Hawaii Nonprofit Compliance

Required annual filings

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

By the 15th day of the 5th 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.

Fact Checked:8/28/19
2 File Hawaii Corporate Tax Returns
Agency:Hawaii Department of Taxation
Form:

Form G-45 (General Excise/Use Tax Return) 

Instructions:

General Excise Tax Information and General Excise Tax Reporting Requirements for Nonprofit Organizations

Due:

Monthly, quarterly, or semi-annually (per the instructions)

Fact Checked:9/3/15
Agency:Hawaii Department of Taxation
Form:

 Form G-49 (General Excise/Use Annual Return & Reconciliation)

Instructions:

General Excise Tax Information and General Excise Tax Reporting Requirements for Nonprofit Organizations

Due:

The 20 day of the fourth month following the close of the taxable year. For calendar year filers, the due date is April 20 of the following year.

Fact Checked:9/3/15
3 File Hawaii Corporate Tax Exemption Renewals

Not required



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

More information: Hawaii Department of Taxation
4 File Hawaii Sales Tax Exemption Renewals

Not required



Hawaii does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Hawaii Department of Taxation
5 File Hawaii Annual Report

If the nonprofit was formed in Hawaii (Domestic):

Agency:Hawaii Business Registration Division (BREG)
Form:

Form D2

Filing Method:

Mail, in-person, or online.

Agency Fee:

$5

Due:

Annual reports must be filed during the quarter that contains the registration anniversary date. For example, if you registered on February 14th, then you must file your annual report between January 1 and March 31. The due dates are March 31, June 30, September 30, and December 31.

Law:

Hawaii Code Division 2 Title 23 § 414D-308

Notes:
  • An annual report is not required to be filed in the year the corporation was incorporated. 

  • Expedited processing is available for an additional $25 fee.
Fact Checked:9/10/18

If the nonprofit was formed outside of Hawaii (Foreign):

Agency:Hawaii Business Registration Division (BREG)
Form:

Form F2

Filing Method:

Mail, in-person, or online.

Agency Fee:

$5

Due:

Annual reports must be filed during the quarter that contains the registration anniversary date. For example, if you registered on February 14, then you must file your annual report between January 1 and March 31. The due dates are March 31, June 30, September 30, and December 31.

Law:

Hawaii Code Division 2 Title 23 § 414D-308

Notes:
  • An annual report is not required to be filed in the year the corporation was incorporated. 

  • Expedited processing is available for an additional $25 fee.
Fact Checked:9/10/18
6 Renew the Charitable Solicitation Registration

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:

Due dates are automatically extended for 180 days beyond the original due date, however, the department may request a copy of the IRS-approved extension request for your organization.

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
7Maintain a Hawaii Registered Agent

Maintain a registered agent that has a street address in Hawaii. 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 Honolulu , HI to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the Hawai'i Alliance of Nonprofit Organizations to provide insightful resources and compliance solutions to nonprofits in Hawaii.



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