Connecticut Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Connecticut. If you are looking to form nonprofit in Connecticut, please visit our Start Your Connecticut Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Connecticut. 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.

Original Ink:Not required
Notarize:Not required
2 File Connecticut Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Connecticut corporate income tax exemption.

More information: Connecticut Department of Revenue Services
3 File Connecticut Sales Tax Exemption Renewals

Not required



Connecticut does not have a renewal requirement for sales tax exemption.

4 File Connecticut Annual Report
Agency:Connecticut Secretary of State - Commercial Recording Division
Filing method:

Online

Agency fee:

$50

Due:

Annually by the registration anniversary date. 

Law:

Connecticut Business Corporation Act, Sec. 33-953

Original Ink:Not required
Notarize:Not required
Notes:
  • Connecticut religious corporations and Connecticut statutory trusts do not file an annual report. 
  • Anyone with authority may file.
5 Renew the Charitable Solicitation Registration

Connecticut Charity Registration

Agency:Connecticut Department of Consumer Protection
Legal Notes:

Connecticut General Statutes § 21a-190a et seq.

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious organizations
  • Most educational institutions and PTAs
  • Nonprofit hospitals
  • Government organizations
  • Charities that receive $50,000 or less in contributions annually and do not use paid solicitors
  • Persons who solicit for exempt organizations
Form:

Claim of Exemption from Registration

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.

Initial Registration

Form:

URS or Initial Charitable Organization Registration Application

Filing method:

Mail or online

Agency fee:

$50

Original Ink:Not required
Notarize:Not required
Notes:
  • Carefully ensure you include all required attachments.
  • Two authorized representatives must sign. Notarized signatures are not required.
  • The exemption may be submitted by e-mail.
  • Some Connecticut counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Charitable Organization Renewal Notice.

Filing method:

Mail or online

Agency fee:

$50

Due:

Renewal is due annually eleven (11) months after the organization’s fiscal year ends. For example, organizations with December fiscal year-ends are due by November 30.

Original Ink:Not required
Notarize:Not required
Notes:
  • Attach IRS Form 990

Change of Fiscal Year

Original Ink:Not required
Notarize:Not required
Notes:

Fiscal year can be changed during the standard renewal process. Submit the last 990 prior to change and include the short year 990 as well.

6Maintain a Connecticut Registered Agent

Maintain a registered agent that has a street address in Connecticut. 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 Glastonbury , CT to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with The Alliance: The Voice of Community Nonprofits to provide insightful resources and compliance solutions to nonprofits in Connecticut.



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