Arkansas Charitable Organization Registration: CR-01, CR-03

Arkansas at a glance

Registration
Required, unless an exemption applies. Secretary of State, Business and Commercial Services handles it. Source
Filing
Form CR-03 Annual Report. Source
Renewal
Your renewal is due 180 days after your fiscal year end. Source
Extension
Available; the deadline section says how. Source
Exemptions
7 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency
Secretary of State, Business and Commercial Services
Registration Required
Yes

Track your Arkansas deadlines automatically

Your Arkansas renewal is due 180 days after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due prior to engaging in any of the following: soliciting contributions, using fund-raising counsel, paid solicitors, or professional telemarketers, or conducting a sales promotion.

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Annual filing

Your renewal is due 180 days after your fiscal year end

Extension. 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.

  • Extension 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.” — sos.arkansas.gov
Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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.”

Required Documents

Form CR-03 Annual Report. Forms and instructions: Agency page

  • Articles of Incorporation

    For the initial registration

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “A copy of the organization’s Articles of Incorporation;”
  • Form CR-01

    For the initial registration

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “The following documents must be submitted via email to charities@sos.arkansas.gov: 1. Charitable Organization Registration Form (Form CR-01);”
  • Form CR-03

    For the renewal

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “The following must be submitted: 1. A completed Annual Financial Reporting Form;”
  • Form CR-03 with its attachments

    For the initial registration

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “A copy of Arkansas’s Annual Financial Reporting Form (Form CR‐03), including all required documents”
  • IRS tax-exempt status form or pending application

    For the initial registration

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “A copy of the appropriate Internal Revenue Service tax-exempt status form or pending application”
  • Notarized affirmation on Form CR-01

    For the initial registration

    Source: sos.arkansas.gov · verified October 14, 2026 (2 days ago) · send source
    “Subscribed and sworn to, before me, a Notary Public in, and for, said County and State”
  • Notarized affirmation on Form CR-03

    For the renewal

    Source: sos.arkansas.gov · verified October 14, 2026 (2 days ago) · send source
    “Subscribed and sworn to, before me, a Notary Public in, and for, said County and State”
  • Audit Report

    For the renewal

    When: Contributions > $1,000,000

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “If contributions to the charitable organization are in excess of $1,000,000 during its preceding fiscal year, the organization shall file an audited financial statement prepared by an independent certified public accountant”
  • Form CR-02 Consent for Service

    For the initial registration

    When: If applicable

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “An executed Consent for Service (Form CR-02), if applicable;”
  • IRS Form 990, 990-EZ or 990-N

    For the renewal

    When: If required to file such form

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “A copy of the organization’s Internal Revenue Service Form 990, Form 990-EZ, or 990-N, if required to file such form”
  • New or updated fund-raising contracts

    For the renewal

    When: If any contract is new or changed

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “New or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial coventurers.”
  • Paid Solicitor Contracts

    For the initial registration

    When: If using paid solicitors

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “A copy of current contracts with any paid solicitors, fund‐raising counsel, or commercial coventurers.”
  • Review Report

    For the renewal

    When: Contributions $500,000-$1,000,000

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “If contributions to the charitable organization are in excess of $500,000 but less than $1,000,000 during its preceding fiscal year, the organization shall have its financial statement reviewed by an independent certified public accountant”

Exemptions

  • Beneficiary solicitor

    Any person or entity who solicits solely for the benefit of organizations…

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “Any person or entity who solicits solely for the benefit of organizations exempt from registration.”
  • Educational

    Any parent-teacher association or educational institution

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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.”
  • Government

    Governmental Organizations” - any department branch

    This exemption still requires a filing.

    Source: arkleg.state.ar.us · verified September 15, 2026 (1 mo ago) · send source
    “Governmental Organizations” - any department branch, or other”
  • Hospital

    Any nonprofit hospital licensed by this state or any other state.

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
    “Any nonprofit hospital licensed by this state or any other state.”
  • Political

    Any candidate for national

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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.”
  • Religious

    Any bona fide

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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.”
  • Small organization

    Any charitable organization that does not intend to solicit and receive

    Threshold: $50,000 (contributions)

    This exemption still requires a filing.

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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”

Duties that apply only to some organizations

  • If the organization uses a paid solicitor, professional fundraiser, fundraising counsel or commercial co-venturer

    “Arkansas Code Annotated § 4-28-408 requires that every charitable organization which agrees to permit a charitable sales promotion to be conducted on its behalf obtain a written agreement from the commercial coventurer and file a copy of the agreement with the Secretary of State prior to the commencement of the sales promotion.”

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
  • If the organization is a nonprofit corporation formed or qualified in this state

    “Act 569 of 2007 requires nonprofit corporations to file an annual report with the Secretary of State’s office by August 1st of each year.”

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source
  • If the organization claims an exemption from registration

    “Organizations claiming an exemption must submit information to the Secretary of State to substantiate the exemption.”

    Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · send source

Enforcement in Arkansas

Penalties

It is an unlawful practice for any person to solicit or request

Source: A.C.A. § 4-28-416 · verified September 23, 2026 (23 days ago) · send source
“It is an unlawful practice for any person to solicit or request”

Frequently Asked Questions

Does Arkansas require charitable solicitation registration?

Yes. Arkansas requires charitable organizations, as its statute defines them, to register. The Secretary of State, Business and Commercial Services handles registration.

Source: sos.arkansas.gov · verified September 15, 2026 (1 mo ago) · 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,”

When is the Arkansas charitable registration filing deadline?

In Arkansas, your renewal is due 180 days after your fiscal year end. Initial registration is due prior to engaging in any of the following: soliciting contributions, using fund-raising counsel, paid solicitors, or professional telemarketers, or conducting a sales promotion. Extension. 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: 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.”

What documents are required for Arkansas charitable registration renewal?

The primary form is Form CR-03 Annual Report. Forms and instructions: https://www.sos.arkansas.gov/business-commercial-services-bcs/for-charities

Are there any exemptions from Arkansas charitable registration?

Yes. This guide cites these Arkansas exemptions:

  • Beneficiary solicitor
  • Educational
  • Government
  • Hospital
  • Political
  • Religious
  • Small organization
  • Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Arkansas charitable registration?

Filings go to the Secretary of State, Business and Commercial Services; the agency page names the current method.

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