Hawaii Tax and Charities Division


Please Note

We are a service company that can help you file with the Hawaii Tax and Charities Division. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.


Contact Information

Physical address:
425 Queen Street
Honolulu, HI 96813

Phone: 808-586-1480
Fax: 808-586-8116

Web: Home Name search
Email: ATG.Charities@Hawaii.gov

Licenses

We track the following licenses with the Hawaii Tax and Charities Division in order to provide compliance services to our clients. As a client, you see this and other reference data in License Manager in-line with your licenses.

A laptop placed on a desk with our License Manager software on display

Hawaii Charity Registration

Agency:Hawaii Tax and Charities Division
Law:

Hawaii Revised Statutes § 467B-2.1

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?Yes
Fact Checked:4/10/20

One-Time Exemption Registration

Exemption Eligible Organizations:
  • 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 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 Colleges and Schools,  The National Association for the Education of Young Children, or 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
Filing Method:

Online

Agency Fee:

$0

Original Ink:Not required
Notarize:Not required
Notes:

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

Fact Checked:1/8/20

Initial Registration

Filing Method:

Online

Agency Fee:

$0

Turnaround:

4-6 weeks

Notes:
  • Two authorized directors of officers must sign online by obtaining their own login IDs.
  • Some Hawaii counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

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.
How to Apply:

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.
Required Attachments:

  • 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
Fact Checked:4/14/20

Registration Renewal

Filing Method:

Online. Upload your IRS Form 990 electronically or as a pdf and pay the filing fee.

Agency Fee:

$10-750, depending on annual gross revenue

Due:

Due 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.

Due Date Extension:

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.

Penalties:

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.

Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
Fact Checked:2/4/20

Change of Fiscal Year

Notes:

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

Fact Checked:12/7/18

Cancellation

Notes:

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.

Fact Checked:7/14/20

Hawaii Commercial Co-Venturer Registration

Not required



Commercial Co-venturer licensure is not required on the State level in Hawaii.

Hawaii does not have a traditional registration requirement for commercial co-venturers, but they may need to file a written consent form at least 10 days before a fundraising event.

More information: Hawaii Tax and Charities Division

Contract Filing

Form:

Commercial Co-venturers Consent Form

Filing Method:

Online

Agency Fee:

$0

Turnaround:

1-2 business days.

Due:

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

Original Ink:Not required
Notarize:Not required
How to Apply:

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

Fact Checked:8/1/19

Contract Amendment

Agency Fee:

$0

Due:

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

Notes:

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.

Fact Checked:8/12/20

A Professional Fundraising Counsel is any person who, for compensation, plans, conducts, manages, advises, consults, or prepares material for, or with respect to, the solicitation of contributions in this state for a charitable organization, but who actually solicits no contributions as a part of the person's services, and who does not employ, procure, or engage any compensated person to solicit contributions. The term shall not include a bona fide volunteer, salaried officer, or employee of a charitable organization.

Hawaii Professional Fundraising Counsel Registration

Agency:Hawaii Tax and Charities Division
Fact Checked:7/5/18

Initial Registration

Filing Method:

Online

Agency Fee:

$250

Notes:

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

Before you Apply:

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.

Fact Checked:7/5/18

Registration Renewal

Filing Method:

Online

Agency Fee:

$250

Due:

Annually by July 1.

Fact Checked:7/5/18

Contract Filing

Agency Fee:

$0

Due:

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

Fact Checked:8/1/19

Hawaii Professional Solicitor Registration

Agency:Hawaii Tax and Charities Division
Bond Requirements:

$25,000

Fact Checked:8/7/19

Initial Registration

Filing Method:

Online

Agency Fee:

$250

Turnaround:

15 business days 

Notes:
  • The attorney general shall notify the professional fundraising counsel or professional solicitor in writing within fifteen business days of its receipt of the registration statement; otherwise the registration statement is deemed to be approved.  
  • Within seven business days after receipt of a notification that the registration requirements are not satisfied, the professional fundraising counsel or professional solicitor may request a hearing.

   

Before you Apply:
  • 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
  • A statement concerning the corporate form of the registrant, whether corporation, limited liability corporation, partnership, or individual
  •  A statement regarding whether the registrant has an office in Hawaii and the name and phone number of the person in charge of the office
  • The names and addresses of any individuals supervising any solicitation activity
  • 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
  • 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
  • The date that the registrant began soliciting Hawaii residents on behalf of a charitable organization or providing professional fundraising counsel services
  • Provide information regarding whether any owners, directors, or officers are related to:
    • Any other officers, directors, owners, or employees of the registrant
    • Any officer, director, trustee, or employee of a charitable organization under contract with the registrant
    • Any vendor or supplier providing goods or services to a charitable organization under contract with the registrant. [L 1969, c 167, pt of §1; gen ch 1985; am L 1993, c 206, §13; am L 2004, c 93, §12; am L 2006, c 168, §5; am L 2008, c 174, §9; am L 2013, c 61, §12]
Bond Amount:
  • $25,000 
  • Term for one year
  • A partnership or corporation that is a professional solicitor may file a consolidated bond on behalf of all its members, officers, and employees.
Fact Checked:12/15/16

Registration Renewal

Filing Method:

Online

Agency Fee:

$250

Due:

Annually by July 1.

Penalties:

If a renewal registration required under this section is not filed, unless it is shown that the failure is due to reasonable cause, a fine of $20 shall be imposed for each day during which the violation continues; provided that the total amount imposed under this subsection shall not exceed $1,000.

Fact Checked:12/15/16

Contract Filing

Filing Method:

Online

Agency Fee:

$0

Due:

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

Fact Checked:8/1/19

Financial Reporting

Filing Method:

Online

Agency Fee:

$0

Due:

Within 90 days after a campaign has ended and on the anniversary of commencement for campaigns lasting more than a year.

Fact Checked:8/5/19

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