Charitable Registration Audit Requirements

Fundraising Compliance

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Fundraising Compliance Guide
Fundraising Compliance Info by State

When registering or renewing a registration for charitable solicitation, nonprofits should be aware of the audit requirements of each state in which they intend to file. Of the 41 states that require charities to register for charitable solicitation, 24 states require audited financial statements to be included with registration applications.

Most states that require an audit provide a threshold that charities must exceed in order for the audit requirement to apply. This threshold is given in either gross revenue or annual contributions depending on the state, and it is important to recognize the difference. Some states, however, provide more flexible requirements, for instance:

  • Alaska audits need only be provided upon request from the state
  • North Carolina and Virginia both allow the IRS form 990 to take the place of the audit requirement
  • Illinois and Maryland have set audit thresholds, but they also expand their thresholds if an organization meets certain criteria. Illinois lowers the audit threshold for organizations using professional fundraisers.
  • Maryland also lowers the audit threshold for private foundations associated with any Maryland state agency.

Along with the audit requirement, nine states also have a financial statement review threshold that is triggered before the full audit requirement. The financial statement review requirement is less burdensome than the audit, but it is no less important in terms of getting a registration approved.

Jump to your state:

State Audit Required? Audit Threshold Review Threshold Notes
Alabama No - -
Alaska Yes

Conditional

-

Provide upon request by state

Arizona No - -
Arkansas Yes

$500,000 Gross Revenue

-
California Yes

$2,000,000 Gross Revenue

-

Government grants do not count as gross revenue in this instance. California also requires charities with greater than $2 million in revenue to establish an audit committee.

Colorado No - -
Connecticut Yes

$500,000 Gross Revenue

-
Delaware No - -
District of Columbia No - -
Florida Yes

$1,000,000 Annual Contributions

$500,000 Annual Contributions

Georgia Yes

$1,000,000 Annual Contributions

$500,000 Annual Contributions

Hawaii Yes

$500,000 Gross Revenue

-

Also required to submit if the charity is required pursuant to a government authority or third party

Idaho No - -
Illinois Yes

$300,000 Annual Contributions

-

$25,000 threshold if using a professional fund-raiser. Contributions include gross amounts of cash plus gross sums paid by the public for merchandise, special events, and services.

Indiana No - -
Iowa No - -
Kansas Yes

$500,000 Annual Contributions

-
Kentucky No - -
Louisiana No - -
Maine No - -
Maryland Yes

$500,000 Annual Contributions

-

$100,000 annual contribution threshold for private foundations associated with any Maryland state agency

Massachusetts Yes

$500,000 Gross Revenue

$200,000 Gross Revenue

Michigan Yes

$525,000 Annual Contributions

$275,000 Annual Contributions

Minnesota Yes

$750,000 Gross Revenue

-

Required for renewal only.

Mississippi Yes

$500,000 Annual Contributions

$250,000 Annual Contributions

Missouri No - -
Montana No - -
Nebraska No - -
Nevada No - -
New Hampshire Yes

$1,000,000 Gross Revenue

-

Organizations with total revenues of $500,000 to $1,000,000 must file the most recent annual financial statement.

New Jersey Yes

$500,000 Gross Revenue

-
New Mexico Yes

$500,000 Gross Revenue

-
New York Yes

$750,000 Gross Revenue

$250,000 Gross Revenue

Required for renewal only.

North Carolina Yes

Conditional

-

Submit either a 990, audit, or state financial report form

North Dakota No - -
Ohio No - -
Oklahoma No - -
Oregon No - -
Pennsylvania Yes

$300,000 Gross Revenue

$100,000 Gross Revenue

Rhode Island Yes

$500,000 Gross Revenue

-
South Carolina No - -
South Dakota No - -
Tennessee Yes

$500,000 Gross Revenue

-
Texas No - -
Utah No - -
Vermont No - -
Virginia Yes

Conditional

-

Submit either a 990 or audit

Washington No - -
West Virginia Yes

$500,000 Gross Revenue

$200,000 Gross Revenue

Wisconsin Yes

$500,000 Annual Contributions

$300,000 Annual Contributions

Wyoming No - -

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