What this is: A list of some of the challenges you could face when it comes to pinpointing due dates for nonprofit compliance.
What this means: Due to the lack of uniformity, there’s no shortage of differences in what triggers state corporate and charitable compliance due dates.
Nonprofit Compliance Can Be Tricky
When it comes to compliance, nonprofits get an extra dose of registration filings that are not always welcome or easily understood. For those who are well-versed in compliance for nonprofits, one of the difficult tasks is tracking due dates and understanding what triggers them.
Well, start loading your calendars and get ready to take aim at some moving targets as it’s not always an easy shot for nonprofits trying to comply with state charitable and corporate filing requirements.
Corporate Annual Report and Charitable Registration Renewal/Compliance
Nonprofits that solicit charitable donations nationwide and/or conduct business in multiple states (i.e. have a Certificate of Authority or are qualified to transact business in a state) are required to file annual or periodic reports with multiple state offices.
On the corporate side, there is the need to file periodic or annual reports, usually with the Secretary of State or a state office that regulates business activities. Similarly, on the charitable side, nonprofits that are registered to solicit charitable donations in one or more of the 41 states that require registration, must file annual renewals and other filings with the state charities regulator, usually a division under the Office of the Attorney General, Secretary of State or Consumer Protection Office.
Calculating Compliance Due Dates
Unfortunately, when it comes to calculating state corporate and charitable compliance due dates, the states are far from uniform. Each state has different triggers or requirements that determine corporate and charitable compliance due dates. There are, however, a few broad themes. Most states calculate nonprofit compliance due dates based on an organization’s calendar or fiscal year-end, date of formation, qualification or registration or on a uniform statutorily required due date for all organizations in the state.
Due Dates Can Vary Even Within a Single State
For charities registered to solicit donations in California, a charitable solicitation registration renewal on Form RRF-1 (Annual Registration Renewal Fee Report) is due 4.5 months after a nonprofit’s fiscal year-end. Whereas the California corporate annual report (Statement of Information) is due on the last day of the month that a foreign nonprofit was qualified to conduct business in California. (The use of the word “foreign” in this context means a nonprofit not incorporated in California.) For California domestic nonprofits, the filing is due biennially on the last day of the incorporation anniversary month. This is further complicated by the fact that an initial report is required 90 days after a nonprofit (domestic or foreign) incorporates or qualifies to transact business in California.
Would you like to read more about building a foundation for your mission? Start with our Nonprofit Services Resource Center.
State Corporate and Charitable Filing Deadlines: State-by-State Nuances
Due to the lack of uniformity, there isn’t a shortage of differences in what triggers state corporate and charitable compliance due dates. The lists below illustrate how the states differ when it comes to due dates for required state corporate and charitable filings.
Sampling of Corporate Annual or Periodic Report Due Dates
- Last day of anniversary month: CA, ID, IN, NJ, NV, VA and WA
- Last day of 2nd month following filing month: CO
- Prior to 1st day of anniversary month: IL
- First day of anniversary month: WY
- Fifteenth day of 6th month following fiscal year-end: KS
- End of quarter in which nonprofit was originally filed: HI and WI (domestic only)
- Every 5 years on last day of anniversary month: OH
Some States That Do Not Typically Require a Filing Might Request One
In addition to calendar-based due dates, a few states that normally do not require a filing might request one. For example, Texas can request a periodic report once every 4 years and Mississippi, where an annual filing is currently voluntary, may request a status report, which, if requested, is due within 90 days of the requested date. However, pursuant to House Bill 1344 - 2024, all Mississippi nonprofit organizations (domestic and foreign) will be required to file an annual report by May 15. Another example is Pennsylvania, which normally requires a filing once every 10 years, unless the officers of a nonprofit change, in which case an annual report is due by April 30 of the year following the change. Note though, starting in 2025, nonprofits will be required to file an annual report in Pennsylvania by June 30 (see Act 122 of 2022). Also, keep in mind that in most states (Maryland being a notable exception), filing extensions are not available for corporate annual or periodic reports.
Sampling of Charitable Registration Renewal and/or Annual Financial Reporting Due Dates
- Four and a half months after fiscal year-end: CA, CO, MA, MS, NH, NC, OH, OR, SC and VA
- Six months after fiscal year-end: IL, KS, MD, NJ, NM and TN
- Registration anniversary: FL, OK and WV
- Biennial anniversary: DC and GA
- September 1: AK and ND
- Ninety days after fiscal year-end: AL (March 31 for nonprofits with a calendar year-end)
Extensions: A Moving Target on the Compliance Calendar
A final consideration with respect to charitable registration renewal due dates is the fact that most nonprofits are not able to file their IRS Form 990, 990-EZ or 990-PF (Return of Organization Exempt From Income Tax) on time with the IRS. The IRS requires this filing 4.5 months after a tax-exempt organization’s fiscal year-end. The IRS, however, allows a 6-month extension.
Similarly, most states will also allow for extensions as they relate to the due dates for charitable registration renewal and/or annual financial reporting. So, most of the above charitable registration due dates must be adjusted in the states where extensions are allowed.
Be careful, though, as some state extensions do not match the 6-month IRS extension, others don’t allow them at all and still others will allow an extension for financial reporting but not for the charitable registration renewal.
In Conclusion...
As you can see, tracking the different due dates between states and even within a state for keeping your nonprofit in compliance with corporate and charitable requirements can be quite a challenge. And it gets even more tricky when extensions change those due dates. By developing a flexible tickler system (a system designed to help nonprofits remember certain dates) that takes these factors into account or by working with a reputable service company, you can greatly improve the odds that you’ll hit the target.
For more on this subject, please refer to Nonprofit Fundraising Registration: Nolo's 50-State Digital Guide by Ronald J. Barrett and Stephen Fishman, J.D.
Other Reads You Might Enjoy
What are some misconceptions about 501(c)(4)s?
Social welfare organizations (or 501(c)(4)s) are not charitable organizations, so frequently they misunderstand their registration requirements pursuant to various state charitable solicitations acts. Frequently, they believe that they are exempt from charitable solicitation registration when fundraising nationwide. Sometimes, they erroneously think that registration is only required if they are soliciting for a charitable program, perhaps a program that is related to their purpose or mission. These are all misconceptions. Just like charities, most 501(c)(4) organizations are required to register to solicit, usually in their state of domicile, and when their solicitation activities cross state lines. To learn more, read our article, 501(c)(4) Organizations: Is State Solicitation Registration Required?
Do most states require charities to appoint a registered agent for fundraising registration?
Only 3 states require a registered agent, one of which (Michigan) requires the naming of a special agency appointment as part of the charitable registration with the Charitable Trust Section, Department of Attorney General. The other 2 states (Washington, DC and North Dakota) require the naming of a registered agent as part of the corporate registration process described above. Also, other states may have different provisions or offer alternatives to using a registered agent. Therefore, it's crucial to verify the specific requirements for each state where your organization solicits. Refer to our article, Charitable Solicitation Registration: 3 Common Misconceptions.
What is the key to earning a sales tax exemption in the majority of states that have sales tax?
In the majority of states that have sales tax, excluding Alaska, Delaware, Montana, New Hampshire and Oregon, the key to earning a sales tax exemption is being designated a charitable, tax-exempt 501(c)3 nonprofit organization under the Internal Revenue Code. (For other types of tax-exempt nonprofits, state sales tax exemption is much less certain and requires a careful reading of each state’s tax code and regulations.) Check out our article, When Are Nonprofits Exempt From Sales Tax? Sales and use Tax Exemption, to learn more.
This article is provided for informational purposes only and should not be considered, or relied upon, as legal advice.
