Illinois Charitable Registration Process Explained

• The University of Illinois, Southern Illinois University, Eastern Illinois University, Illinois State Normal University, Northern Illinois University, Western Illinois University, all educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families, or a library established under the laws of Illinois, provided that the annual financial report of such institution or library shall be filed with the State Board of Education, Governor, Illinois State Library, County Library Board or County Board, as provided by law.
• Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is confined to their membership
• Persons requesting any contributions for the relief or benefit of any individual if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets, or social gatherings, if any, provided all fund raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
• Any bona fide union, bona fide political organization or bona fide political action committee, which does not solicit funds for a charitable purpose
• Any charitable organization receiving an allocation from an incorporated community chest or united fund provided certain conditions are met
• A bona fide organization of volunteer firemen, or a bona fide auxiliary or affiliate of such organization, provided all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any charitable organization operating a nursery for infants awaiting adoption providing that all its fund raising activities are carried on by members of such an organization or an affiliate thereof and such members receive no compensation, directly or indirectly
• Any corporation established by the Federal Congress that is required by federal law to submit annual reports of its activities to Congress
• Any boys' club which is affiliated with the Boys' Club of America provided, however, that such an affiliate properly files the reports required by the Boys' Club of America and that the Boys' Club of America files with the Government of the United States the reports required by its federal charter
• Any veterans organization chartered or incorporated under federal law and any veterans organization which is affiliated with, and recognized in the bylaws of, a congressionally chartered or incorporated veterans organization
• Any parent-teacher organization that is controlled by teachers and parents of children attending a particular public or private school for which the organization is named and solicits contributions for the benefit of that particular school provided that certain conditions are met

225 ILCS 460/3(b)

• A corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, or any agency or organization incorporated or established for charitable, hospital or educational purposes and engaged in effectuating one or more of such purposes, that is affiliated with, operated by, or supervised or controlled by a corporation sole or other religious corporation, trust or organization incorporated or established for religious purposes, or to other religious agencies or organizations which serve religion by the preservation of religious rights and freedom from persecution or prejudice or by fostering religious, including the moral and ethical aspects of a particular religious faith.
• Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of $15,000 during any 12 month period ending December 31 of any year.

Form CO-1 Registration Statement, Form CO-2 Financial Information Form, and Form CO-3 Religious Exemption Form (if requesting an exemption as a religious organization)

$0

225 ILCS 460/3(a)

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

Form CO-1: Registration Statement

Mail

$15

4-6 weeks

• While the application requests an Illinois Certificate of Authority for out-of-state charities, the Charitable Trust Bureau will also accept a letter of exemption from charities that believe they are not required to register with the Secretary of State.
• President and CFO or another authorized officer must sign. They must be two individuals. Notarization of signatures is not needed.

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 Illinois.
• 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.
• Determine if your entity is required to foreign qualify before doing business in Illinois and obtain certified copies of your articles of incorporation (including amendments) to file during the foreign qualification process. These documents must be dated within 90 days of the date of application for foreign qualification.
• Appoint a registered agent to receive legal documents in Illinois.
• 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.

Domestic Applicants:

1. File entity formation documents with the Illinois Secretary of State - Business Services Department.
2. Submit a Registration Statement and all required attachments to the Illinois Attorney General - Charitable Trust Bureau.

Foreign Applicants:

1. Determine if foreign qualification is required for your organization. 
2. File foreign qualification documents with the Illinois Secretary of State - Business Services Department, or if not required to foreign qualify, draft a letter explaining that the charity is not required to register with the Secretary of State and include the letter in your Registration Statement application.
3. Submit a Registration Statement and all required attachments to the Illinois Attorney General - Charitable Trust Bureau.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation (or Constitution and all amendments and By-Laws if an unincorporated association)
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• Proof of DBA/Fictitious Name filing in domicile state, if applicable
• A signed statement indicating no funds were solicited or held in Illinois at any time prior to registration
• Certificate of authority to do business in Illinois (or a letter explaining that your charity is not required to register with the Secretary of State)
• If a representative of a probate estate, Will and Letters of Office. Inventory; Declarations of Trust for any trusts into which the Will pours over and all Amendments thereto.
• If a charitable trust or a living inter vivos trust, Declaration of Trust, and all Amendments thereto; Inventory and recent accounting.
• If the organization has been in existence for less than 1 year, also submit Form CO-2: Financial Information Form

Form AG990-IL: Illinois Charitable Organization Annual Report

Mail

$15

• Annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due June 30.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 60 days beyond the original due date by sending a letter including the name, CO number, and EIN number of the charity to the attorney general's office. If more time is needed, a second extension of an additional 2.5 months is available. When applying for a second extensions, charities must submit an unsigned AG990IL with "draft" written at the top, a letter requesting extension, preliminary income statement and balance sheet, IRS Form 8868, and the $15 renewal fee.

There is a late fee of $100.

• Include all required attachments, including finanical audit if needed.

• IRS form 990
• Professional fundraising contracts
• Audited financials (if applicable)
• IFC Report of Individual Fund-Raising Campaign (if applicable)

• Form CO-1: Registration Statement
• Form AG990-IL: Illinois Charitable Organization Annual Report

Mail

$200 re-registration fee + $200 late registration fee + $15 annual report filing fee (for each missing report) + $100 late annual report filing fee (for each missing report)

Charities suspected of violating the Illinois Solicitation for Charity Act are subject to an investigation by the Attorney General who may cancel an organization’s registration. If found to violate this Act and upon application from the Attorney General, the court can administer one of the following judgments:

• injunctive relief
• civil penalty of up to $1,000
• enjoin from solicitation
• appoint temporary or permanent receiver
• recover attorney and investigate costs
• other equitable relief as the court deems appropriate

Charities that do not submit their annual report by the due date or granted extension date or who have their registration canceled must go through the re-registration process and pay all applicable fees. 

• Financials from each year not in compliance

Form AG990-IL: Illinois Charitable Organization

$0

Send a letter indicating change of fiscal year and then draft AG990-IL (unsigned) and letter requesting extension.

AG990-IL Charitable Organization Annual Report

$15

To close out your registration, file a final annual report with "FINAL" written across the top and original signatures. Organizations must also provide a letter indicating that they wish to withdraw and proof of dissolution or withdrawal from the Secretary of State.

CO-1: Registration Statement and CO-2: Financial Information Form

Mail

$15

4-6 weeks

Contracts must be filed before fundraising activity begins.

For a CCV to partner with a charity, the charity must be registered to solicit charitable contributions or be otherwise exempt from registration.

$15

An amendment filing should be made before the expiration date of a campaign in order to extend the campaign.

To report an extension of a campaign or another change to a campaign agreement, submit a cover letter describing the change and include a copy of the amended agreement.

AG990-IL Charitable Organization Annual Report

Mail

$15

4-6 weeks

Within 6 months after the end of the campaign.

Form PFR-01: Professional Fund-Raiser Registration Statement

Mail to: 
Office of the Attorney General
Charitable Trust Bureau
100 West Randolph Street, 11th Floor
Chicago, Illinois 60601
(312) 814-2595

Mail

$100 + $25 for each contract

• "Professional Fund Raiser (PFR) List of Charities & Contracts" (Form PFR-06)
• A copy of all contracts listed on Form PFR-06 along with the $25.00 Filing Fee for Each Contract. Check or Money Order payable to the "Illinois Charity Bureau Fund" attached to Form PFR-06.
• "Professional Fund Raisers Bond" (Form CS-6)  Note: this form must be filed by all Professional Fund Raisers that have access to or control of funds raised.
• "Professional Solicitor Registration Statement" (Form PS-01) Note: this form must be filed for each Solicitor employed by the PFR.
• Partnership Agreement or Articles of Incorporation of Professional Fund Raiser.
• Certificate of Authority to Transact Business in Illinois. This must be filed by out-of-state corporations only.
• A list of all business locations used for fundraising. (Attach a schedule indicating the street address, city, state).
• A list of all principal parties, officers, directors, executive personnel, and owners of ten percent or more of the capital stock. (Attach a schedule for each person as needed indicating their name, street address, title, and percent of interest). 
• Copies of all fundraising contracts with charities, including amendments and extensions.

Form PFR-01: Professional Fund-Raiser Registration Statement (Re-registration)

Mail

$100 + $25 for each contract

Annually by June 30.

• "Professional Fund Raiser (PFR) List of Charities & Contracts" (Form PFR-06)
• A copy of all contracts listed on Form PFR-06 along with the $25.00 Filing Fee for Each Contract. Check or Money Order payable to the "Illinois Charity Bureau Fund" attached to Form PFR-06.
• "Professional Fund Raisers Bond" (Form CS-6)  Note: this form must be filed by all Professional Fund Raisers that have access to or control of funds raised.
• "Professional Solicitor Registration Statement" (Form PS-01) Note: this form must be filed for each Solicitor employed by the PFR.
• Partnership Agreement or Articles of Incorporation of Professional Fund Raiser.
• Certificate of Authority to Transact Business in Illinois. This must be filed by out-of-state corporations only.
• A list of all business locations used for fundraising. (Attach a schedule indicating the street address, city, state).
• A list of all principal parties, officers, directors, executive personnel, and owners of ten percent or more of the capital stock. (Attach a schedule for each person as needed indicating their name, street address, title, and percent of interest). 
• Copies of all fundraising contracts with charities, including amendments and extensions.

$0

Within 10 days of the date of execution of each new contract.

• Any contract between a trust or charitable organization and a professional fund raiser must contain an estimated reasonable budget disclosing the target amount of funds to be raised over the contract period, the type and amount of projected expenses related thereto, and the amount projected to be paid to the charitable organization. In addition, the contract must disclose the period of its duration, the geographic scope for fundraising, describe the methods of fundraising to be employed and provide assurance of record keeping and accountability. If the contract provides that the professional fund raiser will retain or be paid a stated percentage of the gross amount raised, an estimate of the target gross amount to be raised and to be paid to charity must be stated in the contract. If the contract provides for payment on an hourly rate for fund raising, the total estimated hourly amount, as well as the estimated number of hours to be spent in fund raising, must be stated.
• All professional fund raiser contracts must disclose the amounts of all commissions, salaries and fees charged by the fund raiser, its agents, employees and solicitors and the method used for computing such.
• If the professional fund raiser, its agents, solicitors or employees or members of the families thereof own an interest in, manage or are a supplier or vendor of fund raising goods or services, the relationship must be fully disclosed in the contract, as well as the method of determining the related supplier's or vendor's charges.

Form PFR-02: Professional Fund-Raiser Annual Financial Report

$0

Annually by September 30.

• Form IFC, "Report Of Individual Fundraising", a separate form submitted for each campaign conducted
• Form PFR-04, "Professional Solicitor Compensation Report
• Form PFR-05, "Explanation of Professional Fundraising Fees

Form PFR-02: Professional Fund-Raiser Annual Financial Report

$25

Annually by April 30.

• Form IFC, "Report Of Individual Fundraising", a separate form submitted for each campaign conducted
• Form PFR-04, "Professional Solicitor Compensation Report
• Form PFR-05, "Explanation of Professional Fundraising Fees

Form PFC-01: Professional Fundraising Consultant Registration Statement

$0

• All contracts between the Professional Fundraising Consultant (PFC) and charitable organizations must be in writing and filed by the PFC with the Attorney General. Contracts shall contain the charity's legal name, their registration number, a street address, a contact party and the party's daytime telephone number.
• All names that you use or operate under
• List all principle parties, officers, directors, executive personnel, and owners
• Report ownership interest in vendor firms for all principle parties, officers, directors, employees, family members, and owners

• Attach a schedule reporting all business activities
  • Indicate the activity description, street address, and if the location is temporary, the start and end-use dates. 
• Attach a list of all the charities that you provide service for
  • Include their charity ID number, legal name and street address, and contract dates
  • Attach copies of all contracts
• Attach a list of all other fundraising counsel registrations the organization has

Form PFC-01: Professional Fundraising Consultant Registration Statement (Renewal)

$0

Biennially by June 30.

$0

Copies of all fundraising contracts must be submitted to Charitable Trust Bureau upon registration. Changes to the registration application, including new contract agreements, must be filed within 10 days of the changes.

Contracts must contain the charity's legal name, their registration number, a street address, a contact party, and the party's daytime telephone number.

PFC-01 Professional Fundraising Consultant Registration Statement (Amendment)

$0

If any of the information in the submitted registration statement changes, the Charitable Trust Bureau must be notified in writing within 10 days of the changes.

Form PT-6: Application for Pull Tabs and Jar Games License

$500 for a regular license, $50 for a limited license, and $0 for a special license.

Form PT-6: Application for Pull Tabs and Jar Games License (Renewal)

$500 for a regular license, $50 for a limited license, and $0 for a special license.

Annually