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.

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.

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:

$20 report fee + $2 online filing fee

Due:

Annually by May 1. Reports may be filed as early as February 1.

Law:

R.I.G.L § 7-6-91

Original Ink:Not required
Notarization Required?:Not required
Penalties:

$25 late fee at 30 days late.

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

Rhode Island Charitable Organization Registration

Agency:Rhode Island Department of Business Regulation - Securities Division - Charities Section
Law:

RIGL § 5-53.1-2

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

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.

Initial Registration

Filing Method:

Online

Agency Fee:

$90 filing fee + $3.98 online filing fee.

Turnaround:

2-3 weeks

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • Make check payable to General Treasurer, State of Rhode Island
  • Some Rhode Island counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Rhode Island, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Rhode Island Secretary of State.
  2. Create an online account and complete the charitable organization registration through the Rhode Island Department of Business Regulation.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Rhode Island. If not required, skip to number 3.
  2. File foreign qualification documents with the Rhode Island Secretary of State.
  3. Create an online account and complete the charitable organization registration through the Rhode Island Department of Business Regulation.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Professional fundraising contracts
  • List of other states where registered to solicit

Registration Renewal

Filing Method:

Online

Agency Fee:

$90 filing fee + $3.98 online filing fee.

Due:

Annually by the registration anniversary date.

Due Date Extension:

Due dates can be extended for 6 months beyond the original due date by submitting either IRS form 8868 or a letter requesting an extension.

Original Ink:Not required
Notarization Required?:Not required
Penalties:
  • $20/month/filing/year (penalties are assessed per filing per year)
    • For a registration that has been out of compliance for 3 years the late fees would be broken down like this:
      • $720 (1st renewal filing that is 3 years late) +
      • $480 (2nd renewal filing that is 2 years late) +
      • $240 (3rd renewal filing that is 1 years late) +
      • $270 (3 years of missing renewal fees)
Notes:
  • Make check payable to General Treasurer, State of Rhode Island
  • You must attach an annual financial report.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Professional fundraising contracts
  • List of other states where registered to solicit

Reinstatement

Not required



Formal reinstatement is not required. If a charity has been out of compliance for less than 5 years, they should submit a renewal filing, financial documents for every year not registered, and all applicable fees (renewal + late fees). Registrations expired for more than 5 years also require the charity to submit an initial filing. Charities MUST call the division directly to facilitate the renewal of a registration that has been expired for more than 5 years. 

Change of Fiscal Year

Agency Fee:

$0

Notes:

An organization's fiscal year can updated during the standard renewal process.

Cancelation

Filing Method:

Email to DBR.CharityInquiry@dbr.ri.gov

Agency Fee:

$0

Notes:

To close out your registration, submit a letter requesting a withdrawal. Evidence must be provided to substantiate the claim that solicitations are longer taking place in Rhode Island.

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.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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