Illinois Nonprofit Compliance

Required annual filings

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

2 File Illinois Corporate Tax Exemption Renewals

Not required



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

More information: Illinois Department of Revenue
3 File Illinois Sales Tax Exemption Renewals
Agency:Illinois Department of Revenue
Form:

Online

Agency fee:

$0

Due:

Every 5 years from date of issue.

4 File Illinois Annual Report
Agency:Illinois Secretary of State - Business Services Department
Form:

Domestic/Foreign Corporation Annual Report

Instructions:

No initial report is required.

Filing method:

Mail or online

Agency fee:

$10; filing online requires a $50 expedite fee.

Due:

Annually by the end of the month prior to the corporation anniversary month. Can be filed up to 60 days prior to the start of the anniversary month.

Law:

805 ILCS 105/114.10

Penalties:

$3 penalty if late.

Notes:

Cannot be filed online if:

  • The corporation owns property outside of illinois and /or transacts business outside of Illinois.
  • There have been changes in authorized shares, issued shares and/or paid-in capital. The annual report must be filed on paper accompanied by the appropriate document(s) changing the authorized shares, issued shares and/or paid-in capital.
  • You need to enter more than six officers or six directors, you must file a paper annual report.
5 Renew the Charitable Solicitation Registration

Illinois Charitable Organization Registration

Agency:Illinois Attorney General - Charitable Trust Bureau
Law:

760 Illinois Compiled Statutes § 55/1 et seq., Charitable Trust Act and Solicitation for Charity Act

One-Time Exemption Registration

Exemption Eligible Organizations:

Educational institutions that only solicit contributions from students, alumni, faculty, or trustees.

Notes:

Fax a letter to the charitable trust bureau requesting exemption.

One-Time Exemption Registration

Exemption Eligible Organizations:

Religious organizations

Form:

Form CO-3: Religious Exemption Form

Agency fee:

$0

Notarize:Required
Notes:

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

Initial Registration

Form:

Your submission packet should include:

  • Form CO-1: Registration Statement
  • List of all Officers, Directors and/or Trustees including names, mailing addresses, and day time phone numbers
  • IRS Determination Letter, IRS Form 1023 or 1024, or written explanation if not available
  • Copies of all contracts with Professional Fund Raisers, if applicable
  • Form CO-3: Religious Organization Exemption Form, if applicable
  • Articles of Incorporation and all amendments
  • Bylaws
  • Form CO-2 or Form AG990-IL depending on length of existence of the organization
Filing method:

Mail

Agency fee:

$15

Due:

You must register prior to any solicitation or holding of charitable assets.

Notes:
  • Include all required attachments
  • President and CFO or another authorized officer must sign. They must be two individuals. Notarization of signatures is not needed.
  • Some Illinois counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Form AG990-IL: Illinois Charitable Organization Supplement

Instructions:

Small nonprofits who raised <$15,000 in contributions during the calendar year do not need to file. In contrast, large nonprofits will need to submit audited finanical statements.

Filing method:

Mail

Agency fee:

$15. Late fee is $100.

Due:

Due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due June 30. 

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

Change of Fiscal Year

Form:

Form AG990-IL: Illinois Charitable Organization Supplement

Agency fee:

$0

Notes:

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

6Maintain a Illinois Registered Agent

Maintain a registered agent that has a street address in Illinois. 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 Schaumburg , IL to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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