Change log

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.”

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”

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.”

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”

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.”

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”