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 3 database migrations and 16 fact changes affecting KY.Show all →
Fact changes
Sep 24, 2026
- Sep 24, 2026KY 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 15, 2026
- Sep 15, 2026KY required attachment: source url none → https://www.ag.ky.gov/Resources/Consumer-Resources/charity/Pages/registration.aspx; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026KY required attachment: source url none → https://www.ag.ky.gov/Resources/Consumer-Resources/charity/Pages/registration.aspx; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026KY required attachment: source url none → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35030; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026KY 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, 2026KY 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, 2026KY 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, 2026KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
Source: apps.legislature.ky.gov · send source
“(4) Local solicitations by a student group or parent-teacher association for its campus or group connected activities with the approval of the administration of the educational institution.”
Made by: not recorded - Sep 15, 2026KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
Source: apps.legislature.ky.gov · send source
“(1) Solicitations by an organization of contributions from its members and their families only, if membership is not included in a solicitation to avoid the provisions of KRS 367.650 to 367.670, is not granted upon the basis of contributions alone, and is within the exception of KRS 367.650(3).”
Made by: not recorded - Sep 15, 2026KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
Source: apps.legislature.ky.gov · send source
“(3) Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution and their families, and from corporations, for the continuance of an established educational program.”
Made by: not recorded - Sep 15, 2026KY exemption: source url https://law.justia.com/codes/kentucky/2024/chapter-367/section-367-660/ → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35032
Source: apps.legislature.ky.gov · send source
“(2) Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and civic purposes employed by nonreligious organizations.”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026KY required attachment: description URS form for initial registration → URS is required only if the charity has not yet filed an IRS Form 990.; is conditional 0 → 1; condition description none → Charity has not yet filed an IRS Form 990Made by: not recorded
- Sep 14, 2026KY penalty: description Kentucky imposes one of the most severe penalty regimes among audited states: Class D FELONY for knowing violations of KRS 367.657 or filing false/incorrect information per KRS 367.990(10)(c). Class D felony = 1-5 years imprisonment + fine. KY joins CO and NH as the third audited state with felony classification. Plus KCPA civil remedies under KRS 367.170 (Kentucky Consumer Protection Act). → Any person who knowingly violates the listed sections of KRS 367.650 to 367.670, or who knowingly gives false or incorrect information to the Attorney General in required statements or reports, is guilty of a Class D felony (KRS 367.990(9)(c)), punishable by imprisonment of not less than one year nor more than five years (KRS 532.060(2)(d)).; source cite KRS 367.990(10)(c) → KRS 367.990(9)(c); criminal scope organization → bothMade by: not recorded
- Sep 14, 2026KY 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, 2026KY 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, 2026KY penalty: source url https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54570 → https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57152Made by: not recorded
Applied migrations
August 2026
- Aug 11, 2026KY renewal fye offset 990
- Aug 11, 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.