Illinois Charitable Trust Bureau: CO-1 and AG 990-IL

Illinois at a glance

Registration: Required, unless an exemption applies. Attorney General, Charitable Trust Bureau handles it. Source
Filing: AG990-IL. Source
Renewal: Your renewal is due the same day 6 months after your fiscal year end. Source
Renewal fee: $15. Source
Late filing: A late fee applies, in the words of the source. Source
Extension: Available; the deadline section says how. Source
Exemptions: 13 listed, each quoted. Source

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

Overview

Regulatory Agency: Attorney General, Charitable Trust Bureau
Registration Required: Yes

Track your Illinois deadlines automatically

Your Illinois renewal is due the same day 6 months 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 any solicitation.

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Fee Schedule

Applies to	Fee
All organizations	$15

Source: illinoisattorneygeneral.gov · verified April 29, 2026 (5 mo ago) · send source

“Soliciting Organizations are required to pay a $15 Annual Report Filing Fee if gross contributions are greater than $15,000 or assets are greater than $25,000.”

Late filing fee

Late fee source: “If a proper and complete annual report (AG990-IL with all required attachments and applicable fees) or a written extension request is not received prior to the due date, a $100 late report filing fee (checks payable to the” — illinoisattorneygeneral.gov

Annual filing

Your renewal is due the same day 6 months after your fiscal year end

AG990-IL: extension. The Attorney General extends the annual financial report 60 days on a written request received on or before the due date; for organizations in compliance, that request is automatically granted. A further extension matching the IRS due date is available on a written request with the IRS grant or Form 8868 before the original or already-extended Attorney General due date.

Extension source: “The Attorney General shall, upon written request, extend for 60 days the time for filing the annual financial report. For organizations that are in compliance with the registration and annual report requirements of the Solicitation for Charity Act, written extension requests are automatically granted if received on or before the due date.” — illinoisattorneygeneral.gov

Source: illinoisattorneygeneral.gov · verified October 14, 2026 (2 days ago) · send source

“Each annual financial report is due within six months after the close of the organization's fiscal year. An organization may request a 60-day extension of the due date pursuant to Section 4(f) of the Act.”

Other filings this state names

Annual Report (NFP-114.05) corporate filing
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“Such annual report together with all fees and charges as prescribed by this Act, shall be delivered to the Secretary of State within 60 days immediately preceding the first day of the anniversary month of the corporation each year.”

Required Documents

AG990-IL. Forms and instructions: Agency page

AG990-IL and Federal Return
For the initial registration
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“IRS Return or Report - IRS form 990 (excluding Schedule B), 990EZ (excluding Schedule B), 990PF, 1041, 1120 or other, must be attached if required by the IRS.”
IRS Form 990
For the renewal
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“IRS Return or Report - IRS form 990 (excluding Schedule B), 990EZ (excluding Schedule B), 990PF, 1041, 1120 or other, must be attached if required by the IRS.”
Audit Report
For the renewal
When: Contribution thresholds requiring audit
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“Audited Financial Statements – must be attached by a public charity if contributions exceeded $500,000 or if the public charity raised contributions in excess of $25,000 through the services of professional fund-raiser.”
Form CO-2 (Financial Information)
For the initial registration
When: If the organization has been in existence for less than one year
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“Organizations that have been in operation less than one (1) year are required to complete this form, in compliance with the "Charitable Organization Registration Statement" Form CO-1 Line 19, and file each form with the Attorney General's Office, Charitable Trust Bureau, 115 S. LaSalle St, Chicago, IL 60603”
Review of Financial Statement
For the renewal
When: Contribution thresholds requiring review
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“Reviewed Financial Statements – must be attached by a public charity whose fund-raising functions are carried on solely by staff and volunteers and who receive contributions in excess of $300,000 but not in excess of $500,000.”

Exemptions

Adoption nursery
Any charitable organization operating a nursery for infants awaiting adoption…
Source: illinoisattorneygeneral.gov · verified May 2, 2026 (5 mo ago) · send source
“Any charitable organization operating a nursery for infants awaiting adoption providing that all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly therefor.”
Boys clubs of america affiliate
Any boys' club which is affiliated with the Boys' Club of America
Source: illinoisattorneygeneral.gov · verified May 2, 2026 (5 mo ago) · send source
“Any boys' club which is affiliated with the Boys' Club of America, a corporation chartered by Congress; provided, however, that such an affiliate properly files the reports required by the Boys' Club of America and that the Boys' Club of America files with the Government of the United States the reports required by its federal charter.”
Congressional corporation audited
Any corporation established by the Federal Congress that is required by federal…
Source: illinoisattorneygeneral.gov · verified May 2, 2026 (5 mo ago) · send source
“Any corporation established by the Federal Congress that is required by federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being duly audited.”
Educational institution
The University of Illinois
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“The University of Illinois, Southern Illinois University, Eastern Illinois University, Illinois State Normal University, Northern Illinois University, Western Illinois University, all educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families, or a library established under the laws of this State, provided that the annual financial report of such institution or library shall be filed with the State Board of Education, Governor, Illinois State Library, County Library Board or County Board, as provided by law.”
Membership only fraternal etc
Source: illinoisattorneygeneral.gov · verified April 29, 2026 (5 mo ago) · send source
“Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership.”
Named beneficiary appeal
Persons requesting any contributions for the relief or benefit of any individual
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
“Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services.”
PTA under $50,000
Any parent-teacher organization that is controlled by teachers and parents of…
Threshold: $50,000 (contributions)
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“Any parent-teacher organization that is controlled by teachers and parents of children attending a particular public or private school for which the organization is named and solicits contributions for the benefit of that particular school; provided that: (i) the school is specified by name at the time the solicitation is made; (ii) all of the contributions are turned over to the school, after first deducting reasonable expenses for fundraising and parent-teacher activities; (iii) all fundraising functions are carried on by persons who are not paid, either directly or indirectly, for their fundraising services; (iv) the total contributions, less reasonable fundraising expenses, do not exceed $50,000 in any calendar year; (v) the organization provides the school at least annually with a complete accounting of all contributions received; and (vi) the governing board of the school certifies to the Attorney General, if the Attorney General makes a request for certification, that the parent-teacher organization has provided the school with a full accounting and that the organization has provided benefits and contributions to the school.”
Religious and religious supervised
Upon initial filing of a registration statement pursuant to Section 2 of this…
This exemption still requires a filing.
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“(a) Upon initial filing of a registration statement pursuant to Section 2 of this Act and notification by the Attorney General of his determination that the organizational purposes or circumstances specified in this paragraph for exemption are actual and genuine, the following entities shall be exempt from all the report filing provisions of this Act, except for the requirements set forth in Section 2 of this Act: 1. A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to any agency or organization incorporated or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, nor to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religion, including the moral and ethical aspects of a particular religious faith.”
Small organization under $15,000
Any charitable organization which does not intend to solicit and receive and…
Threshold: $15,000 (contributions)
This exemption still requires a filing.
Source: illinoisattorneygeneral.gov · verified April 29, 2026 (5 mo ago) · send source
“Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of $15,000 during any 12 month period ending December 31 of any year. However, if the gross contributions received by such charitable organization during any 12 month period ending December 31 of any year shall be in excess of $15,000, it shall file reports as required under this Act and the provisions of this Act shall apply.”
Union or political committee
Any bona fide union
Source: illinoisattorneygeneral.gov · verified September 14, 2026 (1 mo ago) · send source
“Any bona fide union, bona fide political organization or bona fide political action committee, which does not solicit funds for a charitable purpose.”
United way recipient under $4,000
Any charitable organization receiving an allocation from an incorporated…
Threshold: $4,000 (additional_contributions)
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided such chest or fund is complying with the provisions of this Act relating to registration and filing of annual reports with the Attorney General, and provided such organization does not actually receive, in addition to such allocation, contributions in excess of $4,000 during any 12 month period ending June 30th of any year, and provided further that all the fund raising functions of such organization are carried on by persons who are unpaid for such services. However, if the gross contributions other than such allocation received by such charitable organization during any 12 month period ending June 30th of any year shall be in excess of $4,000, it shall within 30 days after the date it shall have received such contributions in excess of $4,000 register with the Attorney General as required by Section 2.”
Veterans federal charter
Any veterans organization chartered or incorporated under federal law and any…
Source: ilga.gov · verified September 15, 2026 (1 mo ago) · send source
“Any veterans organization chartered or incorporated under federal law and any veterans organization which is affiliated with, and recognized in the bylaws of, a congressionally chartered or incorporated veterans organization; provided, however, that the affiliate properly files the reports required by the congressionally chartered or incorporated veterans organization, that the congressionally chartered or incorporated veterans organization files with the government of the United States the reports required by its federal charter, and that copies of such federally required reports are filed with the Attorney General.”
Volunteer firefighter
A bona fide organization of volunteer firemen
Source: illinoisattorneygeneral.gov · verified September 14, 2026 (1 mo ago) · send source
“A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, provided all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly, therefor.”

Duties that apply only to some organizations

If the organization holds property as a charitable trust or trustee
“Trustees subject to the Act holding property with a value in excess of $4,000 must file with the Attorney General a registration statement in the forms set forth by the Attorney General entitled "CO-1" (Charitable Organization Registration Statement) and "CO-2" (Charitable Organization Financial Information Form) available on the Attorney General's website at: https://www.illinoisattorneygeneral.gov/Consumer-Protection/Charities, prior to any disbursement or within six months after property is received for charitable purposes, whichever occurs first.”
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization's receipts, or its use of paid fundraisers, reach the state's audit or review trigger
“The audit threshold of $25,000 for charitable organizations who use the services of a paid professional fundraiser has not changed.”
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization has an IRS filing extension
“If an organization receives a federal IRS extension that would extend its federal tax return due date beyond the Attorney General's due date, the organization can request an additional extension from the Attorney General to match the IRS due date.”
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization's receipts, or its use of paid fundraisers, reach the state's audit or review trigger
“Effective January 1, 2024, charitable organizations, whose fund-raising functions are carried on solely by staff and volunteers, and who receive contributions in excess of $500,000 will be required to file an Audit with the Annual Report. (225 ILCS 460/4(a))”
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization's receipts, or its use of paid fundraisers, reach the state's audit or review trigger
“Effective January 1, 2024, charitable organizations whose fund-raising functions are carried on solely by staff and volunteers and who receive contributions in excess of $300,000 but not in excess of $500,000 shall file Reviewed Financial Statements with the Annual Report in lieu of an Audit. (225 ILCS 460/4(b)(3))”
Source: illinoisattorneygeneral.gov · verified September 15, 2026 (1 mo ago) · send source

Enforcement in Illinois

Penalties

the court may impose a civil penalty of not less than $500 nor more than $1,000 against the organization or trust estate that failed to register or failed to maintain a registration required

Source: 225 ILCS 460/2(i) (Solicitation for Charity Act) · verified September 23, 2026 (23 days ago) · send source

“the court may impose a civil penalty of not less than $500 nor more than $1,000 against the organization or trust estate that failed to register or failed to maintain a registration required”

Criminal grade

A true and correct copy of each contract shall be filed by the professional fund raiser and the charitable trustee or organization who is party thereto with the Attorney General prior to the conduct of a fundraising campaign under the contract and annually by the professional fund raiser at and with each reregistration. Each professional fund raiser shall pay an annual filing fee of $25 for each active contract filed or on file under this Act. The fee shall be paid at initial and annual re-registration. True and correct copies of such contracts shall be kept on file in the offices of the charitable organization and the professional fund raiser during the term thereof and until the expiration of a period of 3 years subsequent to the date the solicitation of contributions provided for therein actually terminates. Any person who violates the provisions of this Section is guilty of a Class A misdemeanor.

Source: 225 ILCS 460/7(a) · verified September 24, 2026 (22 days ago) · send source

“A true and correct copy of each contract shall be filed by the professional fund raiser and the charitable trustee or organization who is party thereto with the Attorney General prior to the conduct of a fundraising campaign under the contract and annually by the professional fund raiser at and with each reregistration. Each professional fund raiser shall pay an annual filing fee of $25 for each active contract filed or on file under this Act. The fee shall be paid at initial and annual re-registration. True and correct copies of such contracts shall be kept on file in the offices of the charitable organization and the professional fund raiser during the term thereof and until the expiration of a period of 3 years subsequent to the date the solicitation of contributions provided for therein actually terminates. Any person who violates the provisions of this Section is guilty of a Class A misdemeanor.”

Frequently Asked Questions

Does Illinois require charitable solicitation registration?

Yes. Illinois requires charitable organizations, as its statute defines them, to register. The Attorney General, Charitable Trust Bureau handles registration.

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

“Every charitable organization, except as otherwise provided in Section 3 of this Act [225 ILCS 460/3], which solicits or intends to solicit contributions from persons in this State or which is located in this State, by any means whatsoever shall, prior to any solicitation, file with the Attorney General upon forms prescribed by him, a registration statement, accompanied by a registration fee of $15”

How much does Illinois charitable registration cost?

The initial registration fee is $15. The annual filing fee in Illinois is $15.

Source: illinoisattorneygeneral.gov · verified April 29, 2026 (5 mo ago) · send source

“The Solicitation for Charity Act and Charitable Trust Act require a $15.00 registration fee for all initial registrations.”

When is the Illinois charitable registration filing deadline?

In Illinois, your renewal is due the same day 6 months after your fiscal year end. Initial registration is due prior to any solicitation. AG990-IL: extension. The Attorney General extends the annual financial report 60 days on a written request received on or before the due date; for organizations in compliance, that request is automatically granted. A further extension matching the IRS due date is available on a written request with the IRS grant or Form 8868 before the original or already-extended Attorney General due date.

Source: illinoisattorneygeneral.gov · send source

“The Attorney General shall, upon written request, extend for 60 days the time for filing the annual financial report. For organizations that are in compliance with the registration and annual report requirements of the Solicitation for Charity Act, written extension requests are automatically granted if received on or before the due date.”

What documents are required for Illinois charitable registration renewal?

The primary form is AG990-IL. Forms and instructions: https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/

Are there any exemptions from Illinois charitable registration?

Yes. This guide cites these Illinois exemptions:

Adoption nursery
Boys clubs of america affiliate
Congressional corporation audited
Educational institution
Membership only fraternal etc
Named beneficiary appeal
PTA under $50,000
Religious and religious supervised
Small organization under $15,000
Union or political committee
United way recipient under $4,000
Veterans federal charter
Volunteer firefighter
Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Illinois charitable registration?

Filings go to the Attorney General, Charitable Trust Bureau; the agency page names the current method.

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