Utah Nonprofit Compliance

Required annual filings

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

Not required



There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.

More information: Utah State Tax Commission
3 File Utah Sales Tax Exemption Renewals

Not required



There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.

More information: Utah State Tax Commission
4 File Utah Annual Report
Agency:Utah Department of Commerce - Division of Corporations and Commerical Code
Form:

Annual Report / Renewal Form

Instructions:

Postcard is mailed from the Utah Division of Commerce to your registered agent. 

Filing method:

Mail or online.

Agency fee:

$10

Due:

Annually by the end of the month of initial registration. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31. You can start filing 60 days prior.

Law:

Utah Code § 16-6a-1607

Penalties:

$10 late fee. Your business also risks being dissolved or revoked.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Utah Charitable Organization Permit

Agency:Utah Department of Commerce - Division of Consumer Protection
Law:

Utah Code Annotated §13-22-1 thorugh 13-22-15; Utah Administrative Code, Rule R152-22-1 through R152-22-5

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Religious organizations
  • Educational organizations
  • Membership organizations
  • Appeals for individuals
  • Politial organizations
  • Government agencies
  • Congressionally chartered organizations that submit financial reports to the Secretary of Defense
Filing method:

Online

Agency fee:

$0

Notes:

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

Initial Registration

Filing method:

Online

Agency fee:

$78

Notes:
  • You may not solicit until you receive your certificate of registration back from the state. It takes ~1 month for the state to process your application.
  • Some Utah counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Filing method:

Online

Agency fee:

$78

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 15, it will expire on July 1.

Change of Fiscal Year

Filing method:

Online

Agency fee:

$78

Notes:

Submit the short year financials during the standard renewal process.

6Maintain a Utah Registered Agent

Maintain a registered agent that has a street address in Utah. 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 South Jordan , UT 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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