STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO)
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Alabama /Attorney General
Consumer Affairs Section;
501 Washington Avenue
Montgomery, AL 36130
334-242-7335
800-392-5658
umerlicense
Code of Ala. § 13A-9-
70 et seq.
Registration fee, $25.
Annual Registration required. Financial report
must be filed annually within 90 days of fiscal year
end. Charity can file 990 or financial report
Charities also have the option
to file 180 day extensions.
Not required -
registration forms
provided online to
be printed and
mailed
Alaska/Department of Law,
Attorney General's Office/Fair
Business Practices Section;
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501
907-269-5100
epartment/civil/consumer/cp
_charities.html
Alaska Stat.
§45.68.010 et seq.
Registration fee, $40. Charities
must register online.
Registration expires on September 1st of each
year. Charity can file 990 or financial report
Not required -
registration forms
provided online to
be printed and
mailed
Arizona/ Secretary of
State/Business Services Division;
1700 W Washington St., Fl 7
Phoenix AZ 85007-2808
602-542-6187
charities
A.R.S. 13-3722(A),
et seq.
Only Veteran’s Charitable
Organizations must file if a
person is soliciting money or
other support in the name of an
organization.
see website
Not required -
registration forms
provided online to
be printed and
mailed
Arkansas/Secretary of State/
Business and Commercial
Services
1401 W. Capitol, Suite 250,
Little Rock, AR 72201
501-683-0094
charities@sos.arkansas.gov
siness-commercial-services-
bcs/nonprofit-charitable-
entities/charitable-entities
A.C.A. § 4-28-401 et
seq.
See
https://www.sos.arkansas.gov/u
ploads/SoS_-
CharitableRegistrationInArkans
as.pdf
Fiscal year end December 31st: Financial
report/990 due 4.5 months after fiscal year end.
Fiscal year end not December 31st: Financial
reports/990 due May 15th or, upon request, within
6 months after the end of the fiscal year.
Independent CPA audit required if gross revenue
exceeds $500,000
California/Registry of Charitable
Trusts;
PO Box 903447
Sacramento, CA 94203-4470
916-210-6400
www.oag.ca.gov/charities
CAL. GOV'T CODE §
12580, et seq.,
California Code of
Regulations, Title 11,
division 1, chapter 4,
sections 300-316
and chapter 15,
sections 999.6-
999.9.5.
Initial registration for domestic
and foreign organizations doing
business or raising charitable
funds in state. Foreign
charitable organizations must
obtain certificate of authority
and franchise tax exemption.
Over 200 cities and counties
have solicitation ordinances that
may require registration. $25
Initial Registration fee.
Form RFF-1, CT-TR-1 Form for organization with
less than $50,000 in revenue and copies of any
IRS 990, 990ez or 990PF due annually 4.5 months
after end of fiscal year ($25-300 fee based on
gross revenue scale). Audited financial statements
required if gross revenue equals $2,000,000 or
more. Fundraisers also have reporting
requirements. For more information visit our
website.
The Registry is honoring all
IRS extensions for annual
renewal filing deadlines,
including the Forms RRF-1,
CT-TR-1, and IRS Forms.
The Registry will consider
other extension requests on a
case-by-case basis.
Optional
Colorado Dept. of State
Business & Licensing Division
1700 Broadway, Ste. 200
Denver, CO 80290
303-894-2200
www.sos.state.co.us
www.sos.state.co.us
6-16-101 C.R.S. et
seq.; Rule 9 of 10
CCR 1505-9
Must register online, $10 fee.
Registration renewal due 7.5 months after end of
fiscal year, if extension granted by IRS. Otherwise,
the renewal is due 4.5 months after end of fiscal
year. May file an exemption form (no filing fee).
Filing deadlines extended to
August 15, 2020.
Required - All
filings required or
permitted by the
CCSA shall be
made electronically.
Rule 2.1 of 10 CCR
1505-9.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
2
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Connecticut/
Attorney General (Enforcement):
Special Lititgation/Charitable Trusts
165 Capitol Avenue
Hartford, CT 06106
Department of Consumer
Protection (Registration)
450 Columbus Boulevard
Suite 801
Hartford, CT 06103
860-713-6000
dcp.publicharities@ct.gov
ctCharityHelp@ct.gov
s/Charitable-Solicitation-
Registration-Information
Conn. Gen. Stat. §
21a-190a et seq.
Organizations required to file an
initial application, a copy of the
most currently filed, fiscal year-
end of the filed IRS 990, 990EZ,
990N or 990PF and audit (if
applicable). An audit is only
required if gross revenues
exceed $500,000.00. Claim of
Exemption: A claim of
exemption is filed once if the
organization claims this status.
If an organization is claiming an
exemption using the $50,000
threshold and it goes over the
limit 2 of 3 years, it will need to
register.
Application for registration is made annually. An
organization which has never been registered with
Connecticut files an initial application using the
initial application form, which can be downloaded
from the Department of Consumer Protection
website.Already-registered organizations receive a
renewal registration application by mail from the
Department.If a registered organization does not
receive a renewal form or needs another copy, it
can email ctCharityHelp@ct.gov and request a
renewal form. There is an annual $50.00
registration fee. With both applications, the
organization is required to submit a financial report
of the organization’s most recent fiscal year as well
as information about the organization, its
personnel, and its purposes. The Department will
mail a verification of registration to you when it is
processed.
Optional - Note that
email address is
required from all
applicants.
D.C./Dept. of Consumer and
Regulatory Affairs;
1100 4th Street, SW
Washington DC 20024
202-442-4311
tic-nonprofit-corporation
Must obtain basic business
license. Initial fee of $412.50.
Renew bi-annually with filing fee of $412.50.
45 day extension for
filings/registrations and waiver
of late fees for late filing.
Delaware/Attorney General;
Carvel State Building
820 North French Street
Wilmington, DE 19801
302-577-8600
None None
Florida/Department of Agriculture
and Consumer Affairs;
Terry Lee Rhodes Building
2005 Apalachee Parkway
Tallahassee, FL 32399-6500
850-410-3800
charities@FDACS.gov
www.FDACS.gov
Fla. Stat. §496.401
et seq.
Annual registration, ranges from
$10 - $400 depending on
annual gross contributions.
Audited or reviewed financial statement required if
annual contributions between $500k - $1mil.
Audited financials for contributions above $1mil.
Financial report or Form 990 to accompany
registration annually or by 4.5 months after fiscal
year end.
$25 late fee waived
(Emergency Order 2020-003)
Charities soliciting for a
charitable purpose related to
the COVID-19 pandemic and
raising over $50,000 must file
special reports with the state.
See:
http://www.leg.state.fl.us/statu
tes/index.cfm?App_mode=Dis
play_Statute&URL=0400-
0499/0496/0496 html
Optional
Georgia/Secretary of State/Georgia
Charities Division;
2 Martin Luther King Jr. Dr. SE
Suite 317, West Tower
Atlanta, GA 30334
404-654-6021
ities/charities_register
O.C.G.A §43-17-1, et
seq.
Initial registration, $35 fee.
Bi-annual report due on organization's renewal
date. File form 990 if proceeds under $500,000.
Certified financial statement required if proceeds
are $1,000,000 or more; independent CPA review
required if proceeds are $500,000-$1,000,000; If
no funds have been collected, a signed statement
from an officer of the organization must be
submitted.
Online filing now available.
Secretary issued Orders on
filing relief. See
https://sos.ga.gov/index.php/c
harities/charities_register
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
3
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Hawaii/Dept. of Attorney
General/Tax Division;
425 Queen St.
Honolulu, HI 96813
808-586-1480
ATGCharities@Hawaii.gov
ATGCharities@Hawaii.gov
HRS §467B-1, et
seq.
Initial registration online. Fee
ranges from $25 to $600. No
fee if gross revenue is below
$25,000.
Annual financial report due 10 business days from
the date of Form 990 filing.
Required
Idaho/Attorney General;
700 W. Jefferson Street
PO Box 83720
Boise, ID 83720
208-334-2400
www.ag.idaho.gov None None
Illinois/Attorney General;
/Charitable Trusts Bureau;
100 W. Randolph, 11th Floor
Chicago, IL 60601-3175
312-814-2595
charities/index.html
225 I.L.C.S. 460, et
seq.
Initial registration for all
Charitable Organizations
required to register & annual
financial reports for all non-
exempt organizations, $15 fee.
Charitable Organization Annual Financial Report
due within 6 months of fiscal year end. Audited
CPA financial reports must accompany charity's
report if gross contributions are $300,000 or more
or if the charity employs a professional fundraiser
collecting contributions of $25,000 or more.
Extensions available. For
more information call 1-312-
814-2595
Indiana/Attorney
General/Consumer Protection
Division;
Indiana Government
Center South
302 W. Washington St, 5th Fl
Indianapolis, IN 46204-2770
317-232-6201
800-382-5516
None None
Iowa/Attorney General/Consumer
Protection Division;
1305 E. Walnut
Hoover State Office Building
2nd Floor
Des Moines, IA 50319
515-281-5926
gov/for-businesses/charitable-
trust-registration
Iowa Code
§§633A.5101-.5108
Initial registration of charitable
trust. No fee.
Annual registration.
Optional.
Kansas/Secretary of State;
First Floor, Memorial Hall
120 SW 10th Avenue
Topeka, KS 66612-1594
785-296-4564
siness_charitable.html
K.S.A. §17-1759 et
seq.
Initial registration, $35 fee.
Financial report due within 6 months of fiscal year
end. If more than $500,000 raised, must file
audited financial statement.
Kentucky/Attorney
General/Division of Consumer
Protection;
1024 Capital Center Drive,
Suite 200
Frankfort, KY 40601-8204
502-696-5389
ing-
ation.aspx
KRS §367.650 et
seq.
Initial registration, no fee.
Registration documents may be
submitted on a CD in a .PDF
format.
Annual registration. Form 990 due at the same
time as due with the IRS (15th day of the 5th month
after the fiscal year end month).
Not required
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
4
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Louisiana/Department of Justice
Consumer Protection Section;
1885 North 3rd Street, 4th Floor
Baton Rouge, LA 70802
225-326-6463
1-800-351-4889
CharitableOrganizations
La. R.S. §51:1901 et
seq.
Registration prior to campaigns
for organizations using
professional solicitors. $25 fee.
Renew registration annually. File URS and
updated information, if any.
Not required
Maine/Charitable
Solicitations/Department of
Professional & Financial
Regulation;
35 State House Station
Augusta, ME 04333-0035
207-624-8603
sionallicensing/professions/charit
able/index.html
9 M.R.S. §5001 et
seq.
Initial registration, $20 fee.
Financial report must be filed with commissioner by
November 30th, at the same time as the
registration renewal. $20 renewal filing fee.
Maryland/Secretary of
State/Charities Division;
State House
Annapolis, MD 21401
410-974-5534
Pages/Registering-Charity.aspx
Md. Business
Regulation Code
Ann. §6–101 et seq.
Initial registration. Fee ranges
from $50 to $300 depending on
annual charitable contributions.
No fee if proceeds less that
$25,000 and no professional
solicitor is used.
Form 990 due within 6 months of end of most
recently completed fiscal year. If proceeds are in
excess of $750,000, audit is required by
independent CPA; accountant's review if gross
income from contributions is $300,000-$750,000.
Extensions for charitable
registration are automatically
granted to organizations with
current registration.
Charitable organizations no
longer need to file a written
request for an extension to
the registration deadline. The
Charities Division will no
longer process written
requests for extension.
Deadlines for registration and
reporting extended to 30 days
after state of emergency order
has been terminated.
Not required
Massachusetts/Attorney
General/Division of Public
Charities;
One Ashburton Place,
Boston, MA 02108
617-727-2200 x2101
charities@mass.gov
mass.gov/ago/charities
M.G.L. ch. 12, § 8 et
seq; M.G.L. ch.v68,
§18 et seq.
Initial registration form,
governing documents, $100 fee,
and solicitation form w/ $50 fee
(or, up to 4 years of backfilings if
entity operated prior to
registering)
Annual reports must be filed with a fee, ranging
from $35 to $2,000, based on gross support and
revenue for the most recent fisacal year.
Organizations receiving $500,000 or more must file
an audited financial statement. Organizations
receiving more than $200,000 but less than
$500,000 must file a financial statement with
accountant's review. IRS forms 990 must be filed
for organizations receiving more than $5,000; 990-
N is not accepted.
File Forms PC and 990 4.5 months after fiscal year
end. 6 month extension may be available if
organization is registered and in compliance.
The Division is extending by
six months the filing deadlines
for all annual charities filings
for fiscal year 2019. This
extension is in addition to
automatic six-month
extensions that many charities
are granted. Reasonable
delays in submitting annual
charities filings and/or initial
registration materials as a
result of COVID-19-related
interruptions will not adversely
impact whether a charity or
solicitor is in good standing
with registration and filing
requirements. For initial
charities registrations, the
Division is processing new
submissions as PDF
attachments via email only.
Accepts the
URS in lieu
of the
Schedule A-
2 only (a
registration
form must
still be
completed)
from
organizatino
s based in
other states
only for an
initial
registration,
and only if
the
organization
has not yet
passed its
initial fiscal
year end
date of
operating in
Massachuse
tt
For initial
registrations only.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
5
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Michigan/Attorney General;
PO Box 30214
Lansing, MI 48909
517-335-7571
ct_email@michigan.gov
michigan.gov/charity
MCLS §400.271 et
seq.
Initial registration, no fee.
Annual renewal, with financial report due within 6
months of fiscal year end. CPA audit or review
required where public support is more than
$300,000 but less than $550,000. CPA audit
required if public support is $550,000 or more.
Will work with charitiies to
extend registrations based on
new IRS due dates.
Optional
Minnesota/Attorney
General/Charities Division
;
445 Minnesota Street, Suite 1200
St. Paul, MN 55101-2130
651-296-3353
charity.registration@ag.state.mn.us
y/
Minn. Stat. § 309.50
et seq.
Initial registration, $25 fee.
Renew registration by the 15th day of the seventh
month following close of fiscal year. Annual report,
financial statement, and copy of Form 990. Audit
required if public contributions exceed $750,000.
Soliciting charities’ annual
reports that would otherwise
be due between April and July
are automatically extended by
4 months. The Division will
not enforce or assess late
fees for late annual
registration statement filings
by professional fundraisers
currently due on April 30 until
November 16, 2020.
Optional
Mississippi/Secretary of
State/Charities Division;
PO Box 136
Jackson, MS 39205-0136
601-359-1599
charities.customerservice@sos.ms.g
ov
/Pages/default.aspx
Miss. Code Ann.,
§79-11-501 et seq.
Initial registration, $50 fee. Must
register online.
Form 990 must be submitted annually with renewal
registration filing. inancial report due annually with
registration. File audited financial statement if
proceeds exceed $500,000 or if professional
fundraiser was used. Account review if revenue is
between $250,000.
Filings due by May 15, 2020
has been automatically
extended to July 15, 2020
Missouri/Attorney General/Public
Protection Unit;
PO Box 899
Jefferson City, MO 65102
573-751-3321
division/consumer/business-
registrations/charitable-
organizations-professional-
fundraisers
§407.450 R.S. Mo. et
seq.
Initial registration, $15 fee.
501(c)(3) organizations are
exempt from registration. A copy
of the organization’s IRS tax
exemption determination letter
may be filed with the state to
obtain exemption.
Annual registration. Annual report due within 2.5
months of fiscal year end. Registration
reinstatement is required if Annual report submitted
later than 6 months after fiscal year end. $50
reinstatement fee.
Montana/Attorney General;
Office of Consumer Protection
PO Box 200151
Helena, MT 59620-0151
406-444-2026
nonprofits-2/
None
All nonprofits, regardless of designation, must file
an annual report with the Secretary of State’s
Office. Annual reports need not be filed with the
attorney general. Section 35-2-904, MCA.
Nebraska/Attorney
General/Consumer Protection
Division;
2115 State Capital Bldg.
Lincoln, NE 68509
402-471-2682
None None
Nevada/Secretary of State;
202 North Carson Street
Carson City, NV 89710-4201
775-684-5708
ng/charitable-organizations
Initial registration required, no
fee.
Annual Registration expires one year from the end
of the calendar month of the initial filing.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
6
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
New Hampshire/Attorney
General/Register of Charitable
Trusts;
33 Capitol Street
Concord, NH 03301-6397
603-271-3591
charitabletrusts2@doj.nh.gov
RSA 7:21 et seq. One-time registration fee, $25.
Annual report and Form 990 due within 4.5 months
of fiscal year end.
Annual reporting fee, $75. File audited financial
statements if gross revenue exceeds $1,000,000.
Website advisory explains
COVID-19 adjustments.
Organizations already on
extended deadline to April,
May or June may file annual
report July 15, 2020
New Jersey/Division of Consumer
Affairs /Charities Registration
Section;
124 Halsey Street, 7th Floor
PO Box 45021
Newark, NJ 07101
973-504-6215
v/charities/Pages/default.aspx
N.J. Stat.. §45:17A-
18 et seq.
Initial registration. Must register
online. Fee ranges from $30 to
$250 depending on
contributions.
Annual registration. Annual financial report due
within 6 months of fiscal year end. File audited
financial statement if gross revenue exceeds
$100,000.
No changes. NJ statute
provides for an extension for
compliant organizations. It is
granted upon request for
justified reason.
Portal filing only
New Mexico/Office of Attorney
General/ Charitable Organization
Registry;
201 Third Street NW, Ste. 300
Albuquerque, NM 87102
505-717-3500
spx
N.M. Stat. Ann. §57-
22-1 et seq.;
Initial registration online. No fee.
Annual registration online. Form 990 or financial
report due within 6 months of fiscal year end.
Audited financial statement if total revenue
exceeds $500,000.00.
180 day extension on
registration deadlines if
requested.
Not required,
strongly preferred -
registration forms
provided online can
be printed and
mailed.
New York/Attorney General/
Charities Bureau; For Fundraising
Counsel and Professional Fund
Raisers (Paid Solicitors):
The Capitol
Albany, NY 12224
518-776-2160
Charities.fundraisi[email protected].gov
For Charitable Organizations:
Registration Section
28 Liberty Street
New York, NY 10005
212-416-8401
charities.[email protected].gov
www.charitiesnys.com
N.Y. C.L.S. Exec
§171-a, et seq.-
organizations that
solicit contributions
in New York.
N.Y.C.L.S. EPTL
§ 8-1.4
organizations that
conduct charitable
activities/have
charitable assets in
NY.
NOTE - only one
registation is
required
Initial registration required to be
completed online; fees vary
based on org size. .
An annual financial report, consisting of New York
Form CHAR500, IRS Form 990 and, if applicable,
a CPA’s report due 4.5 months after fiscal year
end. For organizations registering to solicit in New
York with annual receipts over $750,000, report
must include an audit report signed by an
independent CPA; for annual receipts between
$250,000 and $750,000, report must include a
review report signed by an independent CPA. Any
organization compensating a Professional
Fundraiser or Fundraising Counsel, must submit
an annual financial report regardless of revenue
levels. In all cases, Form 990 is required. Annual
filing fees are $25 for soliciting organizations and,
depending on the amount of net assets at the end
of the year, range from $25 to $1500. An
organization required to register pursuant to both
The Charities Bureau
currently grants an automatic
six-month extension to
charities required to file an
annual financial report. Any
organization whose 2019 0r
2020 filing deadline, including
the automatic six-month
extension, was originally after
February 15, 2020, will be
given an additional six-month
extension to file its annual
financial report.
E-filing required.
North Carolina/Secretary
of State;
2 South Salisbury Street, Suite 5014
Raleigh, NC 27601
or
PO Box 29622
Raleigh, NC 27626-0622
919-814-5280
CSL@sosnc.gov
harities
N.C. Gen. Stat.§
131F-1 et seq.;
Initial registration with $50 -
$200 fee. For parent
organizations or affiliates filing
on behalf of organizations: $100
- $400 fee.
Annual Registration required. Annual renewal due
5.5 months after fiscal year end. Automatic File
form 990; audited financial statement optional.
Division requires
application
signature page to
be printed,
notarized and
mailed to the office.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
7
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Ohio/Attorney General
/Charitable Foundation
Section;
150 E. Gay Street, 23rd Floor
Columbus, OH 43215-3130
614-466-3180
CharitableRegistration@ohioattorney
general.gov
www.OhioAttorneyGeneral.gov
Charitable Registration Page:
https://www.ohioattorneygeneral.
gov/Business/Services-for-
Charities/Charitable-Registration
ORC Ann. § 1716.01
et seq.
Annual registration for out-of-
state charities and Ohio
charities not already registered
under the Ohio Charitable Trust
Act.
Financial report due within 4.5 months of fiscal
year end.
Attorney General's Office will
automatically extend the final
annual report filing deadline
for any organization with a
May 2019 fiscal year end from
April 15, 2020 to June 1,
2020 and any organization
with a June fiscal year end
from May 15, 2020 to July 15,
2020. No action is required to
receive this extension. Ohio’s
online registration system
assumes that charities are
seeking all IRS extensions
prior to assessing late fees.
The office previously
extended the filing deadline
for groups with a final
deadline of April 15. In light of
the IRS’s recent extensions
related to 990s, additional
changes will be made within
the online filing system.
Required – must
use the online
registration system
Oklahoma/Secretary of State/
Business Filing Department;
421 N.W. 13th, Suite 210
Oklahoma City OK 73103
405-522-2520
efault.aspx
18 Okl. St. § 552.1
et seq.
Initial registration. $15 fee for
contributions under $10,000,
$65 for contributions above
$10,000.
Annual registration required. 990 not required.
Filings must be made through
mail or online.
Optional
Oregon/Department of Justice
Charitable Activities Section/
Oregon Department of Justice;
100 SW Market Street
Portland, OR 97201-5702
971-673-1880
charitable@doj.state.or.us
able-activities/
ORS 128.610 et seq.
Initial registration. No fee for
initial registration. 2 page
registration form, to which
organizations should attach
articles, bylaws, and IRS
determination letter. No real
monetary threshold for
registration, except subject to
minimum contact requirements
for out of state charities. Most
significant exemption is for
churches and similar
organizations
Oregon is a register once, report annually state.
File within 4.5 months of fiscal year end, but can
request 1 six month extension. Report form
includes a 2 page cover sheet to which 990 should
be attached. Also require audited financial
statements, but only if they were prepared for
some other reason. Fees are based on both
revenue and assets and total fees can range from
$20 to $2400.
Due dates for the CT-12/CT-
12F/CT-12S annual financial
reports extended. Maximum
extension period is increased
so that all reports that were or
are due between March 15,
2020 and July 15, 2020 are
now due by August 15, 2020.
Organizations that are eligible
for a longer extension should
submit an extension request
on or before August 15, 2020.
Optional
Pennsylvania/Department of State/
Bureau of Charitable Organizations
401 North Street,
207 North Office Building
Harrisburg, PA 17120
717-783-1720
Toll-free: (800) 732-0999
ST-CHARITY@pa.gov
aspx
10 P.S. § 162.1, et
seq.
Initial registration. $15 - $250
fee based on contributions.
File within 4.5 months of fiscal year end. Annual
financial statement and Form 990. Internally
prepared financial statement for organizations with
revenues less than $50,000; reviewed or audited
statement for organizations receiving between
$100,000 and $300,000; audited financial
statement if received over $300,000.
All deadlines for registration
extended for three months.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
8
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Rhode Island/Dept. of Business
Regulation/ Charitable
Organization
Section;
1511 Pontiac Avenue
Building 69
Cranston, RI 02920
401-462-9588
ble/
R.I. Gen. Laws §5-
53.1-1 et seq.
Initial registration. $90 fee. Must
submit all documents by CD or
file online.
Annual renewal. Financial report audited by
independent CPA due annually. Where proceeds
are less than $500,000, no audit required.
However, the state reserves the right to request an
audit if budget is less than $500,000.
South Carolina/Secretary of State;
1205 Pendleton Street
Suite 525
Columbia SC 29201
803-734-1790
filings/charities-pfrs-and-
raffles/charities
S.C. Code Ann. §33-
56-10 et seq.;
Initial registration, $50 fee.
Two separate filings: Annual registration and
annual financial report due within 4.5 months of
fiscal year end.
Automatic extensions granted
by the IRS due to COVID will
be honored by the Secretary
of State. This extension is for
the financial report only.
Optional
South Dakota/Attorney General/
State Capitol;
1302 E. Hwy. 14, Ste. 3
Pierre, SD 57501
605-773-4400
None None
Tennessee/Department of State/
Charitable Solicitations;
312 Rosa L. Parks Avenue
Snodgrass Tower, 6th Floor
Nashville, TN 37243
615-741-2555
https://sos.tn.gov/charitable
Tenn. Code Ann. 48-
101-501 et seq.;
Initial registration, $50 fee. New
applicatons must file quaterly
reports in their first year of
operation.
Financial report due within 6 months of fiscal year
end. Organizations with revenues of $50,000 or
above must submit Form 990. Organizations with
revenues of $500,000 or above must submit an
audited financial statement and Form 990 (no audit
required if proceeds are below $500,000).
Texas/Secretary of
State/Registrations Unit (public
safety & veterans);
P.O. Box 13193
Austin, Texas 78711-3193
512-475-0775
Texas/Office of the Attorney
General/Financial Litigation &
Charitable Trusts Division (law
enforcement telephone
solicitation)
P.O. Box 12548
Austin, Texas 78711-2548 512-
463-2100
.gov/divisions/financial-
litigation/charitable-
trusts/registration-and-filings
11 Tex. Occ. Code
§1803.001, et seq.
(public safety);
§1804.001, et seq.
(veterans); Tex. Bus.
& Com. Code §§
303.001 – 303.154
(law enforcement
telephone
solicitation)
Initial registration, $150 - $250
(public safety and veterans).
Annual registration, $50 (law
enforcement telephone
solicitation).
Annual registration for public safety organizations
and veterans' groups. Annual registration for law
enforcement organizations that solicit over the
telephone. Form 990 due on the 15th day of the
5th month after the fiscal year end month (law
enforcement telephone solicitation). Foreign
charitable organizations are required to obtain a
Certificate of Authority if they have a physical
location in Texas.
The National Association of State Charities Officials . www.nasconet.org
STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
9
State/Agency
Website Statutory Citation
Initial Registration
Requirements
Annual Registration/
Reporting/Renewal Requirements
COVID-Related
Changes/Relief
Accept
URS
E-file
(Optional /
Required):
Utah/Dept. of Commerce/
Division of Consumer
Protection;
160 East 300 South
SM Box 146704
Salt Lake City, UT 84114-6704
801-530-6601
consumerprotection@utah.gov
www.dcp.utah.gov
Utah Code Ann. §13-
22-1, et seq.;
Annual registration, $75 fee.
Renew annually. Most recent IRS Form 990,
990EZ, 990PF, or 990N with signature. If the
applicant is not required to file a Form 990 or filed
an IRS form 990EZ, 990PF, or 990N the applicant
must attach a completed Statement of Functional
Expenses. The form can be found on the Division’s
website at
https://dcp.utah.gov/businesses/charities.html.
If a charitable organization is
unable to file a timely renewal
application as a result of the
COVID-19 pandemic, we ask
that they contact dcp-
charities@utah.gov for an
extension.
Vermont/Attorney General;
109 State Street
Montpelier, VT 05609
802-828-3171
None None
Virginia/Department of Agriculture
and Consumer Services/
Office of Charitable and Regulatory
Programs;
PO Box 526
Richmond, VA 23218
804-786-1343
d-charitable-solicitation.shtml
VA Code Ann. §57-
48 et seq.;
Initial registration - $100 fee.
Annual registration within 4.5 months of fiscal year
end. $30 or $325 fee depending on previous year's
gross contributions.
Certified treasurer's report for proceeds under
$25,000; certified audit or accompanying Form 990
if proceeds over $25,000.
None
No, an online
system application
is under
development with a
projected roll-out in
early 2021.
Washington/Secretary of State/
Charities Program;
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234
360-725-0378
https://www.sos.wa.gov/charities/
ARCW §19.09.010 et
seq.;
Initial registration, $60 fee.
Annual registration due within 11 months of fiscal
year end, $40 fee.
Organizations are not
required to renew with the
Charities Program until the
end of the 11th month after
their fiscal year end. The
office is taking additional
extensions on a case by case
basis.
West Virginia/Secretary of State/
Charities Division
;
One Stop Business Center
1615 East Washington Street
Charleston, WV 25311
304-558-8000
s/Charities.aspx
W. Va. Code §29-19-
1 et seq.
Initial registration with a $15 to
$50 fee on a sliding scale.
Annual audited financial report and Form 990.
Independent audit required where proceeds
exceed $500,000. Financial review required where
proceeds are between $200,000 and $499,999. No
audit required if proceeds are less than $100,000.
Wisconsin/Wisconsin Department
of Financial Institutions
;
PO Box 7879
Madison, WI 53707-7879
608-267-1711
ations/
Wis. Stat. 202,
Subchapter II
Initial registration, $15 fee.
Annual registration due 7/31, $54 fee. Online
renewal.
Annual financial report due within 12 months of
fiscal year end. Independent audit required where
proceeds exceed $500,000. Independent review
required if proceeds exceed $300,000. 990
required with form 1952
Yes but only
for the
application.
Wyoming/Secretary of State OR
Office of the Attorney General;
Herschler Building East
122 W 25th St, Suite 100
Cheyenne, WY 82002-0020
307-777-7311
OR
Kendrick Building
2320 Capitol Avenue
Cheyenne, WY 82002
307-777-7841
None None
The National Association of State Charities Officials . www.nasconet.org