. Per Conn. Gen. Stat. §21a-190d. Dual condition matters — paying any compensated solicitor disqualifies even if revenue below $50K. Form CPC-54 filed once with DCP (no fee); permanent if approved. → Charitable organizations that normally receive less than $50,000 in contributions annually AND do not compensate any person primarily to conduct solicitations. Per Conn. Gen. Stat. §21a-190d. Dual condition matters — paying any compensated solicitor disqualifies even if revenue below $50K. The exemption is claimed online through eLicense.; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: description Parent-teacher associations OR accredited educational institutions with curricula registered or approved by any state or the United States (directly or via accrediting body). Per Conn. Gen. Stat. §21a-190d. Form CPC-54 filed once. → Parent-teacher associations, and educational institutions whose curricula in whole or in part are registered or approved by any state or the United States, directly or by acceptance of accreditation by an accrediting body. Per Conn. Gen. Stat. §21a-190d(2). The exemption is claimed online through eLicense.; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: description Persons or entities soliciting solely for the benefit of any organization exempt under §21a-190d. Per Conn. Gen. Stat. §21a-190d. Useful for fundraising chapters, support organizations, or auxiliaries that solicit on behalf of an exempt parent organization. → Persons soliciting solely for the benefit of organizations exempt under Conn. Gen. Stat. §21a-190d(1) to (4): religious, educational, hospital and governmental organizations. Soliciting for a small organization exempt under subdivision (6) is not covered.; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT exemption: requires filing 0 → 1; source url https://law.justia.com/codes/connecticut/title-21a/chapter-419d/section-21a-190d/ → https://www.cga.ct.gov/current/pub/chap_419d.htm
    Source: cga.ct.gov · send source
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  • Sep 14, 2026
    CT deadline rule: calculation notes Annual renewal due last day of 11th month after fiscal year end (FYE+330d) per DCP FAQ. E.g., December 31 FYE → November 30 due. June 30 FYE → May 31 due. Highly unusual deep-into-following-year deadline (mirrors Washington pattern). Renew via eLicense.ct.gov. Encoded as the last day of the 11th month after fiscal year end, from the verification quote. → Annual renewal due on the last day of the eleventh month after the fiscal year end, per the Department of Consumer Protection FAQ: "Registrations always expire on the last day of the eleventh month following the end of the organization's fiscal year-end." E.g., December 31 FYE → November 30 due; June 30 FYE → May 31 due. Renew via eLicense.ct.gov.
    Source: portal.ct.gov · send source
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  • Sep 14, 2026
    CO exemption: description Small charitable organizations whose gross revenue (excluding government grants and grants from 501(c)(3) organizations) does not exceed $25,000 in a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c). UNIQUELY uses an "OR" model — orgs are also exempt if they receive contributions from fewer than 10 persons in fiscal year (separate row). EXCEPTION: this exemption does NOT apply if org has contracted with a paid solicitor. → Small charitable organizations whose gross revenue (excluding government grants and grants from 501(c)(3) organizations) does not exceed $25,000 in a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c), which also exempts organizations that do not receive contributions from more than ten persons in a fiscal year. Does not apply to an organization that has contracted with a paid solicitor.
    Source: colorado.public.law · send source
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  • Sep 14, 2026
    CO penalty: source url https://law.justia.com/codes/colorado/title-6/charitable-solicitations/article-16/section-6-16-111/ → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf; criminal scope organization → both
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  • Sep 14, 2026
    CO fee schedule: effective date none → April 30, 2024
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CO fee schedule: effective date none → April 30, 2024
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CO fee schedule: fee amount $100 → $60; fee calculation notes Late fees up to $100 per year for charities (up to $200 for paid solicitors and fundraising consultants) per CO SOS Notice on Late Fees. Assessed 60 days after deadline; registration also suspended at that point. Fines must be paid at reinstatement; written waiver requests accepted within 30 days of fine notice (with detailed explanation of the late filing). → Fine for failure to file the annual renewal, per the Secretary of State's Charities and Fundraisers fee schedule (revised April 30, 2024).; effective date none → April 30, 2024; source url https://www.sos.state.co.us/pubs/charities/news/2009/news20090527.html → https://www.sos.state.co.us/pubs/info_center/fees/charitable.html
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CO exemption: description Persons exempt from filing a federal annual information return per 26 U.S.C. — covers churches, certain religious auxiliaries, schools below college level. Per Colo. Rev. Stat. §6-16-104(6)(a). The exemption is anchored to FEDERAL Form 990 exemption (not just 501(c)(3) status); orgs must independently qualify under 26 U.S.C. for this exemption to apply. → Persons exempt from filing a federal annual information return under 26 U.S.C. § 6033: churches, their integrated auxiliaries, and schools below college level that are affiliated with a church or operated by a religious order. Per Colo. Rev. Stat. §6-16-104(6)(a). The exemption follows the federal Form 990 filing exemption, not 501(c)(3) status alone.
    Source: colorado.public.law · send source
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  • Sep 14, 2026
    CO exemption: description Charitable organizations receiving contributions from fewer than 10 persons during a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c). UNIQUELY OR-eligible alongside the $25K revenue threshold. EXCEPTION: this exemption does NOT apply if org has contracted with a paid solicitor. → Charitable organizations that do not receive contributions from more than ten persons during a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c), which also exempts organizations under the $25,000 revenue threshold. Does not apply to an organization that has contracted with a paid solicitor.
    Source: colorado.public.law · send source
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  • Sep 14, 2026
    CO deadline rule: extension notes Automatic 3-month extension if IRS Form 8868 extension obtained per CO SOS guidance. Shifts deadline from 15th day of 5th month (FYE+135d) to 15th day of 8th month (FYE+225d). A second 3-month extension is available on top, but requires affirmative request. Mirrors FL/OH IRS-conditional auto-extension pattern. → Automatic three-month extension when the organization holds an IRS Form 8868 extension: the financial report moves from the fifteenth day of the fifth month to the fifteenth day of the eighth month after the fiscal year end (a 30 June fiscal year end: 15 November, extended to 15 February), per the Secretary of State's renewal instructions and Colo. Rev. Stat. § 6-16-104(5)(a). A second three-month extension is available on application.
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CO deadline rule: source url https://law.justia.com/codes/colorado/title-6/charitable-solicitations/article-16/section-6-16-104/ → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
    Source: sos.state.co.us · send source
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  • Sep 14, 2026
    CA penalty: description Late filings incur a fee of $25 per month or partial month. The fee cannot be waived. Accrual begins on the 31st day after the Registry mails the first Delinquency letter. Charitable assets cannot be used to pay Late Fees—using charitable assets to pay penalties generally constitutes a waste of charitable assets and damage to the charity. → Cal. Gov. Code § 12586.1: a late fee of $25 for each month or part of a month after the date the registration renewal and financial report were due, or after any extension granted. Charitable assets may not be used to pay late fees; the Registry treats that as a waste of charitable assets.
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  • Sep 14, 2026
    CA deadline rule: source url https://oag.ca.gov/charities/raffles → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=320.5.
    Source: leginfo.legislature.ca.gov · send source
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  • Sep 14, 2026
    CA deadline rule: source url https://www.boe.ca.gov/proptaxes/welfare-exemption.htm → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=270.
    Source: leginfo.legislature.ca.gov · send source
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  • Sep 14, 2026
    CA deadline rule: extension available 0 → 1; extension days none → 180; extension notes none → FTB Publication 1068: "We will grant an automatic six-month extension to file a return if both of the following conditions exist: Your organization is not suspended on the original due date. You file your organization's return on or before the extended due date." Six months after the statutory date (a 30 June fiscal year end: 15 November, extended to 15 May).; extension auto granted 0 → 1
    Source: ftb.ca.gov · send source
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  • Sep 14, 2026
    CA deadline rule: extension notes Automatic extension available. 2025-2026 special extension to April 30, 2026 for filings due Jan 7, 2025 - Apr 30, 2026. → The Registry honours an IRS extension: with a Form 8868 extension the renewal is due six months after the statutory date (a 30 June fiscal year end: 15 November, or 15 May with the IRS extension). The Registry's relief for filings due between 7 January 2025 and 31 August 2026 ended on 31 August 2026.
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  • Sep 14, 2026
    AR deadline rule: extension notes Up to 6-month extension on showing of good cause; an additional 3-month extension by written request. Grant by SoS. → Ark. Code Ann. § 4-28-403(d), as amended by Act 338 of 2023: the Secretary of State may grant an extension of up to six months on the organization's filing a notice that states the need for an extension, and an additional three months. Granted at the discretion of the Secretary of State.
    Source: law.justia.com · send source
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  • Sep 14, 2026
    AR exemption: description Persons soliciting solely for the benefit of organizations covered by the religious / educational / hospital / small-org exemptions. → Persons soliciting solely for the benefit of organizations exempt under Ark. Code Ann. § 4-28-404(1)-(4): religious, educational, political and governmental organizations. The Secretary of State's Form EX-01 describes the category as any person or entity who solicits solely for the benefit of organizations exempt from registration.
    Source: law.justia.com · send source
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  • Sep 14, 2026
    AR fee schedule: fee calculation notes Annual financial report (Form CR-03) is filed at no cost; due no later than 180 days after the organization fiscal-year end per A.C.A. § 4-28-403. → The annual financial report (Form CR-03) is filed at no cost: the form's submission list names no fee, and the Secretary of State charges no fee to register a charitable organization. Due within 180 days after the fiscal year end per Ark. Code Ann. § 4-28-403.; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/for-charities → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
    Source: sos.arkansas.gov · send source
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  • Sep 14, 2026
    AR fee schedule: fee calculation notes Charitable organization registration with Arkansas Secretary of State has no filing fee. Form CR-01 is the initial registration; the annual financial report (CR-03) is also $0. (Paid solicitor registration is $200 with a $10,000 bond per § 4-28-407 — separate from charity-side filings.) → Charitable organization registration (Form CR-01) with the Arkansas Secretary of State has no filing fee, per the Secretary of State's Charitable Registration in Arkansas booklet.; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/for-charities → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf
    Source: sos.arkansas.gov · send source
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  • Sep 14, 2026
    AZ penalty: mechanism Civil $1K/violation + Class 6 felony (contracted fundraiser); AG Consumer Fraud Act $10K willful → Civil $1,000 per violation (in lieu of § 44-1531 for § 44-6561(A) acts) + class 6 felony (contracted fund raiser) / class 1 misdemeanor (independent solicitor); § 44-1531 $10,000 per wilful violation for other Consumer Fraud Act violations; description Arizona AG Consumer Protection enforces narrow remaining solicitation provisions per A.R.S. § 44-6561 — civil penalty up to $1,000 per violation, plus Class 6 FELONY for contracted fundraiser violations and Class 1 misdemeanor for independent solicitors. AZ joins Colorado, New Hampshire, Kentucky, Oklahoma, South Carolina, Maine, Mississippi, and North Dakota as the 9th audited state with felony classification (NARROW SCOPE: applies only to paid solicitors, not 501(c)(3) charities themselves, since AZ eliminated general charity registration in 2013 via HB 2457). Even without registration, charity fraud is independently prosecutable under the AZ Consumer Fraud Act (A.R.S. § 44-1522 + Title 44 Ch. 10 Art. 7) with civil penalties up to $10,000 per willful violation. → A.R.S. § 44-6561: the Attorney General may recover a civil penalty of up to $1,000 per violation from any person, a charitable organization included, that commits an act proscribed by § 44-6561(A); for those acts that penalty is in lieu of the § 44-1531 penalty. The criminal classifications reach paid solicitors only: a contracted fund raiser who knowingly commits such an act is guilty of a class 6 felony, an independent solicitor of a class 1 misdemeanor. Arizona repealed its general charity registration in 2013. Other consumer fraud (A.R.S. § 44-1522) carries a civil penalty of up to $10,000 per wilful violation under § 44-1531.; short label Arizona (Class 6 FELONY for contracted fundraiser violations + $1K civil per § 44-6561; AG Consumer Fraud Act $10K per willful violation per § 44-1522) → Arizona ($1,000 civil per violation under § 44-6561; class 6 felony for contracted fund raisers; $10,000 per wilful violation under § 44-1531 for other consumer fraud); source cite A.R.S. § 44-6561 + § 44-1522 → A.R.S. § 44-6561 + § 44-1531
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  • Sep 14, 2026
    AK penalty: mechanism Class A misdemeanor + up to $25K/violation civil under Alaska CPA → Civil penalty up to $25,000 per violation under the Consumer Protection Act; class A misdemeanor for paid solicitation without registration; description Failure to register prior to soliciting in Alaska is a Class A misdemeanor under Alaska Stat. §45.68. Plus civil penalties up to $25,000 per violation under the Alaska Consumer Protection Act (Alaska Stat. §45.50.471 et seq.). Enforced by Department of Law Consumer Protection Unit. → AS 45.68.100: a person who solicits contributions for a charitable organization for compensation without registering is guilty of a class A misdemeanor. A charitable organization that solicits without registering is subject to civil penalties under the Alaska Consumer Protection Act (AS 45.50.471 - AS 45.50.561) of up to $25,000 per violation. Enforced by the Department of Law, Consumer Protection Unit.; short label Alaska (Class A misdemeanor + up to $25K/violation civil) → Alaska (civil penalty up to $25,000 per violation; class A misdemeanor for paid solicitors)
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  • Sep 14, 2026
    AK fee schedule: fee calculation notes Alaska Department of Commerce Biennial Report — $25-$30 fee per Alaska Stat. §10.20.620. Filed by July 2 every 2 years (even or odd years depending on initial filing year). NOT the Department of Law charity registration — separate corporate filing under nonprofit corp law. Late fees post-August 1. → Alaska Division of Corporations biennial report. The $25 fee is set by regulation, 3 AAC 16.050(c) (any other document filed under AS 10.20 is $25); AS 10.20.620 states the duty and no amount. Filed by July 2 every two years. Separate from the Department of Law charity registration.
    Source: commerce.alaska.gov · send source
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  • Sep 14, 2026
    AK exemption: description Candidates for national, state, or local office and political parties / committees / groups required to file financial information with the Alaska Public Offices Commission (APOC). Per Alaska Stat. §45.68.120. Note: this row was previously labeled "gaming" — corrected based on §45.68.120 verbatim. → Candidates for national, state, or local office and political parties, committees or groups required to file financial information with the Alaska Public Offices Commission or the Federal Election Commission. Per AS 45.68.120(a)(2).; source url https://law.justia.com/codes/alaska/title-45/chapter-68/section-45-68-120/ → https://www.akleg.gov/basis/statutes.asp#45.68.120
    Source: akleg.gov · send source
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  • Sep 14, 2026
    AK exemption: description Churches and religious organizations exempt from filing federal annual information return per 26 U.S.C. §6033(a)(2)(A). Per Alaska Stat. §45.68.120. → Churches and religious organizations exempt from filing a federal annual information return under 26 U.S.C. 6033(a)(3)(A). Per AS 45.68.120(a)(1).; source url https://law.justia.com/codes/alaska/title-45/chapter-68/section-45-68-120/ → https://www.akleg.gov/basis/statutes.asp#45.68.120
    Source: akleg.gov · send source
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  • Sep 14, 2026
    AK exemption: source url https://law.justia.com/codes/alaska/title-45/chapter-68/section-45-68-120/ → https://www.akleg.gov/basis/statutes.asp#45.68.120
    Source: akleg.gov · send source
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  • Sep 14, 2026
    AL penalty: mechanism $5,000 civil penalty per violation + registration cancellation (15-day cure) → Civil penalty up to $5,000 + registration cancellation (15-day notice); knowing violation: Class A misdemeanor, Class C felony on a later conviction; description Alabama Attorney General can pursue civil penalties up to $5,000 per violation under Ala. Code §13A-9-71. Enforcement is primarily CIVIL (not criminal in registration statute itself). Cancellation procedure: AG issues notice, organization has 15-day cure period; uncured violations result in registration cancellation and may proceed to court for civil penalty. Plus AG may petition court for injunctive relief. → Ala. Code § 13A-9-71: a charitable organization or person that fails to register, or to stop soliciting when required, forfeits and pays a civil penalty of up to $5,000 on petition by the Attorney General or a district attorney. The Attorney General cancels the registration of an organization that misses its annual report, with 15 days' notice (§ 13A-9-71(g)(1)). A knowing violation of the section is charitable fraud: a Class A misdemeanor on first conviction and a Class C felony on a later one (§ 13A-9-71(q)).; short label Alabama ($5,000 civil per violation + registration cancellation) → Alabama (civil penalty up to $5,000 + registration cancellation); source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf; criminal scope none → both
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  • Sep 14, 2026
    AL fee schedule: fee calculation notes $25 flat initial registration fee per Alabama AG Charitable Organizations guidance. Same fee whether filing via Alabama state form or Unified Registration Statement (URS) — AL accepts URS for initial filings. → $25 flat initial registration fee per Ala. Code § 13A-9-71(d) and the Attorney General's Charitable Organizations page.; source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: description Fraternal, patriotic, benevolent, social, educational alumni, health care foundation, historical, civil rights organizations, and civic leagues which solicit contributions SOLELY from their own membership. Per Ala. Code §13A-9-71(f). → Fraternal, patriotic, benevolent, social, educational, alumni, health care foundation, historical and civil rights organizations, including fraternities, sororities and their auxiliaries. Per Ala. Code §13A-9-71(f)(4). No membership-only condition; civic leagues that solicit only their own members are the separate (f)(5) exemption.; source url https://www.alabamaag.gov/licensing-registration/charitable-organizations/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
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  • Sep 14, 2026
    AL exemption: description Educational institutions and related foundations. Per Ala. Code §13A-9-71(f). Includes accredited educational institutions and their foundations soliciting funds. → Educational institutions and their authorized and related foundations. Per Ala. Code §13A-9-71(f)(1).; source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AL exemption: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AL deadline rule: source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    TN deadline rule: calculation notes NEW: TN SOS Annual Report under T.C.A. §48-66-203 — distinct from TNCaB charitable solicitation renewal. Every TN nonprofit corporation must file an annual report with the SOS Business Services Division on or before the FIRST DAY OF THE FOURTH MONTH following fiscal year-end (calendar-year filers: April 1). Filed via tnbear.tn.gov Business Entity Annual Report system. Fee: ~$20 per SS-4418 form references (NEEDS_FOLLOWUP for primary-source verbatim). Encoded as the first day of the fourth month after fiscal year end, from the verification quote. → T.C.A. § 48-66-203: every Tennessee nonprofit corporation files an annual report with the Secretary of State, Business Services Division, on or before the first day of the fourth month after the close of its fiscal year (a 30 June fiscal year end: 1 October; a calendar year: 1 April). Filed online through TNCaB (tncab.tnsos.gov), which replaced TNBEAR in February 2025. Distinct from the charitable solicitation renewal filed with the Division of Charitable Solicitations and Gaming. A corporation that fails to file may be administratively dissolved.; source url https://sos-prod.tnsosgovfiles.com/s3fs-public/document/ss-4418.pdf → https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4418%20P3.pdf
    Source: sos-prod.tnsosgovfiles.com · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AL deadline rule: extension available 0 → 1; extension days none → 180; extension notes No statutory extension mechanism in Ala. Code §13A-9-71. AL does NOT explicitly auto-honor IRS Form 8868. Organizations needing more time should contact AG before deadline. → Ala. Code § 13A-9-71(g)(1): "The Attorney General may extend the time for filing the reports for a period not to exceed 180 days." The request is made through the organization's registration profile on the Attorney General's site; the Attorney General publishes the extended dates (a 30 June fiscal year end: 27 March).; calculation notes Annual report due within 90 days of fiscal year close (FYE+90d) per Ala. AG guidance. Note: charitable organization registration remains in effect unless cancelled or withdrawn — only PROFESSIONAL FUNDRAISERS / commercial coventurers have annual September 30 expiration. The "all registrations expire Sep 30" note in our prior data was misapplied to charities; correct interpretation per AG website: charities file annually within 90 days of FYE. → Ala. Code § 13A-9-71(g): the annual report is due within 90 days of the close of the fiscal year (a 30 June fiscal year end: 28 September), with a $25 fee. The Attorney General's published deadline table lists 29 September for a 30 June fiscal year end, one day after the statutory count; the statutory date is shown. The charitable organization registration stays in effect unless cancelled or withdrawn; only professional fund raisers and commercial co-venturers renew each 30 September.; source url https://law.justia.com/codes/alabama/title-13a/chapter-9/article-3/section-13a-9-71/ → https://www.alabamaag.gov/wp-content/uploads/2026/05/File-Consumer-Alabama-Charitable-Code.pdf
    Source: alabamaag.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    NV deadline rule: offset anchor none → end_of_month; calculation notes Annual CSRS renewal is filed concurrently with the Annual List of Officers, both due last day of the organization's incorporation anniversary month per NRS Chapter 82. The CSRS itself runs on the same anniversary-month cycle. Late filing → $50 civil penalty per NRS § 82A.300 (escalating to $1K if 90+ days late). → NRS 82A.100(3). An organization that files no Nevada initial or annual list renews its Charitable Solicitation Registration Statement annually on the last day of the month in which the anniversary of its initial filing falls (subsection 3(b)); the engine anchors on the customer's registration date and moves to the last day of that month. An entity that files a Nevada initial or annual list files the statement with each annual list instead (subsection 3(a)); that date follows the entity's own list cycle, which we do not hold, so the anniversary date is an approximation for a Nevada-listed entity. The SOS page that carried the old quote (nvsos.gov/sos/businesses/charitable-solicitation) no longer exists; the SOS registration page is nvsos.gov/licensing/charitable-organizations.; source url https://www.nvsos.gov/sos/businesses/charitable-solicitation → https://www.leg.state.nv.us/nrs/NRS-082A.html
    Source: leg.state.nv.us · send source
    Quote not recorded in this entry.
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  • Sep 14, 2026
    KY penalty: source url https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54570 → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57152
    Made by: not recorded
  • Sep 14, 2026
    PA deadline rule: calculation notes Initial BCO-10 must be filed before any solicitation in PA per §162.5(a). No deadline-from-FYE applies until the first annual renewal cycle. → Initial BCO-10 must be filed before any solicitation in PA per §162.5(a). The 30-day clock is 10 P.S. § 162.6(a)(8), verbatim: "Charitable organizations which receive more than $25,000 in contributions shall file the appropriate registration statement within 30 days after the contributions are received." No deadline-from-FYE applies until the first annual renewal cycle.
    Source: pa.gov · send source
    Quote not recorded in this entry.
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  • Sep 14, 2026
    MN exemption: threshold type revenue → contributions
    Source: revisor.mn.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    WI exemption: threshold type revenue → contributions
    Source: docs.legis.wisconsin.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    MI exemption: threshold type revenue → contributions
    Source: law.justia.com · send source
    Quote not recorded in this entry.
    Made by: not recorded

Sep 13, 2026

  • Sep 13, 2026
    PA exemption: description Charitable organizations that receive $25,000 or LESS in contributions annually are exempt from BCO-10 registration, PROVIDED they do NOT compensate any person who conducts solicitations. CRITICAL: if contributions cross $25,000 mid-year, the organization must register with PA DOS within 30 days under §162.5. May claim initial exemption via Form BCO-9. → 10 P.S. §162.6(a)(8): an organization that receives $25,000 or less in contributions annually is exempt from BCO-10 registration if it does not compensate any person who conducts solicitations. The $25,000 is counted nationally: the BCO-10 instructions (rev. 1/2024), page 2, footnote 1, define gross annual contributions as total national contributions from all sources, not just contributions received from Pennsylvania. An organization that solicits Pennsylvania residents and crosses $25,000 must register within 30 days (§162.5). Initial exemption may be claimed on Form BCO-9.; source url https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/CharitiesSolicitationAct-1-2018.pdf → https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/-charitable-organizations.html
    Source: pa.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded

Sep 12, 2026

  • Sep 12, 2026
    TN fee schedule: fee calculation notes Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat $240 for all orgs >=$500K (no further tiering at $1M+ unlike most states). → Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier: a flat $240 for gross revenue of $500K or more.
    Source: sos.tn.gov · send source
    Quote not recorded in this entry.
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  • Sep 12, 2026
    TN fee schedule: fee calculation notes Late fee \$25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was \$10/month. Per T.C.A. §48-101-506 + TN SOS FAQ. → Late fee $25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was $10/month. Per T.C.A. §48-101-506 + TN SOS FAQ.
    Source: law.justia.com · send source
    Quote not recorded in this entry.
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  • Sep 12, 2026
    TN fee schedule: fee calculation notes Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat \$240 for all orgs >=\$500K (no further tiering at \$1M+ unlike most states). → Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat $240 for all orgs >=$500K (no further tiering at $1M+ unlike most states).
    Source: sos.tn.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 12, 2026
    TN fee schedule: fee calculation notes Tier 2 of 5 per TN SOS FAQ (post-7/1/2025 schedule). NOTE: Pre-7/1/2025 (COVID-era) this tier was \$10 flat — major fee restoration effective 2025-07-01. → Tier 2 of 5 per TN SOS FAQ (post-7/1/2025 schedule). NOTE: Pre-7/1/2025 (COVID-era) this tier was $10 flat — major fee restoration effective 2025-07-01.
    Source: sos.tn.gov · send source
    Quote not recorded in this entry.
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  • Sep 12, 2026
    TN fee schedule: fee calculation notes Tier 1 of 5 per TN SOS FAQ (post-7/1/2025 schedule). \$0 fee for orgs with <=\$50K gross revenue, but they must still file the renewal — separate from \$50K registration-exemption track. *Note: <\$50K orgs that don't solicit publicly may also qualify for the §48-101-502(a)(2) full exemption (separate annual exemption request). → Tier 1 of 5 per TN SOS FAQ (post-7/1/2025 schedule). $0 fee for orgs with <=$50K gross revenue, but they must still file the renewal — separate from $50K registration-exemption track. *Note: <$50K orgs that don't solicit publicly may also qualify for the §48-101-502(a)(2) full exemption (separate annual exemption request).
    Source: sos.tn.gov · send source
    Quote not recorded in this entry.
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  • Sep 12, 2026
    TN fee schedule: fee calculation notes Per TN SOS Initial Registration Guide. \$50 flat fee for initial registration via TNCaB online portal. NOTE: form numbers SS-6001/SS-6007 are NOT current — TN intake is 100% online via TNCaB; SS-6058 is the only related paper form (Summary of Financial Activities for non-990 filers). → Per TN SOS Initial Registration Guide. $50 flat fee for initial registration via TNCaB online portal. NOTE: form numbers SS-6001/SS-6007 are NOT current — TN intake is 100% online via TNCaB; SS-6058 is the only related paper form (Summary of Financial Activities for non-990 filers).
    Source: sos.tn.gov · send source
    Quote not recorded in this entry.
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  • Sep 12, 2026
    MD deadline rule: calculation notes Maryland SDAT Form 1 Annual Report due April 15 each year per Md. Code Ann., Tax-Prop §11-101. Fixed-date deadline — does NOT shift with fiscal year. NOT the SOS charity solicitation filing — separate corporate filing under Tax-Prop title. REQUIRED for all MD nonprofit corporations regardless of charity-exempt status. → Maryland SDAT Form 1 Annual Report due April 15 each year per Md. Code Ann., Tax-Prop. §11-101(a). Fixed-date deadline — does NOT shift with fiscal year. A corporate filing, not the charitable solicitation registration: owed by a Maryland corporation, by a foreign corporation registered or qualified to do business in Maryland, or by a person that owns property subject to Maryland property tax (§11-101(a)(3)).; source url https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/Form1_Instructions_2023.pdf → https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=11-101&enactments=false
    Source: mgaleg.maryland.gov · send source
    Quote not recorded in this entry.
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Sep 9, 2026

  • Sep 9, 2026
    RI deadline rule: calculation notes Encoded as registration_anniversary, days_offset=-30, cycle_years=1. Registration expires one year after the department approved the application; re-registration is due 30 days before that anniversary. Text read 2026-09-09 on Justia's reproduction of R.I. Gen. Laws 5-53.1-2 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word. → Due 30 days before your registration expires, one year after the department approved it.
    Source: webserver.rilegislature.gov · send source
    Quote not recorded in this entry.
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  • Sep 9, 2026
    MI deadline rule: calculation notes Encoded as offset_months=7, offset_anchor=day, offset_day NULL, days_offset=-30. Expiry is 1 year and 7 months after the fiscal year end of the financial statement the renewal reports on (same day of the month, clamped); the filing is due 30 days before that expiry. 31 December FYE renews by 1 July; 30 September by 31 March; 28 February by 29 August. Text read 2026-09-09 on Justia's reproduction of MCL 400.277 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word. → Due 30 days before your registration expires; it expires 1 year and 7 months after your fiscal year end.
    Source: legislature.mi.gov · send source
    Quote not recorded in this entry.
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  • Sep 9, 2026
    RI deadline rule: base reference fiscal_year_end → registration_anniversary; days offset 135 → -30; calculation notes Re-registration due 30 days prior to expiration (registration expires 1 year following department approval) per §5-53.1-2(e). The FYE+135d in DB approximates this for fiscal-year-aligned orgs but actual deadline is anniversary-based. IRS Form 990 extensions extend the financial-information due date. → Encoded as registration_anniversary, days_offset=-30, cycle_years=1. Registration expires one year after the department approved the application; re-registration is due 30 days before that anniversary. Text read 2026-09-09 on Justia's reproduction of R.I. Gen. Laws 5-53.1-2 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word.
    Source: webserver.rilegislature.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 9, 2026
    MI deadline rule: days offset 180 → -30; offset months none → 7; offset anchor none → day; calculation notes Renewal due 30 days before license expiration per MCL §400.277. License expires 1 year 7 months after the fiscal year end of the financial statement provided. In practice: renewal is due ~6 months after each FYE (e.g., December 31 FYE → renewal due ~July 1). → Encoded as offset_months=7, offset_anchor=day, offset_day NULL, days_offset=-30. Expiry is 1 year and 7 months after the fiscal year end of the financial statement the renewal reports on (same day of the month, clamped); the filing is due 30 days before that expiry. 31 December FYE renews by 1 July; 30 September by 31 March; 28 February by 29 August. Text read 2026-09-09 on Justia's reproduction of MCL 400.277 because the primary site blocks this network; the sentences this row already held from the primary site match Justia word for word.
    Source: legislature.mi.gov · send source
    Quote not recorded in this entry.
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Applied migrations

October 2026

  • Oct 14, 2026
    Deadlinedeadline rules extension quote
  • Oct 14, 2026
    required attachments form name
  • Oct 14, 2026
    Deadlinedeadline rules extension end
  • Oct 14, 2026
    enrichment log tax period

September 2026

  • Sep 24, 2026
    ein checks drop request evidence
  • Sep 24, 2026
    email suppressions
  • Sep 24, 2026
    mail bounces
  • Sep 24, 2026
    legal acceptances renewal statement
  • Sep 24, 2026
    Penaltystate penalties grade citation
  • Sep 24, 2026
    cycle years choices
  • Sep 23, 2026
    account drop provider tokens
  • Sep 23, 2026
    conditional duties trust proceeding kind
  • Sep 23, 2026
    user paid outside renewal
  • Sep 23, 2026
    payments
  • Sep 23, 2026
    enrichment log applied
  • Sep 23, 2026
    fact change log permanent
  • Sep 23, 2026
    form deliveries
  • Sep 23, 2026
    notice sends
  • Sep 22, 2026
    legal acceptances
  • Sep 22, 2026
    drop NY registry lookup columns
  • Sep 19, 2026
    account interactions
  • Sep 17, 2026
    prospect people newest only
  • Sep 17, 2026
    prospect website scans
  • Sep 17, 2026
    prospect people
  • Sep 17, 2026
    prospects
  • Sep 15, 2026
    Time-windowed overrideattachments thresholds overrides evidence
  • Sep 15, 2026
    conditional duties
  • Sep 15, 2026
    Deadlinedeadline rules due event
  • Sep 15, 2026
    Deadlinedeadline display form name
  • Sep 15, 2026
    fact conflicts
  • Sep 14, 2026
    source snapshots
  • Sep 14, 2026
    fact change log full trail
  • Sep 14, 2026
    Deadlinedeadline rules extension months
  • Sep 14, 2026
    AK form title
  • Sep 14, 2026
    user registrations registered here
  • Sep 13, 2026
    Feefee threshold basis backfill
  • Sep 13, 2026
    PA general money floor
  • Sep 13, 2026
    Exemptionexemptions general money floor
  • Sep 12, 2026
    monthly summary log
  • Sep 12, 2026
    user monthly summary consent
  • Sep 12, 2026
    MD 92 corporate
  • Sep 11, 2026
    incorporation fact
  • Sep 11, 2026
    Deadlinedeadline rules filing class
  • Sep 10, 2026
    checkout attempts claimed at
  • Sep 10, 2026
    user entitlement org
  • Sep 10, 2026
    memberships composite key
  • Sep 10, 2026
    user paid outside seat
  • Sep 10, 2026
    plan tier vocabulary
  • Sep 9, 2026
    account deletions
  • Sep 9, 2026
    checkout attempts
  • Sep 9, 2026
    MI RI notes
  • Sep 9, 2026
    MI RI expiry anchor
  • Sep 9, 2026
    user irs revocation notified at
  • Sep 9, 2026
    ein checks irs status
  • Sep 9, 2026
    impersonation log indexes
  • Sep 9, 2026
    impersonation log kinds
  • Sep 9, 2026
    user setup nudge sent at
  • Sep 9, 2026
    setup drafts
  • Sep 9, 2026
    ein checks
  • Sep 7, 2026
    support forwards
  • Sep 7, 2026
    fact change log
  • Sep 7, 2026
    user email suppressed
  • Sep 7, 2026
    drop states notes
  • Sep 6, 2026
    Penaltystate penalties risk class
  • Sep 6, 2026
    guest snapshot NY category
  • Sep 6, 2026
    Deadlinedeadline rules statute unit
  • Sep 6, 2026
    Deadlinedeadline rules offset months
  • Sep 6, 2026
    CA audit threshold
  • Sep 5, 2026
    drip queue last error
  • Sep 5, 2026
    reminder logs due date
  • Sep 5, 2026
    user reminders paused until
  • Sep 5, 2026
    user reminder mode
  • Sep 5, 2026
    reminder logs provider response
  • Sep 5, 2026
    reminder logs message ID
  • Sep 5, 2026
    reminder logs digest ID
  • Sep 4, 2026
    invitation from funnel
  • Sep 4, 2026
    ag inquiries created by
  • Sep 4, 2026
    filing status attested by
  • Sep 4, 2026
    user login disabled
  • Sep 4, 2026
    organization invitations
  • Sep 4, 2026
    reminder logs recipient index
  • Sep 4, 2026
    reminder logs recipient
  • Sep 4, 2026
    organization members

August 2026

  • Aug 18, 2026
    org trial
  • Aug 17, 2026
    guest calendar snapshots
  • Aug 17, 2026
    funnel events
  • Aug 13, 2026
    FeeHI fee note strip overquote history
  • Aug 13, 2026
    OR ct12 incomplete fund balance notes
  • Aug 13, 2026
    Feecustomer safe fee note residuals
  • Aug 13, 2026
    DeadlineDC deadline notes customer safe
  • Aug 13, 2026
    Feefiling status fee confirmation
  • Aug 12, 2026
    honesty NJ MO
  • Aug 11, 2026
    filing status open
  • Aug 11, 2026
    FeeMD fee form name align
  • Aug 11, 2026
    FeeMO sos timely vs late fee
  • Aug 11, 2026
  • Aug 11, 2026
    PenaltyGA penalty mechanism align
  • Aug 11, 2026
    MA GA cite lifts
  • Aug 11, 2026
    KY renewal fye offset 990
  • Aug 11, 2026
    DeadlineKY MD deadline recite
  • Aug 11, 2026
    Feeremaining fee cite lifts
  • Aug 11, 2026
    WI paraphrase recite
  • Aug 11, 2026
    Feeflagged fee verbatim lifts
  • Aug 11, 2026
    ExemptionOH exemption subsection letters
  • Aug 11, 2026
    Feemissing secondary form fees
  • Aug 11, 2026
    FeeMO corporate fee disambiguate
  • Aug 11, 2026
    FeeWV fee bracket bounds
  • Aug 11, 2026
    Re-verificationOH verbatim recite
  • Aug 10, 2026
    user contributions
  • Aug 10, 2026
    Feefee threshold basis
  • Aug 10, 2026
    FeeMD fee bracket bounds
  • Aug 10, 2026
    clear fabricated registration dates
  • Aug 10, 2026
    impersonation log

May 2026

  • May 11, 2026
    citation drift 20260511
  • May 4, 2026
    citation drift 20260504
  • May 2, 2026
    overnight 2026 05 02 il9 md56
  • May 2, 2026
    overnight 2026 05 02 WA 28
  • May 2, 2026
    overnight 2026 05 02 TN 219
  • May 2, 2026
    overnight 2026 05 02 WA 237 lift
  • May 2, 2026
    Feeovernight 2026 05 02 MN fees 56
  • May 2, 2026
    overnight 2026 05 02 VA MD MO dl lifts
  • May 2, 2026
    overnight 2026 05 02 ME OR PA lifts
  • May 2, 2026
    overnight 2026 05 02 DC TN chrome lifts
  • May 2, 2026
    overnight 2026 05 02 WI MD chrome lifts
  • May 2, 2026
    overnight 2026 05 02 IA ND MD lifts
  • May 2, 2026
    overnight 2026 05 02 fail resolution
  • May 2, 2026
    overnight 2026 05 02 more substring lifts
  • May 2, 2026
    overnight 2026 05 02 substring lifts
  • May 2, 2026
    add substring check columns
  • May 1, 2026
    overnight 2026 04 30 audit remediation

April 2026

  • Apr 30, 2026
    ExemptionNY exemptions verbatim 172a pull
  • Apr 30, 2026
    FeeOR fee tiers verbatim ct12 2025
  • Apr 30, 2026
    ExemptionNJ exemptions verbatim chrome mcp pull
  • Apr 30, 2026
    Deadlineadd cycle years to deadline rules
  • Apr 30, 2026
    Re-verificationMA 8e verbatim chrome mcp pull
  • Apr 30, 2026
    ExemptionMS exemption rebuild chrome mcp verbatim
  • Apr 30, 2026
    Feekshimd fee tiers verbatim chrome mcp p0
  • Apr 30, 2026
    PenaltyNY penalty replace CA fee verify data quality pass
  • Apr 30, 2026
    Data seedIA LA NE SD seed state rows penalties 100pct coverage
  • Apr 29, 2026
    Data seedID MT WY VT seed state rows penalties
  • Apr 29, 2026
    Data seedDE IN seed state rows penalties
  • Apr 29, 2026
    Data seedAZ seed state row penalties
  • Apr 29, 2026
    ExemptionWV bundle penalties audit threshold p0 fee tier exemptions
  • Apr 29, 2026
    ExemptionUT bundle penalty exemptions notes refresh
  • Apr 29, 2026
    ExemptionND bundle penalties exemptions deadlines
  • Apr 29, 2026
    ExemptionNM bundle penalties audit threshold exemptions deadlines
  • Apr 29, 2026
    ExemptionNV bundle penalties deadlines exemptions annual list
  • Apr 29, 2026
    ExemptionMS bundle penalties audit threshold deadline correction exemptions
  • Apr 29, 2026
    ExemptionKS bundle penalties audit threshold exemptions deadlines
  • Apr 29, 2026
    ExemptionHI bundle penalties audit threshold deadline dual rule exemptions
  • Apr 29, 2026
    ExemptionAR bundle penalties deadlines exemptions audit threshold sos
  • Apr 29, 2026
    Data seedTX seed state row penalties franchise tax sos periodic
  • Apr 29, 2026
    ExemptionME bundle penalties deadlines exemptions fees audit
  • Apr 29, 2026
    ExemptionSC bundle penalties deadlines exemptions fees
  • Apr 29, 2026
    ExemptionRI bundle penalties deadlines exemptions fees audit sos
  • Apr 29, 2026
    ExemptionAK bundle penalties deadlines exemptions fees biennial
  • Apr 29, 2026
    ExemptionOK bundle penalties deadlines exemptions fees sos
  • Apr 29, 2026
    ExemptionKY bundle penalties deadlines exemptions fees sos
  • Apr 29, 2026
    ExemptionAL bundle penalties deadlines exemptions fees
  • Apr 29, 2026
    ExemptionOR bundle penalties deadlines exemptions fees sos
  • Apr 29, 2026
    ExemptionNH bundle penalties deadlines exemptions fees audit thresholds sos
  • Apr 29, 2026
    ExemptionMD bundle penalties deadlines exemptions fees sdat
  • Apr 29, 2026
    ExemptionDC bundle penalties deadlines exemptions fees biennial report
  • Apr 29, 2026
    ExemptionCO bundle penalties deadlines exemptions fees periodic report
  • Apr 29, 2026
    ExemptionCT bundle penalties deadlines exemptions fees sos
  • Apr 29, 2026
    ExemptionWI bundle p0 fee penalties deadlines exemptions audit thresholds corp AR
  • Apr 29, 2026
    ExemptionWA bundle penalties deadlines exemptions fees audit thresholds
  • Apr 29, 2026
    ExemptionMN bundle p0 deadline penalties exemptions fees sos
  • Apr 29, 2026
    ExemptionMO bundle penalties deadlines exemptions fees sos
  • Apr 29, 2026
    ExemptionVA bundle p0 fees penalties deadlines exemptions scc
  • Apr 29, 2026
    ExemptionMI bundle penalties deadlines exemptions fees lara
  • Apr 29, 2026
    ExemptionOH bundle fees penalties deadlines exemptions sos
  • Apr 29, 2026
    ExemptionTN bundle deadlines audit exemptions annual report
  • Apr 29, 2026
    PenaltyTN penalty schedule
  • Apr 29, 2026
    FeeTN fees p0 correction
  • Apr 29, 2026
    FeeMA fee schedules p0 correction
  • Apr 29, 2026
    MA soc annual report
  • Apr 29, 2026
    DeadlineMA deadline rules verified
  • Apr 29, 2026
    PenaltyMA penalty schedule
  • Apr 29, 2026
    FeeNJ fees and deadlines verified
  • Apr 29, 2026
    CorrectionNJ audit threshold correction
  • Apr 29, 2026
    PenaltyNJ penalty schedule
  • Apr 29, 2026
    FeeGA fees and sos annual registration
  • Apr 29, 2026
    PenaltyGA penalty schedule
  • Apr 29, 2026
    ExemptionGA exemptions statutory rows
  • Apr 29, 2026
    FeeNC fee schedules verified
  • Apr 29, 2026
    ExemptionNC exemptions statutory rows
  • Apr 29, 2026
    PenaltyNC penalty schedule
  • Apr 29, 2026
    DeadlineNC deadline rules verified
  • Apr 29, 2026
    ExemptionIL exemptions statutory rows
  • Apr 29, 2026
    IL audit threshold sunset clause
  • Apr 29, 2026
    IL sos nfp annual report
  • Apr 29, 2026
    PenaltyIL penalty schedule
  • Apr 29, 2026
    DeadlineIL deadline rules verified
  • Apr 29, 2026
    FeeIL fee schedules verified
  • Apr 28, 2026
    PA financial statement tier conditions
  • Apr 28, 2026
    PA annual report act 122
  • Apr 28, 2026
    DeadlinePA deadline rules verified
  • Apr 28, 2026
    FeePA fee schedule verified
  • Apr 28, 2026
    ExemptionPA exemptions statutory rows
  • Apr 28, 2026
    PenaltyPA penalty schedule
  • Apr 28, 2026
    FL cpa prep conditional row
  • Apr 28, 2026
    FL sla and cpa prep callouts
  • Apr 28, 2026
    FL sunbiz annual report
  • Apr 28, 2026
    ExemptionFL exemptions statutory rows
  • Apr 28, 2026
    PenaltyFL penalty schedule
  • Apr 28, 2026
    FL renewal irs conditional extension
  • Apr 28, 2026
    FeeFL fee schedule statutory tiers
  • Apr 28, 2026
    extension conditional on irs
  • Apr 28, 2026
    Correctionfix CA form199 portal url
  • Apr 28, 2026
    extension auto granted MA MD
  • Apr 28, 2026
    NY dos dual filing triggers
  • Apr 28, 2026
    Deadlinedeadline rules extension auto granted
  • Apr 28, 2026
    enrichment gap queue
  • Apr 28, 2026
    FeeNY raffle deadline and fee
  • Apr 28, 2026
    NY conducts raffles
  • Apr 28, 2026
    user NY columns
  • Apr 28, 2026
    user last enriched at
  • Apr 27, 2026
    user ntee and assets
  • Apr 27, 2026
    enrichment log
  • Apr 27, 2026
    NY tier1 data
  • Apr 27, 2026
    state audit thresholds followup
  • Apr 27, 2026
    state audit thresholds
  • Apr 27, 2026
    ag inquiries
  • Apr 27, 2026
    ExemptionCA welfare exemption deadline opt gated
  • Apr 27, 2026
    DeadlineCA raffle deadlines opt gated
  • Apr 27, 2026
    citation drift 20260427
  • Apr 26, 2026
    user reminders unsubscribed
  • Apr 25, 2026
    CA ag registry status
  • Apr 25, 2026
    CA verification quotes
  • Apr 25, 2026
    Deadlinemulti form deadlines
  • Apr 24, 2026
    CA conducts raffles
  • Apr 24, 2026
    CA owns real property
  • Apr 24, 2026
    CA sales tax opt IN
  • Apr 24, 2026
    CA bingo opt IN
  • Apr 24, 2026
    CA charity reg and corp numbers
  • Apr 24, 2026
    CA CT tr1 threshold inclusive
  • Apr 24, 2026
    CA audit threshold inclusive
  • Apr 24, 2026
    FeeCA fee tier boundaries
  • Apr 24, 2026
    CA rrf1 required filing
  • Apr 24, 2026
    ExemptionCA statutory exemptions
  • Apr 24, 2026
    Deadlinestate deadline overrides
  • Apr 24, 2026
    DeadlineCA renewal deadline notes
  • Apr 24, 2026
    Penaltystate penalties

Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.