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 2 database migrations and 45 fact changes affecting AR.Show all →

Fact changes

Oct 14, 2026

  • 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
    AR required attachment added: registration type initial; attachment name Notarized affirmation on Form CR-01; description The person signing for the organization swears or affirms the Form CR-01 registration before a notary public, who completes the form's notary block.; is conditional 0; form number CR-01; form url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    AR required attachment added: registration type renewal; attachment name Notarized affirmation on Form CR-03; description The person signing for the organization swears or affirms the Form CR-03 report before a notary public, who completes the form's notary block.; is conditional 0; form number CR-03; form url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; verification status verified
    Made by: CharityFile operator
  • Oct 14, 2026
    AR fee schedule: fee calculation notes The annual financial report (Form CR-03) is filed at no cost: the form's submission list names no fee, and the Secretary of State charges no fee to register a charitable organization. Due within 180 days after the fiscal year end per Ark. Code Ann. § 4-28-403. → Fee not confirmed: Form CR-03 and the Secretary of State's charitable registration instructions list what to submit with the annual financial report but state no fee, and no source read says the report is free.; verification status verified → flagged
    Source: sos.arkansas.gov · send source
    “The following must be submitted: 1. A completed Annual Financial Reporting Form; 2. A copy of the organization's Internal Revenue Service Form 990, Form 990-EZ, or 990-N, if required to file such form;”
    Made by: CharityFile operator

Sep 23, 2026

  • Sep 23, 2026
    AR penalty: risk class felony → unclassified
    Made by: CharityFile operator

Sep 15, 2026

  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_5-2025_2.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    AR required attachment: source url none → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    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
    AR conditional duty added: condition kind exemption_notice; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR conditional duty added: condition kind nonprofit_corporation; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR conditional duty added: condition kind paid_solicitor; source url https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source quote replaced
    Source: sos.arkansas.gov · send source
    “Any person or entity who solicits solely for the benefit of organizations exempt from registration.”
    Made by: not recorded
  • Sep 15, 2026
    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
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F1999%2FPublic%2FACT1198.pdf; source quote replaced
    Source: arkleg.state.ar.us · send source
    “Governmental Organizations” - any department branch, or other”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any candidate for national, state, or local elective office or a political party or other committee required to file information with the Federal Election Commission or any state election commission or its equivalent agency.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any charitable organization that does not intend to solicit and receive, and does not actually receive, contributions (in-state or out-of-state) in excess of $50,000 during a calendar year if (1) all of its functions, including its fund- raising, are carried on by persons who are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any nonprofit hospital licensed by this state or any other state.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any parent-teacher association or educational institution, the curricula of which, in whole or in part, are registered or approved by any state or the United States, directly, or by acceptance of accreditation by an accrediting body.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf; source quote replaced
    Source: sos.arkansas.gov · send source
    “Any bona fide, duly constituted, religious entity that (1) is exempt from taxation pursuant to the Internal Revenue Code and (2) no part of the entity’s income inures to the direct benefit of any individual.”
    Made by: not recorded
  • Sep 15, 2026
    AR audit threshold: basis annual_contributions → contributions; basis label preceding fiscal-year contributions (NEW per Act 2023, No. 338, eff. Aug 1, 2023): audit at >$1M, CPA review at >$500K to ≤$1M → preceding fiscal-year contributions: audit if in excess of $1,000,000; review if in excess of $500,000 but less than $1,000,000 (Act 338 / CR-03); source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-403/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AR penalty: mechanism DTPA enforcement: civil penalty up to 10K per violation + Class A misdemeanor for knowing violations + felony for fraud scenarios → DTPA remedies, penalties, restitution, and injunction (Act 1198 § 16); description Arkansas charitable solicitation violations are deflected to the Deceptive Trade Practices Act (A.C.A. § 4-88-101 et seq.) via § 4-28-416. The Attorney General may seek remedies, penalties, restitution, and injunctive relief — including civil penalties up to $10,000 per violation under § 4-88-113. Knowing/willful conduct can additionally constitute a Class A misdemeanor or, in certain fraud scenarios, a felony. Enforcement reaches both Arkansas-domiciled organizations and any organization soliciting Arkansas residents. → A violation of the Charitable Solicitations Act of 1999 is an unfair and deceptive act under the Deceptive Trade Practices Act, § 4-88-101 et seq., and DTPA remedies are available to the Attorney General (Act 1198 § 16). § 4-28-416 as added by Act 727 of 2017 is AG access to records filed with the Secretary of State, not the DTPA deflection. Class A misdemeanor / felony language is not the current 4-28 penalty.; short label Arkansas (DTPA enforcement: AG remedies, civil penalty up to $10,000/violation, restitution, injunctive relief) → Arkansas (DTPA: a violation of the 1999 Act is an unfair and deceptive act; AG remedies); source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-416/ → https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F1999%2FPublic%2FACT1198.pdf; criminal scope organization → both; source quote replaced
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Governmental organizations, i.e., any department branch or other instrumentality of the federal, state, or local governments.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Political candidates and organizations, i.e., any candidate for national, state, or local elective office or a political party or other committee required to file information with the Federal Election Commission or any state election commission or its equivalent agency.”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: sos.arkansas.gov · send source
    “Any person who solicits solely for the benefit of organizations described in subdivisions (1)-(4) of this section”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any charitable organization which does not intend to solicit and receive, and does not actually receive, contributions in excess of fifty thousand dollars ($50,000) during a calendar year if all of its functions, including fund-raising functions, are carried on by persons who are unpaid for their services”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any nonprofit hospital licensed by this state or in any other state”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any parent-teacher association or educational institution, the curricula of which in whole or in part are registered or approved by any state or the United States either directly or by acceptance of accreditation by an accrediting body”
    Made by: not recorded
  • Sep 15, 2026
    AR exemption: requires filing 0 → 1
    Source: law.justia.com · send source
    “Any bona fide, duly constituted religious entity that is exempt from taxation pursuant to the Internal Revenue Code and has no part of its net income inuring to the direct benefit of any individual”
    Made by: not recorded
  • Sep 15, 2026
    AR deadline rule: extension notes Ark. Code Ann. § 4-28-403(d), as amended by Act 338 of 2023: the Secretary of State may grant an extension of up to six months on the organization's filing a notice that states the need for an extension, and an additional three months. Granted at the discretion of the Secretary of State. → The Secretary of State may grant an extension not to exceed six months upon a notice that states the need, and an additional three months upon written request (Act 338 of 2023 § 4-28-403(d)). Not automatic. Not IRS-conditional. CR-03 prints only six months and omits the extra three.
    Source: law.justia.com · send source
    “Each charitable organization subject to this subchapter shall file with the Secretary of State an annual financial report on forms prescribed by the Secretary of State no later than one hundred eighty (180) days after the last date of the charitable organization's fiscal year.”
    Made by: not recorded

Sep 14, 2026

  • Sep 14, 2026
    AR deadline rule: extension days 270 → none; extension months none → 9
    Source: law.justia.com · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AR exemption: description Persons soliciting solely for the benefit of organizations exempt under Ark. Code Ann. § 4-28-404(1)-(4): religious, educational, political and governmental organizations. The Secretary of State's Form EX-01 describes the category as any person or entity who solicits solely for the benefit of organizations exempt from registration. → Persons or entities who solicit solely for the benefit of organizations exempt from registration, as the Secretary of State's Form EX-01 words the exemption under Ark. Code Ann. § 4-28-404.; source url https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-28/subchapter-4/section-4-28-404/ → https://www.sos.arkansas.gov/uploads/bcs/SoS_EX-01_ExemptOrganizationVerification2025_1.pdf
    Source: sos.arkansas.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • 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
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AR exemption: description Persons soliciting solely for the benefit of organizations covered by the religious / educational / hospital / small-org exemptions. → Persons soliciting solely for the benefit of organizations exempt under Ark. Code Ann. § 4-28-404(1)-(4): religious, educational, political and governmental organizations. The Secretary of State's Form EX-01 describes the category as any person or entity who solicits solely for the benefit of organizations exempt from registration.
    Source: law.justia.com · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AR fee schedule: fee calculation notes Annual financial report (Form CR-03) is filed at no cost; due no later than 180 days after the organization fiscal-year end per A.C.A. § 4-28-403. → The annual financial report (Form CR-03) is filed at no cost: the form's submission list names no fee, and the Secretary of State charges no fee to register a charitable organization. Due within 180 days after the fiscal year end per Ark. Code Ann. § 4-28-403.; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/for-charities → https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
    Source: sos.arkansas.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded
  • Sep 14, 2026
    AR fee schedule: fee calculation notes Charitable organization registration with Arkansas Secretary of State has no filing fee. Form CR-01 is the initial registration; the annual financial report (CR-03) is also $0. (Paid solicitor registration is $200 with a $10,000 bond per § 4-28-407 — separate from charity-side filings.) → Charitable organization registration (Form CR-01) with the Arkansas Secretary of State has no filing fee, per the Secretary of State's Charitable Registration in Arkansas booklet.; source url https://www.sos.arkansas.gov/business-commercial-services-bcs/for-charities → https://www.sos.arkansas.gov/uploads/bcs/SoS_-CharitableRegistrationInArkansas_5.2025__1.pdf
    Source: sos.arkansas.gov · send source
    Quote not recorded in this entry.
    Made by: not recorded

Applied migrations

April 2026

  • Apr 29, 2026
    ExemptionAR bundle penalties deadlines exemptions audit threshold sos
  • Apr 29, 2026
    ExemptionWI bundle p0 fee penalties deadlines exemptions audit thresholds corp AR

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.