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Hawaii Charity Registration: Tax & Charities Division

Hawaii at a glance

Registration
Required, unless an exemption applies. Attorney General, Tax and Charities Division handles it. Source
Filing
Hawaii Charity Annual Transmittal. Source
Renewal
Your renewal is due within ten business days of the date that the organization files the form with the Internal Revenue Service. CharityFile estimates the 15th day of the 5th month after your fiscal year end when that date is not known. Source
Renewal fee
$0 to $600, by band. Source
Extension
Extension available with IRS Form 8868. Source
Exemptions
8 listed, each quoted. Source

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

Overview

Regulatory Agency
Attorney General, Tax and Charities Division
Registration Required
Yes

Track your Hawaii deadlines automatically

Your renewal is due within ten business days of the date that the organization files the form with the Internal Revenue Service. CharityFile estimates the 15th day of the 5th month after your fiscal year end when that date is not known. Initial registration is due prior to conducting any solicitation of contributions or prior to having any solicitation of contributions conducted on its behalf by others.

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Fee Schedule

Revenue rangeFee
less than $25,000$0
Source: capitol.hawaii.gov · verified September 16, 2026 (1 mo ago) · send source
“$0, if total revenue is less than $25,000”
$25,000 or more but less than $50,000$25
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$25, if total revenue is at least $25,000 but less than $50,000”
$50,000 or more but less than $100,000$50
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$50, if total revenue is at least $50,000 but less than $100,000”
$100,000 or more but less than $250,000$100
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$100, if total revenue is at least $100,000 but less than $250,000”
$250,000 or more but less than $500,000$150
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$150, if total revenue is at least $250,000 but less than $500,000”
$500,000 or more but less than $1,000,000$200
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$200, if total revenue is at least $500,000 but less than $1,000,000”
$1,000,000 or more but less than $2,000,000$250
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$250, if total revenue is at least $1,000,000 but less than $2,000,000”
$2,000,000 or more but less than $5,000,000$350
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$350, if total revenue is at least $2,000,000 but less than $5,000,000”
$5,000,000 or more$600
Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
“$600, if total revenue is $5,000,000 or more”

Annual filing

Your renewal is due within ten business days of the date that the organization files the form with the Internal Revenue Service. CharityFile estimates the 15th day of the 5th month after your fiscal year end when that date is not known.

Extension available with IRS Form 8868. Hawaii honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

  • Extension 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.” — ag.hawaii.gov
Source: capitol.hawaii.gov · verified September 16, 2026 (1 mo ago) · 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.”

Required Documents

Hawaii Charity Annual Transmittal. Forms and instructions: Agency page

  • Audited Financial Statement

    For the renewal

    When: An audit report required by a governmental authority or a third party

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “A charitable organization required to obtain an audit report by a governmental authority or a third party shall include with its annual financial report, an audit report, prepared in accordance with generally accepted accounting principles, by a certified public accountant.”
  • IRS Form 990

    For the renewal

    When: 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)).

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “If the charitable organization files a Form 990, 990-EZ, or 990-PF with the Internal Revenue Service, the annual report shall be a copy of that Form 990, 990-EZ, or 990-PF.”

Exemptions

  • Educational

    Any educational institution that is licensed or accredited by any of the…

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · 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;”
  • Congressional corporation

    Any corporation established by an act of the United States Congress that is…

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · 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”
  • Government

    Any agency of this State

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “Any agency of this State, another state, or the federal government”
  • Hospital

    Any nonprofit hospital licensed by the State or any similar provision of the…

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state”
  • PTA

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “Parent-teacher associations”
  • Religious

    Any duly organized religious corporation

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · 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;”
  • Small organization

    Any charitable organization that normally receives less than $25

    Threshold: $25,000 (contributions)

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · 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.”
  • Support organization

    This exemption still requires a filing.

    Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · send source
    “having an established identity with, an education institution accredited by one of the accrediting agencies as provided in paragraph (3)”

Enforcement in Hawaii

Penalties

Impose an administrative fine not to exceed $1,000 for each act or omission that constitutes a violation of this chapter and an additional penalty, not to exceed $100, for each day during which the violation continues.

Source: HRS § 467B-9.7 + § 467B-6.5(d) · verified September 23, 2026 (23 days ago) · send source
“Impose an administrative fine not to exceed $1,000 for each act or omission that constitutes a violation of this chapter and an additional penalty, not to exceed $100, for each day during which the violation continues.”

Criminal grade

(3) A crime is a misdemeanor if it is so designated in this Code or in a statute other than this Code enacted subsequent thereto, or if it is defined in a statute other than this Code which provides for a term of imprisonment the maximum of which is one year.

Source: HRS § 701-107(3), grading HRS § 467B-10(2) · verified September 24, 2026 (22 days ago) · send source
“(3) A crime is a misdemeanor if it is so designated in this Code or in a statute other than this Code enacted subsequent thereto, or if it is defined in a statute other than this Code which provides for a term of imprisonment the maximum of which is one year.”

Frequently Asked Questions

Does Hawaii require charitable solicitation registration?

Yes. Hawaii requires charitable organizations, as its statute defines them, to register. The Attorney General, Tax and Charities Division handles registration.

Source: data.capitol.hawaii.gov · verified September 15, 2026 (1 mo ago) · 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.”

How much does Hawaii charitable registration cost?

Annual filing fees in Hawaii range from $0 to $600. Fee depends on annual revenue. Specifically: $0 for organizations with revenue less than $25,000; $25 for organizations with revenue $25,000 or more but less than $50,000; $50 for organizations with revenue $50,000 or more but less than $100,000; $100 for organizations with revenue $100,000 or more but less than $250,000; $150 for organizations with revenue $250,000 or more but less than $500,000; $200 for organizations with revenue $500,000 or more but less than $1,000,000; $250 for organizations with revenue $1,000,000 or more but less than $2,000,000; $350 for organizations with revenue $2,000,000 or more but less than $5,000,000; $600 for organizations with revenue $5,000,000 or more.

When is the Hawaii charitable registration filing deadline?

Your renewal is due within ten business days of the date that the organization files the form with the Internal Revenue Service. CharityFile estimates the 15th day of the 5th month after your fiscal year end when that date is not known. Initial registration is due prior to conducting any solicitation of contributions or prior to having any solicitation of contributions conducted on its behalf by others. Extension available with IRS Form 8868. Hawaii honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

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.”

What documents are required for Hawaii charitable registration renewal?

The primary form is Hawaii Charity Annual Transmittal. Forms and instructions: https://ag.hawaii.gov/tax/

Are there any exemptions from Hawaii charitable registration?

Yes. This guide cites these Hawaii exemptions:

  • Educational
  • Congressional corporation
  • Government
  • Hospital
  • PTA
  • Religious
  • Small organization
  • Support organization
  • Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Hawaii charitable registration?

Filings go to the Attorney General, Tax and Charities Division; the agency page names the current method.

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