Rhode Island Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Rhode Island. If you are looking to form nonprofit in Rhode Island, please visit our Start Your Rhode Island Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Rhode Island. 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 Rhode Island Corporate Tax Returns
Agency:Rhode Island Department of Revenue - Division of Taxation
Form:

RI-1120C 

Due:

3.5 months after fiscal year end. So if your fiscal year ends December 31, filing is due March 15.

Notes:

Required only if your organization files IRS Form 990-T for unrelated business income.

Fact Checked:9/4/15
3 File Rhode Island Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Rhode Island corporate income tax exemption.

More information: Rhode Island Department of Revenue - Division of Taxation
4 File Rhode Island Sales Tax Exemption Renewals

Not required



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

More information: Rhode Island Department of Revenue - Division of Taxation
5 File Rhode Island Annual Report
Agency:Rhode Island Secretary of State
Form:

Form 631 Non-Profit Corporation Annual Report

Filing Method:

Mail or online.

Agency Fee:

$22

Due:

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

Law:

R.I.G.L § 7-6-91

Original Ink:Not required
Notarize:Not required
Penalties:

$25 late fee at 30 days late.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
Fact Checked:9/10/18
6 Renew the Charitable Solicitation Registration

Rhode Island Charitable Organization Registration

Agency:Rhode Island Department of Business Regulation
Law:

Rhode Island General Laws §7-6-1 and following

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No
Fact Checked:1/16/19

Automatic Exemption

Exemption Eligible Organizations:
  • Educational institutions, including parent-teacher associations, the curricula of which in whole or in part are registered or approved by a governmental agency as well as all other educational institutions within this state recognized or certified as educational institutions by a generally recognized and accepted regional or national educational accrediting organization
  • Persons requesting any contributions for the relief of any individual, specified by name at the time of the solicitation, if all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary
  • Any charitable organization that does not intend to solicit and receive and does not actually raise or receive contributions in excess of $25,000 during a fiscal year of the charitable organization, provided none of its fundraising functions are carried on by professional fundraisers and no part of its assets or income inures to the benefit of or is paid to any officer, director, member (if a limited-liability company), trustee, partner, or member of the charitable organization (Not including contributions received from corporations, charitable foundations, government agencies, or a duly registered federated fund, incorporated community appeal, or United Way, shall not be included in determining the total amount of contributions received)
  • Organizations that solicit only from their own membership. The term "membership" shall not include those persons who are granted a membership upon making a contribution as the result of a solicitation
  • Persons soliciting contributions solely from corporations, charitable foundations, or governmental agencies
  • Foundations or associations exclusively for the benefit of religious organizations, education institutions, nonprofit or charitable hospitals, and public libraries
  • Hospitals that are nonprofit and charitable
  • Veterans' organizations and their auxiliaries so long as the veterans' organizations are chartered under chapter 6 of title 7
  • Public libraries
  • Historical societies duly organized under the laws of this state
  • Free, not-for-profit, public art museums
  • Grange organizations and their auxiliaries
  • Churches or recognized denominations and religious organizations, societies, and institutions operated, supervised, or controlled by a religious organization or society that solicit from other than their own membership. Institutions indirectly or affiliated with but that are not operated, supervised, or controlled by any religious organizations or religious society that own, maintain, and operate homes for the aged, orphanages, and homes for unwed mothers
  • Volunteer fire and rescue associations
  • Land trusts duly organized under the laws of this state
Law:

RI Gen L § 5-53.1-3

Notes:

Charities must register within 30 days if they exceed $25,000 in contributions.

Fact Checked:1/16/20

Initial Registration

Form:

Charitable Organizations Application

Filing Method:

Online or submitted on CD-Rom or on a USB flash drive (paper filings are not accepted)

Agency Fee:

$90 + $3 online filing fee.

Notes:
  • Make check payable to General Treasurer, State of Rhode Island
  • Read the exemptions carefully as there are many limitations to each exemption category.
  • Note the list of attachments that first-time registrants must attach to the application.
  • Some Rhode Island counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Fact Checked:2/22/17

Registration Renewal

Form:

Charitable Organizations Application

Filing Method:

Online or mail the form on CD-ROM (paper filings are not accepted)

Agency Fee:

$90 + $3 online filing fee.

Due:

By the anniversary of initial registration.

Notes:
  • Make check payable to General Treasurer, State of Rhode Island
  • You must attach an annual financial report.
Fact Checked:2/22/17
7Maintain a Rhode Island Registered Agent

Maintain a registered agent that has a street address in Rhode Island. 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 Barrington , RI to maintain compliance with the state requirement.


Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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