Change log

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.”

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.”

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.”

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.”

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.”

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.”

HI deadline rule: extension days 180 → none; extension months none → 6

Source: capitol.hawaii.gov · send source

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

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

HI deadline rule: form name Hawaii Charity Initial Registration → Hawaii Initial Registration

Source: law.justia.com · send source