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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Hawaii Corporate Tax Returns
Agency:Hawaii Department of Taxation
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
Agency:Hawaii Department of Taxation
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$5

Due: ACCESS PREMIUM DATA
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.

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

Agency:Hawaii Business Registration Division (BREG)
Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$5

Due: ACCESS PREMIUM DATA
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.
6 Renew the Charitable Solicitation Registration

Hawaii Charity Registration

Agency:Hawaii Tax and Charities Division
Law:

Hawaii Revised Statutes § 467B-2.1

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$0

Original Ink: ACCESS PREMIUM DATA
Notarize: ACCESS PREMIUM DATA
Notes:

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

Initial Registration

Filing method: ACCESS PREMIUM DATA
Agency fee:

$0

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.

Registration Renewal

Filing method: ACCESS PREMIUM DATA
Agency fee:

$10-750, depending on annual gross revenue

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA

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.

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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