Arkansas Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Arkansas. If you are looking to form nonprofit in Arkansas, please visit our Start Your Arkansas Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Arkansas. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Arkansas Corporate Tax Exemption Renewals

Not required



Exemptions do not need to be renewed in Arkansas.

More information: Arkansas Department of Finance and Administration
3 File Arkansas Sales Tax Exemption Renewals

Not required



Arkansas does not offer general exemptions to sales tax, so there is no renewal.

More information: Arkansas Department of Finance and Administration
4 File Arkansas Annual Report
Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Annual Report

Filing method:

Mail, in-person, or online.

Agency fee:

$0

Due:

Annually by August 1.

Law:

Arkansas Code Annotated § 4-33-131 

5 Renew the Charitable Solicitation Registration

Arkansas Charitable Organization Registration

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS) (Charities)
Law:

Arkansas Code Ann. § 4-28-401 et seq.

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious organizations
  • Most educational organizations including PTAs
  • Political organizations
  • Governmental organizations
  • Nonprofit hospitals
  • Charities that do not intent to solicit and receive and do not actually receive more than $25,000 in contributions during a fical year and do not use professional fundraisers
  • Persons or entities that solicit for exempt organizations
Form:

Form EX-01: Exempt Organization Verification

Agency fee:

$0

Notes:

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

Initial Registration

Form:

Form CR-01: Charitable Organization Registration Form

Instructions:

Charitable Registration in Arkansas

Filing method:

File by mail or email to charities@sos.arkansas.gov.

Agency fee:

$0

Notarize:Required
Notes:
  • Note the list of attachments required.
  • One signature of officer, director, or incorporator required.
  • Some Arkansas counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Form CR-03: Annual Financial Report Form

Filing method:

Mail or email.

Agency fee:

$0

Due:

Annually by August 1.

Notarize:Required
Notes:
  • Note the list of attachments required.

Change of Fiscal Year

Form:

Form CR-03: Annual Financial Report Form

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

File the short year form with the updated fiscal year information.

6Maintain a Arkansas Registered Agent

Maintain a registered agent that has a street address in Arkansas. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Mountain Home , AR to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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