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 1 database migration and 16 fact changes affecting NM.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026NM deadline rule: extension quote added; extension source url none → https://secure.nmdoj.gov/coros/
Source: secure.nmdoj.gov · send source
“Extension Requests must be done before the due date within NM-COROS. No Exceptions!. To request a six month extension, click the “request or view extensions” link on the registration home page. Filing for an extension with the Internal Revenue Service (IRS) is a separate matter and does not fulfill the requirement for an organization to request an extension of the due date to file its annual reports with the New Mexico Department of Justice.”
Made by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026NM penalty: source cite NMSA 1978 § 57-22-9, § 57-22-9.1(J), § 57-22-6(D) → NMSA 1978 § 57-22-9, § 57-22-9.1(J)Made by: not recorded
Sep 15, 2026
- Sep 15, 2026NM required attachment: source url none → https://nmdoj.gov/wp-content/uploads/NM-Charitable-Organization-Auditor-and-Auditor-Changes-2024.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026NM required attachment: source url none → https://nmdoj.gov/get-help/charities/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026NM deadline rule: due event none → before soliciting funds in New Mexico
Source: nmdoj.gov · send source
“Organizations must register with the New Mexico Department of Justice before soliciting funds in New Mexico. Organizations that exist and operate in New Mexico must also register within thirty days of the organization’s creation even if they do not begin soliciting.”
Made by: not recorded - Sep 15, 2026NM fee schedule: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://secure.nmdoj.gov/coros; source quote replaced
Source: secure.nmdoj.gov · send source
“There are no fees involved to register.”
Made by: not recorded - Sep 15, 2026NM fee schedule: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://secure.nmdoj.gov/coros; source quote replaced
Source: secure.nmdoj.gov · send source
“There are no fees involved to register.”
Made by: not recorded - Sep 15, 2026NM exemption: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do#a22; source quote replaced
Source: nmonesource.com · send source
“educational institutions and organizations defined in Section 6-5A-1 NMSA 1978”
Made by: not recorded - Sep 15, 2026NM exemption: source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do#a22
Source: nmonesource.com · send source
“The Charitable Solicitations Act shall not apply to a religious organization, even if it is a charitable organization.”
Made by: not recorded - Sep 15, 2026NM required attachment: description 990, 990-EZ, or 990-PF → Form 990, 990EZ or 990PF and Schedule A if the organization is required to file that form with the IRS; otherwise the attorney general annual report form (NMSA 1978 § 57-22-6(C)).; is conditional 0 → 1; condition description none → Organization is required to file Form 990, 990EZ or 990PF with the IRSMade by: not recorded
- Sep 15, 2026NM penalty: mechanism AG injunctive relief + civil penalties + restitution; $100 late filing fee → AG injunctive relief, civil penalties, financial accounting, or restitution; $5,000 per-violation civil penalty; $100 late filing fee; description New Mexico Attorney General (DOJ Charities Unit) enforces the Charitable Solicitations Act per NMSA § 57-22-9 — may seek injunctive relief, civil penalties, financial accounting, or restitution from any person who has failed to comply with registration, filing, or disclosure provisions. NMSA § 57-22-6 also imposes a $100 late filing fee for failure to register before solicitation, failure to timely file annual reports, or failure to timely request an extension. The Charitable Solicitations Act (NMSA Ch. 57 art. 22) does not contain misdemeanor or felony classification. → The attorney general may, in the name of the state, seek injunctive relief, civil penalties, financial accounting or restitution from any person who has failed to comply with the registration, filing or disclosure provisions of the Charitable Solicitations Act (NMSA 1978 § 57-22-9(B)). In an action under that Act, if the court finds that a person has violated a provision of the Act or rules promulgated under it, the attorney general may recover on behalf of the state a maximum civil penalty of $5,000 per violation (§ 57-22-9.1(J)). A charitable organization that fails to register before a solicitation is made or fails to timely file Subsection C tax filings may be assessed a $100 late filing fee (§ 57-22-6(D)). Chapter 57, Article 22 does not classify a violation as a misdemeanor or felony; § 57-22-9.1(I) states that section is not applicable to criminal prosecutions.; short label New Mexico (AG injunctive relief + civil penalties + restitution per § 57-22-9; $100 late filing fee per § 57-22-6) → New Mexico (AG injunctive relief and restitution per § 57-22-9(B); civil penalty of $5,000 per violation per § 57-22-9.1(J); $100 late filing fee per § 57-22-6(D)); source url https://law.justia.com/codes/new-mexico/2006/nmrc/jd_57-22-9-13401.html → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source cite NMSA § 57-22-9 + § 57-22-6 → NMSA 1978 § 57-22-9, § 57-22-9.1(J), § 57-22-6(D); source quote replacedMade by: not recorded
- Sep 15, 2026NM audit threshold: basis total_revenue → total_expenses; basis label total expenses (NEW per SB 240, eff. 2024-01-01) — independent CPA audit per GAAP required when total expenses exceed $750,000. Prior threshold was $500K revenue. NM uniquely measures by expenses, not contributions/revenue, among audited states. → total expenses; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source cite NMSA § 57-22-6 (amended SB 240) → NMSA 1978 § 57-22-6(C); source quote replacedMade by: not recorded
- Sep 15, 2026NM exemption: description Catastrophe-relief solicitations exempt if: (a) the beneficiary individual or group is named at the time of solicitation; (b) the purpose is clearly stated; AND (c) funds are deposited directly to the beneficiary's FDIC-insured account established for that sole purpose. Common pattern for one-off GoFundMe-style local emergency campaigns. → Persons soliciting for an individual or group that has suffered a medical or other catastrophe, when the individual or group is identified by name at the time of the solicitation, the purpose for the solicited contribution is clearly stated, and the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary (NMSA 1978 § 57-22-4(B)(2)).; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-4/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source quote replaced
Source: nmonesource.com · send source
“the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary.”
Made by: not recorded - Sep 15, 2026NM fee schedule: fee calculation notes $100 late filing fee per NMSA § 57-22-6 for: (a) failure to register before any solicitation, (b) failure to timely file annual report, OR (c) failure to timely file an extension request. Single penalty amount across all three triggers. → Late filing fee of $100 under NMSA 1978 § 57-22-6(D) when a charitable organization fails to register before a solicitation is made, or fails to timely file Subsection C tax filings with the attorney general. The NMDOJ charities page also assesses $100 for failure to make a timely extension request; that third trigger is agency practice, not the statute sentence. The fee is not limited to the annual report.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmonesource.com/nmos/nmsa/en/item/4423/index.do; source quote replaced
Source: nmonesource.com · send source
“A charitable organization that fails to register before a solicitation is made or fails to timely file its tax filings with the attorney general pursuant to Subsection C of this section may be assessed a late filing fee of one hundred dollars ($100).”
Made by: not recorded - Sep 15, 2026NM deadline rule: extension months none → 6; extension notes Extensions available upon request → Request a six-month extension in NM-COROS before the due date; NM-COROS states no exceptions. Not automatic. An IRS Form 8868 does not fulfill the NMDOJ request. Statute § 57-22-6(C) allows an extension at the attorney general's discretion for good cause shown.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/ → https://secure.nmdoj.gov/coros/; source quote replaced
Source: secure.nmdoj.gov · send source
“Extension Requests must be done before the due date within NM-COROS. No Exceptions!. To request a six month extension, click the “request or view extensions” link on the registration home page. Filing for an extension with the Internal Revenue Service (IRS) is a separate matter and does not fulfill the requirement for an organization to request an extension of the due date to file its annual reports with the New Mexico Department of Justice.”
Made by: not recorded - Sep 15, 2026NM deadline rule: calculation notes Initial registration must be filed before any charitable solicitation in NM per NMSA § 57-22-6. NM-domiciled nonprofits must register within 30 days of formation; foreign organizations register before any NM solicitation. Filed via NM-COROS. → Register with the New Mexico Department of Justice before soliciting funds in New Mexico (NMSA 1978 § 57-22-6(A) and (D)). Organizations that exist and operate in New Mexico must also register within thirty days of the organization's creation even if they do not begin soliciting (NMDOJ FAQ). Filed via NM-COROS.; source url https://law.justia.com/codes/new-mexico/2024/chapter-57/article-22/section-57-22-6/ → https://nmdoj.gov/get-help/charities/; source quote replaced
Source: nmdoj.gov · send source
“Organizations must register with the New Mexico Department of Justice before soliciting funds in New Mexico. Organizations that exist and operate in New Mexico must also register within thirty days of the organization’s creation even if they do not begin soliciting.”
Made by: not recorded
Applied migrations
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.