New Mexico Charitable Organization Registration: NM-COROS
New Mexico at a glance
- Registration
- Required, unless an exemption applies. Department of Justice, Attorney General's Charities Unit handles it. Source
- Filing
- NM Charity Annual Report. Source
- Renewal
- Your renewal is due the same day 6 months after your fiscal year end. Source
- Renewal fee
- $0. Source
- Late filing
- A late fee applies, in the words of the source. Source
- Extension
- Available; the deadline section says how. Source
- Exemptions
- 3 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Department of Justice, Attorney General's Charities Unit
- Registration Required
- Yes
Track your New Mexico deadlines automatically
Your New Mexico 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 before soliciting funds in New Mexico.
Track My New Mexico Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $0 |
Source: secure.nmdoj.gov · verified September 15, 2026 (1 mo ago) · send source
“There are no fees involved to register.”
Late filing fee
- Late fee 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).” — nmonesource.com
Annual filing
Your renewal is due the same day 6 months after your fiscal year end
Extension. 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: secure.nmdoj.gov · verified September 15, 2026 (1 mo ago) · 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.”
Required Documents
NM Charity Annual Report. Forms and instructions: Agency page
- Audit Report
For the renewal
When: Total expenses > $750,000
Source: nmdoj.gov · verified September 15, 2026 (1 mo ago) · send source
“For any fiscal period BEGINNING on or after 1/1/2024 with total annual expenses exceeding seven hundred fifty thousand dollars ($750,000), an independent professional auditor entry will be required and the independent auditors report covering the period will be a required upload.”
- IRS Form 990
For the initial registration and the renewal
When: Organization is required to file Form 990, 990EZ or 990PF with the IRS
Source: nmdoj.gov · verified September 15, 2026 (1 mo ago) · send source
“A complete and accurate electronic copy of the organization's lawfully submitted IRS Form 990 (any version including the e-postcard), Schedule A and all attachments (if applicable), or a complete and accurate electronic copy of the organization's IRS Form 990-PF and attachments (if applicable), or a complete and accurate copy of the NMDOJ's electronic annual report form (it is rare that an organization will file this report in lieu of a tax form).”
Exemptions
- Catastrophe relief
Source: nmonesource.com · verified September 15, 2026 (1 mo ago) · 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.”
- Educational
Source: nmonesource.com · verified September 15, 2026 (1 mo ago) · send source
“educational institutions and organizations defined in Section 6-5A-1 NMSA 1978”
- Religious
The Charitable Solicitations Act shall not apply to a religious organization
Source: nmonesource.com · verified September 15, 2026 (1 mo ago) · send source
“The Charitable Solicitations Act shall not apply to a religious organization, even if it is a charitable organization.”
Enforcement in New Mexico
Penalties
In an action brought pursuant to the Charitable Solicitations Act, if the court finds that a person has violated a provision of that act or rules promulgated pursuant to that act, the attorney general may recover, on behalf of the state, a maximum civil penalty of five thousand dollars ($5,000) per violation.
Source: NMSA 1978 § 57-22-9, § 57-22-9.1(J) · verified September 16, 2026 (1 mo ago) · send source
“In an action brought pursuant to the Charitable Solicitations Act, if the court finds that a person has violated a provision of that act or rules promulgated pursuant to that act, the attorney general may recover, on behalf of the state, a maximum civil penalty of five thousand dollars ($5,000) per violation.”
Frequently Asked Questions
Does New Mexico require charitable solicitation registration?
Yes. New Mexico requires charitable organizations, as its statute defines them, to register. The Department of Justice, Attorney General's Charities Unit handles registration.
Source: nmdoj.gov · verified September 15, 2026 (1 mo ago) · 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.”
How much does New Mexico charitable registration cost?
The initial registration fee is $0. The annual filing fee in New Mexico is $0.
Source: secure.nmdoj.gov · verified September 15, 2026 (1 mo ago) · send source
“There are no fees involved to register.”
When is the New Mexico charitable registration filing deadline?
In New Mexico, your renewal is due the same day 6 months after your fiscal year end. Initial registration is due before soliciting funds in New Mexico. Extension. 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.
What documents are required for New Mexico charitable registration renewal?
The primary form is NM Charity Annual Report. Forms and instructions: https://nmdoj.gov/get-help/charities/
Are there any exemptions from New Mexico charitable registration?
Yes. This guide cites these New Mexico exemptions:
- Catastrophe relief
- Educational
- Religious
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file New Mexico charitable registration?
Filings go to the Department of Justice, Attorney General's Charities Unit; the agency page names the current method.
Ready to track all your state deadlines?
CharityFile tracks charitable solicitation deadlines across every state where you fundraise. Compare plans and pick the one that fits your org’s tier.
See My Plan Options →