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.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 2 database migrations and 48 fact changes affecting HI.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026HI 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
Sep 24, 2026
- Sep 24, 2026HI penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0701/HRS_0701-0107.htm; grade source cite none → HRS § 701-107(3), grading HRS § 467B-10(2)Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026HI penalty: risk class civil → unclassifiedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026HI required attachment: source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026HI required attachment: source url none → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026HI 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, 2026HI 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, 2026HI exemption: exemption type educational → support_org
Source: data.capitol.hawaii.gov · send source
“having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3)”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$350, if total revenue is at least $2,000,000 but less than $5,000,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$600, if total revenue is $5,000,000 or more”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$250, if total revenue is at least $1,000,000 but less than $2,000,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$200, if total revenue is at least $500,000 but less than $1,000,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$150, if total revenue is at least $250,000 but less than $500,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$100, if total revenue is at least $100,000 but less than $250,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$50, if total revenue is at least $50,000 but less than $100,000”
Made by: not recorded - Sep 15, 2026HI fee schedule: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm
Source: data.capitol.hawaii.gov · send source
“$25, if total revenue is at least $25,000 but less than $50,000”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: data.capitol.hawaii.gov · send source
“(3) Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations or their successor organizations: (A) Hawaii Association of Independent Schools; (B) Western Association of Schools and Colleges; (C) Middle States Association of Colleges and Schools; (D) New England Association of Schools and Colleges; (E) Higher Learning Commission; (F) Northwest Commission on Colleges and Universities; (G) Southern Association of Colleges and Schools; (H) The National Association for the Education of Young Children; or (I) Cognia;”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: data.capitol.hawaii.gov · send source
“Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the Internal Revenue Service pursuant to section 6033(a)(3)(A)(i) and (iii) and (C)(i) of the Internal Revenue Code, as amended;”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: data.capitol.hawaii.gov · send source
“Any charitable organization that normally receives less than $25,000 in contributions annually, if the organization does not employ or compensate a professional solicitor or professional fundraising counsel.”
Made by: not recorded - Sep 15, 2026HI 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, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
Source: data.capitol.hawaii.gov · send source
“Any agency of this State, another state, or the federal government”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
Source: data.capitol.hawaii.gov · send source
“Any corporation established by an act of the United States Congress that is required by federal law to submit to Congress annual reports, fully audited by the United States Department of Defense”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
Source: data.capitol.hawaii.gov · send source
“Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm; source quote replaced
Source: data.capitol.hawaii.gov · send source
“having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3)”
Made by: not recorded - Sep 15, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: data.capitol.hawaii.gov · send source
“Parent-teacher associations”
Made by: not recorded - Sep 15, 2026HI penalty: criminal scope none → bothMade by: not recorded
- Sep 15, 2026HI 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, 2026HI required attachment: description Form 990, 990-EZ or 990-PF with all attached schedules except Schedule B, uploaded with the annual report → Copy of Form 990, 990-EZ, or 990-PF as filed with the IRS, when the organization files one of those forms.; is conditional 0 → 1; condition description none → Attach 990 / 990-EZ / 990-PF when the organization files one of those forms. Include Form 990-T if required. A Form 990-N filer, or an organization not required to file 990/EZ/PF, files the annual report the department prescribes instead (HRS § 467B-6.5(a)).Made by: not recorded
- Sep 15, 2026HI fee schedule: fee calculation notes Hawaii annual report fee tier per HRS § 467B-6.5(c)(1): $0 for organizations with total revenue less than $25,000. Verbatim verified 2026-04-30 from capitol.hawaii.gov. Note: small-org < $25K is exempt from registration entirely under § 467B-2.1 if no professional solicitor used. → $0 annual-report fee when total revenue is less than $25,000 (HRS § 467B-6.5(c)(1)) for a registered organization. That is not the small-org exemption. The exemption is § 467B-11.5(8): contributions, not total revenue; it also bars professional fundraising counsel; and it still requires an approved exemption application.
Source: capitol.hawaii.gov · send source
“$0, if total revenue is less than $25,000”
Made by: not recorded - Sep 15, 2026HI 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 14, 2026
- Sep 14, 2026HI deadline rule: extension days 180 → none; extension months none → 6
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI penalty: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0009_0007.htmMade by: not recorded
- Sep 14, 2026HI fee schedule: revenue min none → $2,000,000; revenue max none → $5,000,000
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI fee schedule: revenue max $5,000,000 → $2,000,000
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI fee schedule: revenue min $25,000 → $50,000
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI fee schedule: revenue min $0 → $25,000; revenue max $25,000 → $50,000
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI fee schedule: revenue min none → $0; revenue max none → $25,000
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: description Educational institutions licensed or accredited by the Hawaii Association of Independent Schools, the Western Association of Schools and Colleges, the Middle States Association of Colleges and Schools, the New England Association of Schools and Colleges, the Higher Learning Commission, or any other accrediting agency approved by the AG. → Educational institutions licensed or accredited by the Hawaii Association of Independent Schools, the Western Association of Schools and Colleges, the Middle States Association of Colleges and Schools, the New England Association of Schools and Colleges, the Higher Learning Commission, the Northwest Commission on Colleges and Universities, the Southern Association of Colleges and Schools, The National Association for the Education of Young Children or Cognia, or their successors. Per HRS § 467B-11.5(3). The exemption starts when the Attorney General approves the organization's exemption application.; source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2025/title-25/chapter-467b/section-467b-11-5/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: source url https://law.justia.com/codes/hawaii/2024/title-25/chapter-467b/section-467b-2-1/ → https://www.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0011_0005.htm
Source: capitol.hawaii.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: requires filing 0 → 1
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: requires filing 0 → 1
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: requires filing 0 → 1
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: requires filing 0 → 1
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI exemption: requires filing 0 → 1
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026HI deadline rule: form name Hawaii Charity Initial Registration → Hawaii Initial Registration
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded
Applied migrations
August 2026
- Aug 13, 2026
April 2026
- Apr 29, 2026
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.