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.

Showing 20 database migrations and 239 fact changes in deadline.Show all →

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
    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 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
    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
    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 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 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

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
    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 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 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
    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
    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
    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 16, 2026

  • 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
    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
    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
    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 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
    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
    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 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 15, 2026

  • 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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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 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 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
    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 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 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 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 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 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
    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 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
    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 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
    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 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 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
    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 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 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
    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
    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 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 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 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 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 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
    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 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 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 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 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 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
    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 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 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 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”
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  • 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.”
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  • 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”
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  • 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
    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 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”
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  • 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.”
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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
    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
    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
    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
    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 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
    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 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 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 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.
    Source: none recorded
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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
    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
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  • 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
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  • 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
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  • 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
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  • 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
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Sep 12, 2026

  • 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
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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
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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
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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.
    Made by: not recorded

Applied migrations

October 2026

  • Oct 14, 2026
    Deadlinedeadline rules extension quote
  • Oct 14, 2026
    Deadlinedeadline rules extension end

September 2026

  • Sep 15, 2026
    Deadlinedeadline rules due event
  • Sep 15, 2026
    Deadlinedeadline display form name
  • Sep 14, 2026
    Deadlinedeadline rules extension months
  • Sep 11, 2026
    Deadlinedeadline rules filing class
  • Sep 6, 2026
    Deadlinedeadline rules statute unit
  • Sep 6, 2026
    Deadlinedeadline rules offset months

August 2026

April 2026

  • Apr 30, 2026
    Deadlineadd cycle years to deadline rules
  • Apr 29, 2026
    DeadlineMA deadline rules verified
  • Apr 29, 2026
    DeadlineNC deadline rules verified
  • Apr 29, 2026
    DeadlineIL deadline rules verified
  • Apr 28, 2026
    DeadlinePA deadline rules verified
  • Apr 28, 2026
    Deadlinedeadline rules extension auto granted
  • Apr 27, 2026
    DeadlineCA raffle deadlines opt gated
  • Apr 25, 2026
    Deadlinemulti form deadlines
  • Apr 24, 2026
    Deadlinestate deadline overrides
  • Apr 24, 2026
    DeadlineCA renewal deadline notes

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.