Illinois Nonprofit Compliance

• 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 Illinois, 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.
• Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership
• Persons requesting any contributions for the relief or benefit of any individual 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
• Any bona fide union, bona fide political organization or bona fide political action committee, which does not solicit funds for a charitable purpose
• Any charitable organization receiving an allocation from an incorporated community chest or united fund provided certain conditions are met
• 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
• 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
• Any corporation established by the Federal Congress that is required by federal law to submit annual reports of its activities to Congress
• Any boys' club which is affiliated with the Boys' Club of America 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
• 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
• 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 certain conditions are met

225 ILCS 460/3(b)

• A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, or 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, or to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religious, including the moral and ethical aspects of a particular religious faith.
• 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.

Form CO-1 Registration Statement, Form CO-2 Financial Information Form, and Form CO-3 Religious Exemption Form (if requesting an exemption as a religious organization)

$0

225 ILCS 460/3(a)

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Form CO-1: Registration Statement

Mail or Online

$15

4-6 weeks

• While the application requests an Illinois Certificate of Authority for out-of-state charities, the Charitable Trust Bureau will also accept a letter of exemption from charities that believe they are not required to register with the Secretary of State. If submitting an exemption letter instead of a Certificate of Authority, the charity is also not required to provide a registered agent.
• President and CFO or another authorized officer must sign. They must be two individuals. Notarization of signatures is not needed.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in Illinois.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Determine if your entity is required to foreign qualify before doing business in Illinois and obtain certified copies of your articles of incorporation (including amendments) to file during the foreign qualification process. These documents must be dated within 90 days of the date of application for foreign qualification.
• Appoint a registered agent to receive legal documents in Illinois.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. File entity formation documents with the Illinois Secretary of State - Business Services Department.
2. Submit a Registration Statement and all required attachments to the Illinois Attorney General - Charitable Trust Bureau.

Foreign Applicants:

1. Determine if foreign qualification is required for your organization. 
2. File foreign qualification documents with the Illinois Secretary of State - Business Services Department, or if not required to foreign qualify, draft a letter explaining that the charity is not required to register with the Secretary of State and include the letter in your Registration Statement application.
3. Submit a Registration Statement and all required attachments to the Illinois Attorney General - Charitable Trust Bureau.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation (or Constitution and all amendments and By-Laws if an unincorporated association)
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• Proof of DBA/Fictitious Name filing in domicile state, if applicable
• A signed statement indicating no funds were solicited or held in Illinois at any time prior to registration
• Certificate of authority to do business in Illinois (or a letter explaining that your charity is not required to register with the Secretary of State)
• If a representative of a probate estate, Will and Letters of Office. Inventory; Declarations of Trust for any trusts into which the Will pours over and all Amendments thereto.
• If a charitable trust or a living inter vivos trust, Declaration of Trust, and all Amendments thereto; Inventory and recent accounting.
• If the organization has been in existence for less than 1 year, also submit Form CO-2: Financial Information Form

Form AG990-IL: Illinois Charitable Organization Annual Report

Mail or Online

$15

• Annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due June 30.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 60 days beyond the original due date by sending a letter including the name, CO number, and EIN number of the charity to the attorney general's office. If more time is needed, a second extension of an additional 2.5 months is available. When applying for a second extensions, charities must submit an unsigned AG990IL with "draft" written at the top, a letter requesting extension, preliminary income statement and balance sheet, IRS Form 8868, and the $15 renewal fee.

There is a late fee of $100.

• Include all required attachments, including finanical audit if needed.

• IRS form 990
• Professional fundraising contracts
• Audited financials (if applicable)
• IFC Report of Individual Fund-Raising Campaign (if applicable)

• Form CO-1: Registration Statement
• Form AG990-IL: Illinois Charitable Organization Annual Report

Mail or Online

$200 re-registration fee + $200 late registration fee + $15 annual report filing fee (for each missing report) + $100 late annual report filing fee (for each missing report)

Charities suspected of violating the Illinois Solicitation for Charity Act are subject to an investigation by the Attorney General who may cancel an organization’s registration. If found to violate this Act and upon application from the Attorney General, the court can administer one of the following judgments:

• injunctive relief
• civil penalty of up to $1,000
• enjoin from solicitation
• appoint temporary or permanent receiver
• recover attorney and investigate costs
• other equitable relief as the court deems appropriate

Charities that do not submit their annual report by the due date or granted extension date or who have their registration canceled must go through the re-registration process and pay all applicable fees. 

• Financials from each year not in compliance

Form AG990-IL: Illinois Charitable Organization

$0

Send a letter indicating change of fiscal year and then draft AG990-IL (unsigned) and letter requesting extension.

AG990-IL Charitable Organization Annual Report

$15

To close out your registration, file a final annual report with "FINAL" written across the top and original signatures. Organizations must also provide a letter indicating that they wish to withdraw and proof of dissolution or withdrawal from the Secretary of State.