Kentucky Attorney General Charity Registration: Form 990
Kentucky at a glance
- Registration
- Required, unless an exemption applies. Attorney General, Consumer Protection Division handles it. Source
- Filing
- Form 990 (or 990-EZ, 990-PF, 990-N). Source
- Renewal
- Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
- Renewal fee
- $0. Source
- Extension
- Extension available with IRS Form 8868. Source
- Exemptions
- 4 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Attorney General, Consumer Protection Division
- Registration Required
- Yes
Track your Kentucky deadlines automatically
Your Kentucky renewal is due the 15th day of the 5th month 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.
Track My Kentucky Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $0 |
Source: ag.ky.gov · verified August 11, 2026 (2 mo ago) · send source
“There is no filing fee required for registration of charitable organizations in Kentucky.”
Annual filing
Your renewal is due the 15th day of the 5th month after your fiscal year end
Extension available with IRS Form 8868. Kentucky 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.ky.gov · verified September 15, 2026 (1 mo ago) · 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.”
Other filings this state names
KY SOS Annual Report (KRS 14A.6-010) corporate filing
Source: apps.legislature.ky.gov · verified May 2, 2026 (5 mo ago) · send source
“Each entity and each foreign entity authorized to transact business in this Commonwealth shall deliver to the Secretary of State for filing an annual report”
Required Documents
Form 990 (or 990-EZ, 990-PF, 990-N). Forms and instructions: Agency page
- IRS Form 990
For the initial registration and the renewal
Source: ag.ky.gov · verified September 15, 2026 (1 mo ago) · send source
“A copy of the most recent IRS 990 (see links below for 990 options)(do not include Schedule B)”
- Notice of Intent to Solicit
For the initial registration
When: Newly formed organization without 990
Source: apps.legislature.ky.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Unified Registration Statement
For the initial registration
When: Charity has not yet filed an IRS Form 990
Source: ag.ky.gov · verified September 15, 2026 (1 mo ago) · send source
“If the charity has not yet filed an IRS 990 yet: A completed Unified Registration Statement (URS) for Charitable Organizations”
Exemptions
- Membership
Solicitations by an organization of contributions from its members and their…
Source: apps.legislature.ky.gov · verified September 15, 2026 (1 mo ago) · 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).”
- Religious
Solicitations by a religious organization for funds for religious purposes such…
Source: apps.legislature.ky.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Educational
Solicitations by a publicly-owned or nonprofit privately-endowed educational…
Source: apps.legislature.ky.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Student PTA
Local solicitations by a student group or parent-teacher association for its…
Source: apps.legislature.ky.gov · verified September 15, 2026 (1 mo ago) · 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.”
Enforcement in Kentucky
Penalties
Any person who knowingly violates any provision of KRS 367.652, 367.653, 367.656, 367.657, 367.658, 367.666, or 367.668 or who knowingly gives false or incorrect information to the Attorney General in filing statements or reports required by KRS 367.650 to 367.670 shall be guilty of a Class D felony.
Source: KRS 367.990(9)(c) · verified September 14, 2026 (1 mo ago) · send source
“Any person who knowingly violates any provision of KRS 367.652, 367.653, 367.656, 367.657, 367.658, 367.666, or 367.668 or who knowingly gives false or incorrect information to the Attorney General in filing statements or reports required by KRS 367.650 to 367.670 shall be guilty of a Class D felony.”
Frequently Asked Questions
Does Kentucky require charitable solicitation registration?
Yes. Kentucky requires charitable organizations, as its statute defines them, to register. The Attorney General, Consumer Protection Division handles registration.
Source: ag.ky.gov · verified September 24, 2026 (22 days ago) · 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.”
How much does Kentucky charitable registration cost?
The initial registration fee is $0. The annual filing fee in Kentucky is $0.
Source: ag.ky.gov · verified August 11, 2026 (2 mo ago) · send source
“There is no filing fee required for registration of charitable organizations in Kentucky.”
When is the Kentucky charitable registration filing deadline?
In Kentucky, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due prior to any solicitation. Extension available with IRS Form 8868. Kentucky 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.
What documents are required for Kentucky charitable registration renewal?
The primary form is Form 990 (or 990-EZ, 990-PF, 990-N). Forms and instructions: https://www.ag.ky.gov/Resources/Consumer-Resources/charity/Pages/registration.aspx
Are there any exemptions from Kentucky charitable registration?
Yes. This guide cites these Kentucky exemptions:
- Membership
- Religious
- Educational
- Student PTA
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file Kentucky charitable registration?
Filings go to the Attorney General, Consumer Protection Division; the agency page names the current method.
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