Nonprofit Compliance Guide

Alabama

No annual report is required for a domestic or foreign Alabama nonprofit corporation with a 501 (c) exemption. However, Alabama nonprofits must file charitable registration with the Attorney General.

Due:

Renewal is due annually within 90 days after the close or your organization's fiscal year. So if your fiscal year ends December 31st, then the report is due March 31st. 

Fee:

$25

Due:

Annually by September 30.

Fee:

$0

Alaska

Due:

July 2nd. If you initially filed/registered in an even numbered year the Biennial Report will be due in July of every even numbered year. If you initially filed in an odd numbered year the Biennial Report will be due in July of every odd numbered year. You can start filing 3 months prior.

Fee:

$25 for nonprofit corporations. $100 for cooperative corporations. $25 for religious corporations.

Due:

Renewals are due annually by September 1st. Do not let this lapse - while there is no late fee you are not authorized to solicit until you get approval. 

Fee:

$40 payable to "State of Alaska"

Due:

Annually or Biennially by December 31 depending on if you paid for one year or two.

Fee:

$50 for annual or $100 for biennial.

Arizona

Due:

Annually by date of initial registration.

Fee:

$10

As of September 13, 2013, Arizona no longer requires charitable solicitation fundraising registration or renewal for most charities.

Arkansas

Due:

Annually by August 1.

Fee:

$0

Due:

Due annually by May 15 for charities with a December 31st fiscal year end. Renewal is due within 6 months fiscal year end for charities with non-December 31st fiscal year end dates.

Fee:

$0

California

Due:

Bienially by the end of the month when the Articles of Incorporation were initially filed. Can be submitted up to 5 months prior to this date.

Fee:

$20; Agricultural cooperative corporations: $25.

Due:

Renewal is due annually 4.5 months after the close of your organization's fiscal year. If your fiscal year closes December 31st, then renewal is due May 15th. 

Fee:

$0-300, depending on gross annual revenue

Colorado

Due:

Annually during the three-month period beginning with the first day of the entity’s anniversary month of formation. For example, if an entity was formed on January 15, the Periodic Report would be due each subsequent year between January 1 and March 31.

Fee:

$10

Due:

Renewal is due annually 4.5 months after the close of your organization's fiscal year, however, Colorado automatically grants a 3 month extension of this deadline.

Fee:

$10

Connecticut

Due:

Annually by the end of the month when the organization was first registered.

Fee:

$50

Due:

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

Fee:

$50

Delaware

Due:

Annually by March 1. The first report is due in the calendar year following initial registration.

Fee:

$25

Delaware charitable solicitation law does not require charities soliciting donations to register with the state; however, they must provide ample disclosures during the solicitation process.

In addition, if non-profits activities are conducted in Delaware, the organization must file a copy of Federal Form 990 with the Delaware Attorney General. File annually according to your fiscal year or as Form 990 becomes available.

District of Columbia

Due:

Your first report is due April 1st in the calendar year after registration. After the first filing, reports are due biennially by April 1.

Fee:

$80

Due:

Biennially by the end of the month prior to your registration month. If you registered for the first time in September, your report will be due by the end of August two years later.

Fee:

$412.50

Due:

Biennially.

Fee:

Varies by required license type: $412.50 for Charitable Solicitation, $0 for Charitable Exempt, or $324.50 for General Business.

Florida

Due:

Annually by May 1.

Fee:

$61.25

Due:

Your license must be renewed annually between your intial registration date and 60 days prior.

Fee:

$10-400, depending on contributions received during the prior fiscal year

Georgia

Due:

Annually by April 1.

Fee:

$30

Due:

Your license must be renewed bienially by the registration date. If you registered on January 15, 2016, your registration is due by January 15, 2018.

Fee:

$20

Hawaii

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 1st and March 31st. The due dates are March 31st, June 30th, September 30th, and December 31st.

Fee:

$5

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 31st, then your renewal is due May 15th.

Fee:

$10-750, depending on annual gross revenue

Idaho

Due:

Last day of registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due by March 31st.

Fee:

$0

Not required.

Illinois

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.

Fee:

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

Due:

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

Fee:

$15. Late fee is $100.

Indiana

Due:

Biennially by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every two years by March 31st.

Fee:

$20 for mail or $22 for online.

Not required.

Iowa

Due:

By April 1 of odd years.

Fee:

$0

Not required.

Kansas

Due:

Annually by the 15th day of the 6th month after the close of your fiscal year, usually June 15th. May be filed as early as January 1.

Fee:

$40

Due:

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

Fee:

$35

Kentucky

Due:

Annually by June 30. Can be filed as early as January 1. 

Fee:

$15

Due:

If the URS is filed, then registration expires annually on December 31st, otherwise it is due annually by 4 months and 15 days after the organization's fiscal year end.

Fee:

$0

Louisiana

Due:

Annually by registration anniversary.

Fee:

$15

Due:

Annually by the end of the month of initial registration.

Fee:

$25

Maine

Due:

Annually by June 1.

Fee:

$35

Due:

Renew annually by November 30th.

Fee:

$50

Maryland

Due:

Annually by April 15.

Fee:

$0

Due:

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

Fee:

$0-300, depending on charitable contributions

Massachusetts

Due:

Annually by November 1.

Fee:

$15 for mail, $18.50 for online.

Due:

Due annually by 4.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due May 15th.

Fee:

$35-$2,000, depending on gross support and revenue.

Michigan

Due:

Annually by October 1 beginning the year following incorporation.

Fee:

$20

Due:

Renewal is due annually 7 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due by July 31st.

Fee:

$0

Minnesota

Due:

Annually by December 31. 

Fee:

$0 

Due:

Renewal is due annually 6.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due July 15th.

Fee:

$25

Mississippi

Due:

90 days from date requested. The secretary may request a report every five years.

Fee:

$25

Due:

Renewal is due annually 4 months and 15 days after the charity's fiscal year end. If your fiscal year ends on December 31, renewal is due by May 15.

Fee:

$50

Missouri

Due:

Annually by August 31.

Fee:

$15 by mail or $10 online.

Due:

Registered nonprofits must file annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31st, renewal is due March 15th.

Fee:

$15

Montana

Due:

Annually by April 15.

Fee:

$20

Not required.

Nebraska

Due:

By April 1 of every odd numbered year.

Fee:

$20

Not required.

Nevada

Due:

File an annual report by the end of your registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st.

Fee:

$50 (+ $200 unless you have 501(c) exemption.)

Due:

Renewal is due annually at the same time as your Nevada Nonprofit Annual List of Officers Report.

Fee:

$0

New Hampshire

Due:

By December 31 every 5 years following 2015. 

Fee:

$25

Due:

Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th.

Fee:

$75

New Jersey

Due:

Annually by date of incorporation/registration.

Fee:

$27

Due:

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

Fee:

$30-250, depending on gross contributions. Make check payable to "Public Records Filing for a New Business Entity"

New Mexico

Due:

Annually by four months and fifteen days after the close or your taxable year, usually May 15th. Confused? Look-up your corporate record and next report due date here.

Fee:

$10

Due:

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

Fee:

$0

New York

Domestic and foreign New York nonprofits are not required to file an annual/biennial corporate report with the New York Department of State.

Due:

Due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th.

Fee:

$10-25, depending on total support and revenue

North Carolina

Not required.

Due:

Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th.

Fee:

$0-200, depending on contributions

North Dakota

Due:

Annually by February 1.

Fee:

$10

Due:

Due annually by September 1st. If you file in July/August, you get a waiver until the following September.

Fee:

$10

Ohio

Due:

Every 5 years if no other filing has been submitted. Due by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your five-year report is due March 31st.

Fee:

$25

Due:

Renewal is due annually 4.5 months after the end of your fiscal year. So if your fiscal year ends December 31st, then renewal is due May 15th.

Fee:

$0-200, depending on contributions received from Ohio residents during the preceding fiscal year

Oklahoma

Due:

Fee:

Due:

Renewal is due annually before the anniversary of your previous renewal filing. This means that your renewal date will change every year unless you file on the same day every year. You will NOT receive a renewal reminder.

Fee:

$15-65, depending on contributions

Oregon

Due:

Annually by your registration anniversary day. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 15th. You may start filing 45 days prior.

Fee:

$50

Due:

Due annually 4.5 months after the close or your organization's fiscal year. So if your fiscal year ends December 31st, then the report is due May 15th.

Fee:

$10-200, depending on Oregon revenue and fund balance held in Oregon. Make check payable to "Oregon Department of Justice"

Pennsylvania

Due:

By April 30 of each year where there has been a change in corporate officers during the preceding calendar year.

The decennial report is due every ten years if no other filings have been made during the ten year period. The next report is due in 2021.

Fee:

$0

$70

Due:

Due annually 10.5 months after the end of the fiscal year every year.

Fee:

$15-250, depending on gross contributions

Rhode Island

Due:

Annually by June 30. You can start filing June 1.

Fee:

$20

Due:

By the anniversary of initial registration.

Fee:

$90

South Carolina

Due:

Annually by the fifteenth day of the fifth month after the end of the tax year. 

Fee:

Due:

Renewal must be filed annually within 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, then file by May 15th.

Fee:

$50 ($0 for exemption renewal)

Due:

Due annually 4.5 months after fiscal year end. So if your organization's fiscal year ends December 31st, the report is due May 15th.

Fee:

$0

South Dakota

Due:

By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every by March 31st.

Fee:

$10

Not required.

Tennessee

Due:

By the 1st day of the 4th month after the close of your fiscal year. Usually your fiscal year ends on December 31st and so your annual report is due April 1st.

Fee:

$20 + optional $2.25 online filing fee

Due:

Renewal must be filed annually within 6 months after the close of your fiscal year. So if yoru fiscal year ends December 31st, then file by June 30th.

Fee:

$80-240, depending on gross revenue

Texas

Due:

Once exempt from filing public information reports, the secretary may request a periodic report once every 4 years and the request will state the due date.

Fee:

$5

Due:

Renewal for Telephone Solicitation and Public Safety, Promotors, and Publications is due annually by the registration anniversary date.

Fee:

Due:

Due annually 4.5 months after fiscal year end. So if your fiscal year ends December 31st, file by May 15th.

Fee:

Utah

Due:

Annually by your registration anniversary day. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 15th. You can start filing 60 days prior.

Fee:

$10

Due:

Your permit to solicit expires annually on the upcoming quarterly due date based on registration date: January 1, April 1, July 1, or October 1. So if your permit was issued on April 15th, it will expire on July 1st.

Fee:

$78

Vermont

Due:

Biennially by April 1st. Can be filed after January 1.

Fee:

$20

Not required.

Virginia

Due:

By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st.

Fee:

$25

Due:

Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal calendar ends December 31st, then renewal is due by May 15th.

Fee:

$30-250, depending on gross contributions

Washington

Due:

By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st. You may start filing 45 days prior.

Fee:

$10

Due:

Renewal is due annually 11 months after the close of your fiscal year. So if your fiscal calendar ends December 31st, then renewal is due by November 30th.

Fee:

$40 + optional $50 expedite fee for 2-3 business day processing

Due:

Only after changes or updates to the business.

Fee:

$19.

West Virginia

Due:

Annually by July 1.

Fee:

$25

Due:

Renewal is due annually by the anniverary of your initial registration.

Fee:

$15-50, depending on the type of organization

Wisconsin

Due:

Annually by the end of the registration anniversary quarter. So if you incorporated or foreign-qualified on February 15th, then your annual report is due every year by the end of the first quarter on March 31st. The due dates are March 31st, June 30th, September 30th, and December 31st.

Fee:

$10

Due:

Annually by July 31.

Fee:

$54

Due:

You must file an annual financial report within 12 months after the close of your fiscal year if you received >$5,000 in contributions.

Fee:

$0

Wyoming

Due:

Annually by the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 1st.

Fee:

$25. An additional $2-$9 convenience fee is charged for online filing.

Not required.