Hawaii Tax and Charities Division

• Charitable organizations that normally receive less than $25,000 in contributions annually and do not compensate any professional solicitor or professional fundraising counsel
• Any duly organized religious corporation, institution, or society that is exempt from filing Form 990 with the IRS
• Parent-teacher associations
• Any educational institution that is licensed or accredited by any of the following licensing or accrediting organizations or their successor organizations:
  • Hawaii Council of Private Schools
  • Hawaii Association of Independent Schools
  • Western Association of Schools and Colleges
  • Middle States Association of Colleges and Schools
  • New England Association of Schools and Colleges
  • Higher Learning Commission
  • Northwest Commission on Colleges and Universities
  • Southern Association of Schools and Colleges
  • The National Association for the Education of Young Children
  • AdvancED
• Any organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code expressly authorized by, and having an established identity with, an accredited education institution provided that the organization's solicitation of contributions is primarily directed to the students, alumni, faculty, and trustees of the institutions and their respective families
• Any nonprofit hospital licensed by the State or any similar provision of the laws of any other state
• Government agencies
• Congressionally chartered organizations that submit financial reports to the Secretary of Defense

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Hawaii Revised Statutes § 467B-11.5

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

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4-6 weeks

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 Hawaii.
• 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.
• Appoint a registered agent to receive legal documents in Hawaii.
• 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.
• If you will foreign qualify in Hawaii, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Hawaii Business Registration Division (BREG).
2. Create a 990 online account and complete the charity registration.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Hawaii. If not required, skip to number 3.
2. File foreign qualification documents with the Hawaii Business Registration Division (BREG).
3. Create a 990 online account and complete the charity registration.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• IRS determination letter
• List of officers and directors
• List of other states where registered to solicit

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Depends on gross revenue:

• $0 for less than $25,000 in gross revenue
• $25 for at least $25,000 but less than $50,000 in gross revenue
• $50 for at least $50,000 but less than $100,000 in gross revenue
• $100 for at least $100,000 but less than $250,000 in gross revenue
• $150 for at least $250,000 but less than $500,000 in gross revenue
• $200 for at least $500,000 but less than $1,000,000 in gross revenue
• $250 for at least $1,000,000 but less than $2,000,000 in gross revenue
• $350 for at least $2,000,000 but less than $5,000,000 in gross revenue
• $600 for $5,000,000 and over in gross revenue

• Annually by the same day as your IRS Form 990; that is, 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31, then your renewal is due May 15.
• 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.

Hawaii honors extensions granted by the IRS to file Form 990. Organizations are not required to submit proof of an IRS extension unless requested by the Department, at which point they will have 20 days to provide the Department with a copy.

The Attorney General may assess late fees of $20 per day up to a maximum fee of $1,000 against an organization for the failure to timely file its renewal.

• IRS form 990
• Audited financials (if applicable)

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1-2 business days

File a notice of entry into contract at least 10 days prior to the commencement of the charitable sales promotion.

Hawaii Revised Statutes § 467B-5.5

An authorized representative of the charitable organization and the commercial co-venturer must sign the written consent, and the terms of the written consent must include the following:

1. The goods or services to be offered to the public;
2. The geographic area where, and the starting and final date when, the offering is to be made;
3. The manner in which the name of the charitable organization is to be used, including any representation to be made to the public as to the amount or per cent per unit of goods or services purchased or used that is to benefit the charitable organization;
4. A provision for a final accounting on a per unit basis to be given by the commercial co-venturer to the charitable organization and the date when it is to be made, which date shall be no more than ninety days after the end of the charitable sales promotion; and
5. The date when and the manner in which the benefit is to be conferred on the charitable organization.

Email ATG.Charities@hawaii.gov to update fiscal year. You will then need to file the short year in the efile990.org system.

To close out your registration, send a written request to close your organization's registration. If the organization is six months or more into their filing period, the organization would need to file that filing periods report along with the fee.

Commercial Co-venturers Consent Form

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1-2 business days.

File a notice of entry into contract at least 10 days prior to the commencement of the charitable sales promotion.

An authorized representative of the charitable organization and the commercial co-venturer must sign the written consent, and the terms of the written consent must include the following:

1. The goods or services to be offered to the public;
2. The geographic area where, and the starting and final date when, the offering is to be made;
3. The manner in which the name of the charitable organization is to be used, including any representation to be made to the public as to the amount or per cent per unit of goods or services purchased or used that is to benefit the charitable organization;
4. A provision for a final accounting on a per unit basis to be given by the commercial co-venturer to the charitable organization and the date when it is to be made, which date shall be no more than ninety days after the end of the charitable sales promotion; and
5. The date when and the manner in which the benefit is to be conferred on the charitable organization.

The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.

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An amendment filing should be made before the expiration date of a campaign in order to extend the campaign.

To report an extension of a campaign or another change to a campaign agreement, submit a cover letter describing the change and include a copy of the amended agreement.

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$250

Initial registrations are not accepted without a copy of a contract the counsel has entered into with a charitable organization.

Each registration and renewal registration shall contain:

(1) The names and addresses of all owners, officers, and directors of a professional fundraising counsel, and the names and addresses of all owners, officers, and directors of a professional solicitor;

(2) A statement concerning the corporate form of the registrant, whether corporation, limited liability corporation, partnership, or individual;

(3) A statement whether the registrant has an office in Hawaii and the name and phone number of the person in charge of the office;

(4) The names and addresses of any individuals supervising any solicitation activity;

(5) A statement whether the [registrant] has entered into a consent agreement with, or been disciplined by or subject to administrative action by, another governmental agency;

(6) A statement whether any officer, director, or any person with a controlling interest in the registrant has ever been convicted of a felony or a misdemeanor involving dishonesty in the solicitation for a charitable purpose;

(7) The date that the registrant began soliciting Hawaii residents on behalf of a charitable organization or providing professional fundraising counsel services; and

(8) Whether any owners, directors, or officers are related to:

(A) Any other officers, directors, owners, or employees of the registrant;

(B) Any officer, director, trustee, or employee of a charitable organization under contract with the registrant; and

(C) Any vendor or supplier providing goods or services to a charitable organization under contract with the registrant.

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$250

Annually by July 1.

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File a notice of entry into contract at least 10 days prior to the start of the performance of the contract.