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When running a nonprofit organization, you need to know the filings required and the best practices
needed to maintain your nonprofit corporation and federal tax-exempt status and the right to solicit.
That’s why we created this comprehensive nonprofit compliance guide. This information serves as a
general guide on the nonprofit compliance requirements needed to maintain your 501(c) nonprofit status.
Check out our Compliance Information by State to learn detailed information about the specific
states you are operating in.
Nonprofits are held to a high standard of government regulation and public scrutiny. This is for
good reason, as 501(c) nonprofits are exempt from federal corporate taxes and have access to public
funding. These benefits are not typically available to for-profit businesses, so laws are in place
to protect the public and ensure nonprofits do not abuse their financial privileges. Nonprofits must
meet a host of ongoing federal, state, and local requirements.
Compliance Benefits
While a 501(c) nonprofit receives key financial benefits, the penalties for failing to meet
government requirements can be very serious. Properly filing form 990 each year prevents the IRS
from revoking a nonprofit’s tax exemption and protects them from fines that can accrue daily.
Organizations must demonstrate good standing with state corporation and charitable solicitation
authorities when applying for grant funding and corporate sponsorship. A proactive approach to
compliance will provide your organization with data that proves your fiscal responsibility. This
will allow you to demonstrate why you deserve public support and help ensure sustained success and
the cost is small in comparison to the much larger costs of citations and penalties.
Prepare the necessary financial statements for each year needed for operating and charitable
solicitation purposes
Establish internal procedures for selecting a CPA and other vendors to prepare Form 990 and
the proper financial statements, as well as reviewing and approving these documents at year-end
State Tax Reporting and Exemptions
Register for state tax accounts and file and pay state-level tax returns
Ensure paid professionals, fundraising counsel, and any commercial co-venturers are
registered and compliant and contracts and financial reports are submitted
Compliance lays a strong foundation for your nonprofit’s success, letting you make plans and fulfill
them with confidence. It builds trust with potential donors and safeguards your reputation. Keeping
pristine financial and organizational records will provide you with the hard data you need to
demonstrate your reliability to donors. Most importantly, it gives you peace of mind so you can
focus on fulfilling your mission and maximizing your impact.
50-State Chart of Nonprofit Compliance Requirements
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.
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 90 days after the close of your organization's fiscal year. So if your fiscal year ends December 31, then the report is due March 31.
Fee:
$25
Business License
Business License:
Due:
Licenses expire on September 30 of each year and must be renewed annually by October 31.
Biennially by July 2. If you initially 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. Reports can be filed as early as April 2.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by September 1. Renewals can be filed as early as July 1.
Fee:
$40
Business License
Business License:
Due:
Annually or Biennially by December 31 depending on if you paid for one year or two.
Fee:
$50 per year. Applicants may choose to pay for either 1 or 2 years.
To find your nonprofit corporation's due date, check your entity's record on the eCorp Search page by entering the entity name in the search box and clicking on "search."
Reports can be filed up to 30 days prior to the due date.
Annually by August 1. Reports may be filed as early as January 1.
Fee:
$0
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 180 days (6 months) of the organization's fiscal year end.
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.
Biennially 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
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month following the close of your organization's fiscal year. If your fiscal year closes on December 31, then renewal is due by May 15.
Renewals can be submitted as early as the day following the charity's fiscal year-end.
Fee:
The renewal fee is based on the registrant's total revenue for the prior fiscal year:
$25 for less than $50,000 total revenue
$50 for between $50,000 and $100,000 total revenue
$75 for between $100,001 and $250,000 total revenue
$100 for between $250,001 and $1,000,000 total revenue
$200 for between $1,000,001 and $5,000,000 total revenue
$400 for between $5,000,001 and $20,000,000 total revenue
$800 for between $20,000,001 and $100,000,000 total revenue
$1,000 for between $100,000,001 and $500,000,000 total revenue
$1,200 for greater than $500,000,000 total revenue
Annually by the end of the month of initial registration. If the Periodic Report is not filed on time, the entity will have an additional two months after the Periodic Report month to file a late Periodic Report.
Reports may be filed two months prior to the periodic report month.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month after the close of your organization's fiscal year, however, Colorado automatically grants a 3 month extension of this deadline.
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.
Annually by the registration anniversary date. Reports may be filed 30 days prior to the due date.
Fee:
$50
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the last day of the 11th month after the organization’s fiscal year ends. For example, organizations with December fiscal year-ends are due by November 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.
The first report is due April 1 in the calendar year after registration. After the first filing, reports are due biennially by April 1. Reports may be filed as early as January 15.
Fee:
$80
Fundraising
Charitable Solicitation Registration:
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.
Licenses can be renewed as early as 75 days prior to their expiration date.
Fee:
$412.50
Business License
Business License:
Due:
Biennially by the end of the month prior to the registration anniversary month.
Renewals can be filed as early as 75 days prior to the expiration date.
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 1 and March 31. The due dates are March 31, June 30, September 30, and December 31.
Fee:
$2.50 online filing fee or $5 mail filing fee
Fundraising
Hawaii Transmittal:
Due:
Charities that file Form 990, 990-EZ, or 990-PF must renew annually within 10 business days of the date the charity files its 990 with the IRS. 990s are due by the 15th day of the 5th month after the close of the organization's fiscal year.
Charities that file a Form 990-N or that are not required to file a Form 990, 990-EZ, or 990-PF must renew by the 15th day of the 5th month following the close of their fiscal year.
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.
Fee:
Depends on gross revenue:
$0 for less than $25,000 in gross revenue
$25 for at least $25,000 but less than $50,000 in gross revenue
$50 for at least $50,000 but less than $100,000 in gross revenue
$100 for at least $100,000 but less than $250,000 in gross revenue
$150 for at least $250,000 but less than $500,000 in gross revenue
$200 for at least $500,000 but less than $1,000,000 in gross revenue
$250 for at least $1,000,000 but less than $2,000,000 in gross revenue
$350 for at least $2,000,000 but less than $5,000,000 in gross revenue
Annually by the last day of registration anniversary month. If you incorporated or foreign-qualified on March 15, then your annual report is due by March 31.
Reports may be filed during the month prior to the month the due date falls in.
Annually by the end of the month prior to the registration anniversary month. Reports may be filed up to 60 days prior to the start of the anniversary month.
Fee:
$10 + $1 filing fee.
Fundraising
Illinois Charitable Organization Annual Report:
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.
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.
Biennially by the end of the registration anniversary month. If you incorporated or foreign-qualified on March 15, then your annual report is due every two years by March 31.
Reports may be filed as early as 90 days prior to the due date.
Reports are due by June 15. Entities that initially registered in an even-numbered year file every even-numbered year and entities that initially registered in an odd-numbered year file every odd-numbered year.
Fee:
$80
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the end of the 6th month after the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due by 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.
Annually by June 30. Reports may be filed as early as January 1.
Fee:
$15
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month after the organization's fiscal year end.
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.
Newly formed charities that have not yet filed Form 990 with the Internal Revenue Service can file a notice of intent to solicit, which expires on December 31 every year.
Annually; must be postmarked by April 15. Reports may be filed as early as January 1.
Fee:
$0
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the end of the 6th month after the close of your organization's fiscal year. So if your fiscal year ends December 31, then renewal is due by 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.
Fee:
Depends on charitable contributions:
$0 for charities with less than $25,000 in charitable contributions
$50 for charities with at least $25,000 but less than $50,001
$75 for charities with at least $50,001 but less than $75,001
$100 for charities with at least $75,001 but less than $100,001
$200 for charities with at least $100,001 but less than $500,001
$300 for charities with $500,001 or more in charitable contributions
Annually by the 15th day of the 5th month after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due by May 15.
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.
Fee:
Depends on gross support and revenue for the preceding fiscal year:
$35 for gross support and revenue of $100,000 or less
$70 for gross support and revenue of more than $100,000 but no more than $250,000
$125 for gross support and revenue of more than $250,000 but no more than $500,000
$250 for gross support and revenue of more than $500,000 but no more than $1,000,000
$500 for gross support and revenue of more than $1,000,000 but no more than $10,000,000
$1,000 for gross support and revenue of more than $10,000,000 but no more than $100,000,000
$2,000 for gross support and revenue of more than $100,000,000
Annually by October 1 beginning the year following incorporation.
Fee:
$20
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 7 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then your license will expire on July 31.
Renewals must be filed at least 30 days prior to the expiration date.
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.
Annually by December 31. Reports may be filed as early as January 1.
Fee:
$0
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 7th month following the close of the charity's fiscal year. If your fiscal calendar ends on December 31, then the renewal is due by July 15.
90 days from date requested. The secretary may request a report every five years.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th of the 5th month following a charity's fiscal year end. If your fiscal year ends on December 31, renewal is due by May 15.
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.
$10 + $1.25 credit card fee online or $15 through the mail
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31, renewal is due by March 15.
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.
By April 1 of odd-numbered years. Reports can be filed as early as January 1.
The Secretary of State's entity search lists January 1 as the "Next Report Due Date"; however, this is the date that the filing window opens, not the due date. Filings are not considered delinquent until June 2.
Fee:
$25 + $3 portal fee + optional $0.45 per page fee for proof of filing copy.
File an annual report by the end of your registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31.
Reports may be filed starting 90 days prior to the due date.
Fee:
$50 (+ $200 unless you have 501(c) exemption.)
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually at the same time as your Nevada Nonprofit Annual List of Officers Report. If your organization does not file an annual list of officers report, then renewal is due by the end of the anniversary month of the initial filing.
Fee:
$0
Business License
Business License:
Due:
File annually along with the annual list of officers.
Fee:
$500 for business corporations and $200 for all other entities.
Every 5 years between January 1 and December 31. Reports are due in years that end with '0' or '5' (2025, 2030, 2035, etc.).
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
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.
Annually by the end of the month prior to the registration anniversary month. If you incorporated or foreign-qualified on April 15, then your annual report is due every year by March 31.
Reports may be filed up to 30 days before or up to 30 days after the due date without penalty.
Fee:
$30 + $3 credit card fee
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by 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.
Fee:
Depends on gross contributions for the preceding year:
$30 for $25,000 or less in contributions
$60 for more than $25,000 but less than $100,000 in contributions
$150 for more than $100,000 but less than $500,000 in contributions
Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by 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.
Domestic and foreign New York nonprofits are not required to file an annual/biennial corporate report with the New York Department of State.
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
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.
Fee:
$25 for article 7a organizations. EPTL organizations pay a fee based on the net worth of the organization:
$25, if the net worth is less than $50,000
$50, if the net worth is $50,000 or more but less than $250,000
$250, if the net worth is $1,000,000 or more but less than $10,000,000
$100, if the net worth is $250,000 or more but less than $1,000,000
$750, if the net worth is $10,000,000 or more but less than $50,000,000
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
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.
Fee:
Depends on contributions received during the preceding fiscal year:
$0 if contributions were less than $5,000
$50 if contributions were at least $5,000 but less than $100,000
$100 if contributions were at least $100,000 but less than $200,000
Every 5 years, but only if no other corporate filing has been submitted. Reports are due on the anniversary date of the entity's most recent corporate filing.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, then renewal is due by May 15.
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.
Fee:
For organizations registering under the Ohio Charitable Trust Act:
$0 if assets are less than $25,000
$50 if assets are $25,000 to $100,000
$100 if assets are $100,000 to $500,000
$200 if assets are $500,000 or more
For organizations registering under the Ohio Charitable Organizations Act:
Nonprofit corporations do not currently have an annual report requirement.
Fundraising
Charitable Solicitation Registration:
Due:
Annually before the anniversary date of your initial registration (if first renewal) or 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.
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
Fundraising
Charity Annual Report (Charities Based Outside of Oregon):
Due:
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, then the report is due by May 15.
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.
Fee:
Depends on Oregon revenue and fund balance held in Oregon:
$20 for no income to less than $25,000
$50 for at least $25,000, but less than $50,000
$90 for at least $50,000, but less than $100,000
$150 for at least $100,000, but less than $250,000
$200 for at least $250,000, but less than $500,000
$300 for at least $500,000, but less than $1,000,000
$400 for $1,000,000 or more
Make check payable to "Oregon Department of Justice"
Charity Annual Report (Charities Based in Oregon):
Due:
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, then the report is due by May 15.
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.
Fee:
Depends on Oregon revenue and fund balance held in Oregon:
$20 for no income to less than $25,000
$50 for at least $25,000, but less than $50,000
$90 for at least $50,000, but less than $100,000
$150 for at least $100,000, but less than $250,000
$200 for at least $250,000, but less than $500,000
$300 for at least $500,000, but less than $1,000,000
$400 for $1,000,000 or more
Make check payable to "Oregon Department of Justice"
The annual and decennial report requirements were repealed at the start of 2023. New annual report requirements will take effect in 2025.
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 11th month following the close of the organization's fiscal year.
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.
Fee:
Varies by gross annual contributions:
$15 for contributions of $25,000 or less (also Section 162.7(a) organizations)
$100 for contributions of $25,001 to less than $100,000
$150 for contributions of $100,000 to less than $500,000
$250 for contributions greater than $500,000
Charitable Solicitation Registration:
Due:
Annually within 135 days of the organization's fiscal year end. The due date is May 15th for organizations with a fiscal year end date of December 31.
By the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 1.
Reports may be filed starting 2 months prior to the due date.
Annually by the 1st day of the 4th month following your fiscal year-end. For entities with a 12/31 fiscal year-end, the due date is April 1 of each year.
Reports can be submitted as early as the first day of the fiscal year ending month of record.
Fee:
$20 + $0.46 service fee for online filing
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the end of the 6th month after the close of your fiscal year. So if your fiscal year ends December 31, then file by 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.
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.
Annually by May 15 in the year following your first filing in Texas. For example, if your organization was incorporated in April of 2022, then your report would be due May 15, 2023.
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.
By April 1 of the calendar year following incorporation or foreign qualification and biennially thereafter. Reports may be filed as early as January 1.
By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31.
Reports may be filed starting 3 months prior to the due date.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, then file by May 15.
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.
Fee:
Depends on gross contributions for the preceding year:
$30 if your gross contributions do not exceed $25,000
$50 if your gross contributions exceed $25,000 but do not exceed $50,000
$100 if your gross contributions exceed $50,000 but do not exceed $100,000
$200 if your gross contributions exceed $100,000 but do not exceed $500,000
$250 if your gross contributions exceed $500,000 but do not exceed $1,000,000
$325 if your gross contributions exceed $1,000,000
Annually by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31. You may start filing 45 days prior to the due date.
Fee:
Determined by gross revenue from the most recent fiscal year:
$20 for nonprofits with less than $500,000 in gross revenue
$60 for nonprofits with $500,000 or more in gross revenue
Fundraising
Charitable Solicitation Registration:
Due:
Annually within 11 months after the close of your fiscal year. So if your fiscal calendar ends December 31, then renewal is due by November 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.
Fee:
$40 + optional $100 expedite fee for 2-3 business day processing
Annually by the end of the registration anniversary quarter. If you incorporated or foreign-qualified on February 15, then your annual report is due every year by the end of the first quarter on March 31. The due dates are March 31, June 30, September 30, and December 31.
Reports may be filed at the start of the calendar quarter the due date falls in.
Fee:
$25
Fundraising
Charitable Registration Renewal:
Due:
Annually by July 31. An organization that files an initial registration on or after June 1 does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1, renewal must be filed by July 31 of the same calendar year.
Renewals can be filed online as early as June 1.
Fee:
$54
Charitable Organization Annual Financial Report (fiscal years that began prior to 3/23/2024):
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
Charitable Organization Annual Financial Report (fiscal years that began on or after 3/23/2024):
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.
Annually by the first day of the registration anniversary month. If you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 1.
Reports may be filed up to 120 days prior to the due date.
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.
