Nonprofit Compliance Calendar by State
State-by-state nonprofit compliance-calendar matrix: recurring state filings, renewal rules, thresholds, extension rules, fundraising-permit regimes, tax-exemption maintenance, and federal 990 caption.
The matrix
Filing deadlines, fees, and thresholds are set by each state's own regulator and change without notice; every figure here reflects the cited source as of the date shown and should be confirmed with that regulator before anyone relies on it.
This page describes what each state's statute and regulator say in general terms; it does not establish when any particular organization's filings are due, which depends on that organization's fiscal year, registration date, revenue, and activities, and is a question for its own attorney or accountant.
The audit, review, and compilation figures shown are the thresholds set by each state's own statute, and states differ in both the number of tiers and in what the threshold is measured against — gross revenue, total contributions, or monetary contributions only — so whether a particular organization crosses one is an accounting question for its own certified public accountant.
| State | Sos Periodic Report | Llc Corp Baseline | Charity Registration Required | Charity Registration Initial | Charity Annual Renewal | Financial Statement Thresholds | Ag Annual Report Of Charitable Assets | State Tax Exemption Maintenance | Fundraising Activity Permits | Other Recurring | Calendar Summary | Extension Rule |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabamachecked 2026-09-15 | No Secretary of State periodic report exists for Alabama nonprofit corporations, or for any AL entity type. This is not a nonprofit-specific exemption -- the SOS never had a real, permanent annual-report regime: Act 2022-252 briefly (2024-01-01 to 2024-10-01) misrouted what is properly the ADOR Business Privilege Tax's own bundled 'Annual Report' through the SOS; HB 230 (eff. 2024-10-01) fixed it. See llc_corp_baseline for the real recurring state filing. | For-profit AL corporations/LLCs recur annually through the Dept. of Revenue's Business Privilege Tax (Form CPT or PPT), due on the same date as the federal return, with filing required only if the calculated tax exceeds $100. AL nonprofit corporations are entirely exempt from this tax (Ala. Code § 40-14A-43) and never file it -- a full carve-out, not a partial break. | Registration REQUIRED with the Alabama Attorney General -- not a business regulator or a dedicated 'charities division' -- before soliciting contributions, unless one of 9 categorical exemptions in §13A-9-71(f) applies; the broadest is $25,000-or-less in annual contributions with no paid fundraisers. | Alabama has no named registration form -- just "a form prescribed by the Attorney General" -- and a flat (not tiered) $25 fee. The registration statement itself must contain 8 specific items (identity, leadership, address, legal-establishment/tax-status, purposes, FYE, solicitation-authorization history, and any professional fundraisers used); first-time filers additionally attach organizing documents, bylaws, and tax-exemption proof. | Renewal due within 90 days of fiscal-year-end -- a RULE, not a fixed date -- via the same $25 flat fee and the same sworn financial-statement-or-990 report as initial registration. The AG may grant up to a 180-day extension; non-compliance triggers registration cancellation on 15 days' notice. | Alabama has no revenue-based audit/review/compilation ladder at all -- a genuine structural finding, not a research gap. Every registered charity, regardless of size, files the same self-prepared financial statement (or a 990 copy); no independent-CPA involvement is required by this statute at any size. | n/a -- Alabama's AG has no distinct recurring charitable-asset filing layered on top of the §13A-9-71 charitable-solicitation registration and annual report; that regime IS the state's charitable-oversight mechanism. | Income tax and Business Privilege Tax: both fully exempt with NO periodic renewal -- income tax carries one conditional recurring trigger (unrelated business income => annual Form 20C + 990-T copy), a conditional obligation excluded from the recurring-filing count per cell-encoding ruling (i)(6)'s conditional-obligation principle. Sales tax: no blanket exemption exists for most organizations in the first place. Property tax: no state-level periodic renewal filing exists for the general charitable-use exemption -- administration is county-level, resolved at the state grain per ruling (i). | Unverified (no primary source yet) | Unclaimed-property holder reporting to the State Treasurer applies to nonprofits explicitly -- the Act's 'business association' definition covers entities 'whether or not for profit.' Due before November 1 each year for the 12 months ending the prior July 1; electronic filing required; $50 de minimis aggregation threshold; 60-day owner notice. | Unverified (no primary source yet) | The Attorney General may extend the annual-report filing deadline for no more than 180 days; federal coupling: independent_of_federal_extension. |
| Alaskachecked 2026-09-12 | Alaska nonprofit corporations file a biennial report with the Division before July 2 of the reporting year; delinquent if not filed before August 1. Current nonprofit biennial-report fee: $25. | Unverified (no primary source yet) | Alaska charitable organizations and paid solicitors must register with the Department of Law before soliciting unless a DOL-listed exemption applies. | Initial Alaska charitable-organization registration is filed online with the Department of Law; $40 registration fee; Form 990 and audited financial statement copies are not submitted unless DOL requests them. | Annual DOL renewal: registrations expire September 1; renew by September 1; online renewal opens July 1; $40 fee; no late fee and no DOL extension, but solicitation must stop until renewal approval if expired. | Not yet researched | Not yet researched | Unverified (no primary source yet) | Conditional Alaska charitable gaming: DOR permit for raffles/lotteries, bingo, pull-tabs, and related gaming. New permit $20; renewals tiered by prior-year gross receipts ($20 / $50 / $100); permits expire Dec. 31. Gaming reports can include quarterly reports, annual financial statement due March 15, and a 1% net-proceeds fee when gross receipts are $20,000+. | Unverified (no primary source yet) | Unverified (no primary source yet) | DOL states Alaska does not grant charitable-organization registration extensions; federal coupling: typed unknown because the source does not mention IRS/Form 8868. |
| Arizonachecked 2026-09-12 | Arizona nonprofit corporations file an annual report with the Arizona Corporation Commission by the assigned anniversary-month due date. The statutory nonprofit annual-report fee is $10; a written extension of up to six months is available if requested before the original due date with the fee. | Arizona LLCs do not file ACC annual reports. Corporations do: for-profit corporations pay $45 and nonprofit corporations pay $10, each by its designated due date each year. | Arizona has no general charitable-solicitation registration. The SOS states that the old charity filing requirement was repealed in 2013 and that charities not soliciting in the name of veterans' organizations do not register or renew; only veterans' charitable organizations have a narrow SOS filing. | No initial registration is required for Arizona charities generally. The narrow veterans' charitable organization filing uses the American Veteran's Organization Registration Statement, has no filing fee, is valid until amended or cancelled, and requires a prior-year tax document. | Arizona has no annual charitable-solicitation renewal for general charities. The surviving veterans' charitable organization filing is not annual; the SOS states it is valid until amended or cancelled. | No Arizona charitable-registration financial-statement threshold ladder applies to charities generally because there is no general charitable-solicitation registration. The narrow SOS veterans filing requires a prior-year tax document, not an audit/review/compilation tier. | Unverified (no primary source yet) | Unverified (no primary source yet) | Conditional fundraising activity duties: raffles are permitted only under the A.R.S. §13-3302 statutory exclusion for qualifying §501 organizations and related restrictions; bingo is regulated by ADOR, requires a license, expires one year from issuance, and must be renewed before expiration. | Arizona unclaimed-property holder reporting is annual: businesses report and remit before November 1 each year, while life insurance companies report and remit before May 1. The ADOR source frames the holder duty broadly for any person or entity in possession of property subject to the Unclaimed Property Law. | Unverified (no primary source yet) | No recurring general charity-registration renewal exists; the surviving veterans filing is valid until amended or cancelled. Federal coupling: typed unknown because no state source names IRS/Form 8868 coupling. |
| Arkansaschecked 2026-09-15 | Arkansas nonprofit corporations file a Secretary of State annual report due August 1 each year. The 2026 SoS form cites A.C.A. Sec. 4-33-131 and directs filers to file online at sos.arkansas.gov. | Baseline contrast: nonprofit corporation annual report due August 1, $0. For-profit corporations/LLCs file Arkansas franchise tax / annual report by May 1; SoS fee table lists stock corporations min. $150, nonstock corporations $300, LLC/PLLC $150, and online processing fee $5. | Arkansas charitable organizations must register with the Secretary of State before soliciting, using fundraising counsel/paid solicitors/professional telemarketers, or conducting a sales promotion. Registration fee: $0. A $50,000 volunteer-run small-organization exemption exists, but exemption claimants must submit EX-01 substantiation. | Initial Arkansas charitable registration is Form CR-01, submitted to SoS Charities Registration before solicitation-related activity. Attach IRS exemption/pending proof, articles, CR-02 if applicable, CR-03 with required documents, and current fundraiser/coventurer contracts. Fee: $0. | Arkansas charitable organizations file CR-03 annual financial reports with SoS Charities Registration, due within 180 days after fiscal-year-end — confirmed by the current codified statute (A.C.A. §4-28-403(a)(1)(A)), which supersedes an outdated 'August 1' SoS guidance PDF. | See source. | Confirmed absence: Arkansas has NO separate Attorney General annual charitable-assets report. The AG's own official page states charities register and file annual returns with the Secretary of State, not the AG, as of January 1, 2018. | No periodic state tax exemption RENEWAL FILING exists in Arkansas for either income-tax or sales/use-tax 501(c)(3)-adjacent exemptions. Income tax: one-time AR1023CT application. Sales/use tax (Act 1007 qualified-nonprofit exemption): one-time application/certificate, maintained via DFA-initiated compliance revocation rather than a scheduled applicant renewal. | Fundraising-related permits split between SoS and DFA. SoS registers paid solicitors ($200 + $10,000 bond), professional telemarketers ($10), fundraising counsel ($100), and commercial-coventurer sales promotions. DFA regulates bingo/raffle permits: manufacturers/distributors $2,500; annual bingo/raffle $100; temporary bingo $25; Class I temporary raffle $25; Class II temporary raffle under $5,000 donated prize value $10. | Unclaimed-property reporting can apply to Arkansas nonprofits: the Auditor FAQ lists not-for-profit organizations as possible holders, requires annual review/reporting, and sets the general holder due rule as November 1 with receipt by the last business day in October. Negative reports are required when there is no property to report. | AR compliance calendar: SoS nonprofit annual report due August 1; SoS charity registration before solicitation and CR-03 annual financial report due 180 days after FYE (statute-confirmed); no separate AG charitable-assets report (routed to SoS); CPA review above $500K contributions and audit above $1M; DFA gaming permits for bingo/raffles; SoS paid-fundraiser registrations; DFA tax-exemption maintenance is compliance-triggered, not calendar-based; Auditor unclaimed-property reporting can apply to nonprofits.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | The Secretary of State may grant an extension for good cause for no longer than six months; federal coupling: independent_of_federal_extension. |
| Californiachecked 2026-09-12 | Statement of Information - Nonprofit (SI-100): $20.00, due within 90 days of initial registration and every 2 years thereafter, during a 6-calendar-month filing-period window keyed to the anniversary month of original registration (Corp. Code §6210(a),(c)) — a RULE, not a fixed date. SOS mails a reminder ~3 months before the window closes. The field-by-field content of the filing is not independently verifiable: SOS gated e-filing behind authenticated User Access effective 2026-08-01. instrument/cadence_kind per cell-encoding ruling (j): SI-100, biennial — both fully confirmed from Corp. Code §6210. The blocked field-by-field content of the form (behind authenticated access since 2026-08-01) is outside this cell's defined scope (ruling (i)/(j) ask for instrument + cadence, not form internals) and does not block resolution. | California's for-profit baseline is NOT uniform: an LLC files the same $20 biennial Statement of Information a nonprofit does (no delta), while a domestic stock corporation files annually at $25 — MORE frequent and costlier than either. The review set's other captured states typically show one uniform LLC/corp baseline; CA splits it by entity type. | No revenue-based exemption from CA charity registration exists. Registration is triggered by FIRST RECEIPT of charitable-purpose property (Gov. Code §12585(a)), not by a solicitation act — a distinct trigger type from solicitation-centered states among the reviewed jurisdictions. | CT-1 initial registration: $50.00, due within 30 days of first receiving charitable-purpose property (Gov. Code §12585(a)). | RRF-1 (+ CT-TR-1 for sub-$50,000-revenue orgs not filing a full 990) renews annually on a 9-tier revenue-scaled fee ($25 to $1,200, dated 'as of January 1, 2022' by the AG's own page), due 4 months 15 days after fiscal-year-end unless the IRS granted an extension — in which case the org files with the IRS first, then the Registry (the RULE, not a fixed date: the clock is anchored to FYE + a fixed offset, with an extension pass-through). A dated 2026 blanket-relief notice (all renewals otherwise due 2025-01-07 through 2026-08-31 pushed to 2026-08-31, tied to a new e-filing system launch) is a temporary operational fact, not a rule change. | Gov. Code §12586(e)(1): CA's financial-statement-audit trigger is $2,000,000 in gross revenue (fiscal-year received-or-accrued, excluding accountable government grants/contracts) — a SINGLE threshold, not a graduated compiled/reviewed/audited ladder. At/above it: GAAP financials, independent-CPA audit under GAAS, Yellow-Book auditor-independence standards for any non-audit work by the same firm, public availability within 9 months of FYE (990-style). (e)(2) additionally requires a board-appointed audit committee (for corporations) structurally independent of staff and mostly independent of any finance committee. | CA does not have a distinct AG charitable-assets annual report separate from RRF-1. Gov. Code Article 7 (§12580-12599.10), titled 'Supervision of Trustees and Fundraisers for Charitable Purposes Act,' is the governing charitable-ASSETS oversight framework, and RRF-1/CT-TR-1 (already captured in charity_annual_renewal) are filed under that exact article — one filing serves both the registration-renewal and the charitable-asset-reporting function. | CA's income-tax exemption, once granted, does not appear to require periodic renewal — the only identified recurring maintenance obligation is the annual Form 199/199N information return. No sales-tax maintenance applies (no exemption exists to begin with). Whether the property-tax Welfare Exemption requires a recurring filing to stay in effect is flagged typed unknown, not guessed. UPDATE: the property-tax sub-question is now fully resolved (not typed unknown) — California DOES require an annual BOE-267-A filing with the county assessor (by Feb. 15) to maintain the Welfare Exemption. Per cell-encoding ruling (i), this is a county-grain instrument, not a state-level one, so it does not change this cell's own np-rollup instrument/cadence_kind (still “none”/“none”, matching the already-confirmed no-renewal findings for income and sales tax) — but the underlying fact is now documented rather than an open unknown. | Unverified (no primary source yet) | A recurring governance obligation distinct from any filing: CA law requires the board (or a delegated committee) to review and approve top-two-executive compensation annually, independent of revenue size. | Unverified (no primary source yet) | Per the Attorney General Registry, RRF-1 annual filings are due four months and fifteen days after fiscal year end unless the IRS has granted an extension; federal coupling: follows_federal_extension. |
| Coloradochecked 2026-09-14 | Colorado calls its annual filing a 'Periodic Report' (not 'Annual Report'), filed electronically only, $25/year, due within a window running from 2 months before to 2 months after the entity's assigned reporting month. A $50 late penalty applies; continued delinquency exposes the entity to administrative dissolution. The SAME statute and fee apply to nonprofit corporations, for-profit corporations, and LLCs alike -- see llc_corp_baseline. | For-profit corporations, LLCs, and LPs pay the SAME $25/year Periodic Report as nonprofit corporations -- Colorado's periodic-report statute is entity-type-agnostic, a genuine outlier among the reviewed jurisdictions (most states discount the nonprofit filing). | Colorado requires charitable-solicitation registration with the SECRETARY OF STATE (not the Attorney General) under C.R.S. §6-16-104. Exempt: organizations that neither intend to nor actually raise/receive more than $25,000 in a fiscal year (excluding government/501(c)(3) grants) OR that receive contributions from 10 or fewer persons -- UNLESS the organization uses a paid solicitor. Also exempt: certain federal-Form-990-exempt entities, political committees, and single-named-individual appeals. | Colorado's initial charitable registration has no numbered form -- it is an online statement whose required content (name, officers, FYE, financial report or Form 990 minus donor schedules, paid-solicitor names) is set directly by statute. Flat $10 fee, not tiered by contribution size (contrast NJ's $30-$250 tiers). New organizations may file good-faith financial estimates, to be trued up within a set deadline. URS acceptance is statutorily discretionary, not guaranteed. | Colorado's charity 'renewal' is really the recurring annual financial report: due by the earlier of 8.5 months after fiscal year end or the org's own Form 990 deadline. $10 fee, $60 fine for a late renewal. A 3-month extension is available, but ONLY if the organization affirms it has also requested a matching IRS extension -- the reverse of NJ's 'a federal extension doesn't count' trap. | Not yet researched | n/a as a Colorado-authored AG filing for a general-purpose public charity -- the Secretary of State, not the Attorney General, is Colorado's charity regulator, and no second AG-specific annual charitable-asset filing exists for that case. Private foundations separately owe the Colorado AG a copy of their federal Form 990-PF, a nationwide IRS-driven duty, not a distinct Colorado instrument. | Income tax: automatic exemption once federal 501 status is met, no renewal (C.R.S. §39-22-112(1)). Sales tax: NOT automatic -- requires the no-fee, non-expiring Exempt Entity Certificate (DR 0715), limited to the organization's own charitable-function purchases from its own funds. Property tax: UNLIKE the other two, DOES require annual maintenance -- an 'Exempt Property Report' filed with the DPT every year, $115 by April 15 or $310 after, to continue the exemption. | Under Colorado's Bingo and Raffles Law (C.R.S. Title 24, Article 21, Part 6), only nonprofits with 5+ years of continuous Colorado existence and dues-paying membership may hold a bingo-raffle license ($100/year, calendar-year cycle, renewals not issued before Nov 1 of the prior year). A certified games manager (4-year cert, $20) must oversee play. Quarterly administrative fees are proceeds-based: free under $5,000/quarter, then 0.45-0.6% of proceeds above that. | Unverified (no primary source yet) | Unverified (no primary source yet) | The Secretary of State may grant a three-month extension only on a signed request affirming the organization also filed a corresponding IRS Form 990 extension request; federal coupling: state_extension_requires_federal_extension. |
| Connecticutchecked 2026-09-14 | Connecticut nonstock corporations file an Annual Report with the Secretary of the State ($50 fee): first report within 90 days of incorporation (2020+) or 2 years (pre-2020); subsequent reports filed electronically on the anniversary date of the first report. | Unverified (no primary source yet) | Connecticut requires charitable organizations that solicit contributions to register with the Department of Consumer Protection, unless a statutory exemption applies -- most broadly, organizations normally receiving under $50,000/year that don't pay solicitation staff. | Connecticut's charity registration fee is a flat $50 (not tiered by contribution size, in contrast to several sibling states among the reviewed jurisdictions) -- the same application form serves first-time and renewing filers alike, since Sec. 21a-190b makes registration an annual act rather than a one-time filing. | Renewal due 11 months after fiscal-year-end -- a RULE tied to FYE, not a fixed calendar date -- carrying the same flat $50 fee as initial registration, plus a $25/month late fee (waivable for good cause, in contrast to PA's non-waivable version). | Connecticut's financial-statement ladder has only ONE break point today (post-2023-07-01 regime): $500,000 and $1,000,000; nothing is required below $500,000. Basis is gross revenue, excluding government grants/fees and trust-held funds. | No recurring AG filing for an ordinary public charity (DCP runs registration, not the AG) -- but private foundations specifically must file their IRS Form 990-PF with the CT Attorney General's Office, per the AG's own charities page. | Income/Corp Business Tax and the underlying sales-tax exemption status are one-time (no DRS renewal found), but a sales-tax CERT-119 'blanket certificate' given to a specific retailer must be refreshed every 3 years, and the property-tax exemption requires a quadrennial (4-year) statement to the local assessor, with a 60-day/$35 late-filing safety valve. | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Delawarechecked 2026-09-12 | {'cadence': 'annual', 'applies_to': 'Delaware domestic exempt/nonprofit corporations; annual report and franchise-tax report are filed together with the Division of Corporations', 'due_rule': 'Domestic corporation annual reports and franchise taxes for the prior year are due annually on or before March 1 and must be filed online.', 'fee_usd': 25, 'franchise_tax_usd': 0, 'late_consequence': '$200 penalty plus 1.5% interest per month on tax and penalty; continued nonfiling/nonpayment can void the charter under 8 Del. C. §510.', 'filing_method': 'online'} | {'llc': {'cadence': 'annual tax', 'due_rule': 'Annual tax is due and payable on the first day of June following the close of the calendar year, or on cancellation of the certificate.', 'annual_tax_usd': 400, 'registered_series_annual_tax_usd': 100, 'late_penalty': '$200 for a domestic or foreign LLC; $50 for a registered series; interest at 1.5% per month or portion of a month until paid.', 'late_status_effect': 'Unpaid annual tax causes loss of good standing/registration; domestic LLC certificate cancellation follows after 3 years of nonpayment.'}, 'for_profit_corp': {'cadence': 'annual report plus franchise tax', 'due_rule': 'Domestic corporations: annual report and franchise taxes due on or before March 1; foreign corporations: annual report due on or before June 30.', 'domestic_report_fee_usd': 50, 'franchise_tax_min_usd': 175, 'assumed_par_value_min_tax_usd': 400, 'large_corporate_filer_tax_usd': 250000, 'late_penalty': '$200 plus 1.5% monthly interest on tax and penalty for domestic corporations; foreign corporation late penalty is $250 added to the filing fee.'}, 'delta_vs_nonprofit': 'A Delaware nonprofit/exempt corporation uses the same domestic corporation March 1 annual-report channel, but pays a $25 report fee and no franchise tax. Current Delaware LLC baseline is a June 1 annual tax of $400; no separate LLC annual report was identified in 6 Del. C. §18-1107.'} | {'registration_required': False, 'registering_agency': 'none for charitable solicitations or fundraisers', 'affirmative_primary_basis': 'Delaware Division of Revenue states that Delaware has no state statute requiring registration of charitable solicitations or fundraisers with the Department of Justice or another state agency.', 'conduct_rules_still_apply': '6 Del. C. §§2591-2597 imposes solicitation disclosure, recordkeeping, time-of-day, and AG enforcement rules.', 'telemarketing_registration_overlap': "Telemarketing sellers/businesses generally register with DOJ's Consumer Protection Unit, but the statute exempts qualifying IRC §501(c)(3)/(c)(6) nonprofits and telemarketing by or on behalf of charitable/fraternal organizations."} | {'form': None, 'trigger': 'not applicable because Delaware has no state charitable-solicitation/fundraiser registration requirement', 'fee_tiers_usd': [], 'attachments': [], 'bond': 'none for charity registration; the separate telemarketing statute has a $50,000 bond/letter-of-credit rule for nonexempt telemarketing registrants, but qualifying nonprofits and charitable/fraternal telemarketing are exempted.', 'registration_fee_usd': 0} | {'renewal_required': False, 'form': None, 'due_rule': 'none; there is no underlying Delaware charitable-solicitation/fundraiser registration to renew', 'fee_tiers_usd': [], 'late_penalty': None, 'professional_solicitor_recurring_record_rule': 'Professional solicitors must retain records and written contracts for at least 3 years from contract termination, but this is a records-retention rule rather than an annual state renewal.'} | {'basis': 'No Delaware charity-registration annual filing exists, so Delaware has no state charitable-registration audit/review/compilation threshold for public charities.', 'tiers': [], 'professional_solicitor_records': 'The charitable-solicitation statute requires professional solicitors to keep accurate fiscal records regarding Delaware solicitations and keep written contracts for at least 3 years after termination.', 'private_foundation_note': "Private foundations with activities in Delaware must file a copy of federal Form 990-PF with the Delaware Attorney General; Delaware's Revenue page does not state a separate state audit/review/compilation threshold for that copy filing."} | Unverified (no primary source yet) | See source. | {'charitable_solicitation_permit': {'mechanism': 'permitted_on_statutory_conditions', 'basis': 'Delaware has no charitable-solicitation/fundraiser registration or permit requirement; solicitation conduct rules still apply.'}, 'charitable_gaming': {'agency': 'Delaware Division of Professional Regulation, Board of Charitable Gaming', 'trigger': 'organizations must receive a gaming permit before advertising or holding any charitable gaming event and before selling raffle tickets', 'eligible_organizations': "groups including volunteer fire companies, veterans' organizations, charitable or religious organizations, and fraternal societies that have existed for two or more years", 'regulated_games': ['bingo', 'instant or sealed games', 'raffles', "Texas Hold'em poker tournaments", 'other charitable games'], 'application_fee_table_usd': [{'license_type': 'Instant or Sealed Games', 'fee': '$321 per year'}, {'license_type': 'Bingo Event', 'fee': '$15 per event date'}, {'license_type': 'Charitable Gaming Event', 'fee': '$15 per event date'}, {'license_type': 'Charitable Gaming Vendor', 'fee': '$400'}, {'license_type': 'Raffle - Single Drawing Date', 'fee': '$15'}, {'license_type': 'Raffle - Daily Drawings for One Month (lottery-based)', 'fee': '$15 per month'}, {'license_type': 'Raffle - Periodic Drawings (not to exceed six months)', 'fee': '$15 per event date'}, {'license_type': "Texas Hold'em Individual", 'fee': '$15'}, {'license_type': "Texas Hold'em Tournament", 'fee': '$250 per event date'}], 'renewal_note': 'DPR states all renewals require a renewal fee, the amount is notified at renewal, and a license is not valid after its expiration date.', 'mechanism': 'license_or_permit_required', 'mechanism_basis': 'Board of Charitable Gaming permit required before advertising or holding charitable gaming events or selling raffle tickets.'}} | {'unclaimed_property': {'applies': 'yes, if the organization is a holder of unclaimed property subject to Delaware custody', 'agency': 'Delaware Office of Unclaimed Property / State Escheator', 'due_rule': 'All holders and business associations other than banking organizations and insurance companies file annual reports on or before March 1, covering the 12 months preceding January 1; banking organizations file by November 10, covering the 12 months preceding July 1; insurance companies file by December 20, covering the 12 months preceding January 1.', 'filing_method': 'web-based report required for reports under 12 Del. C. §1142 beginning March 1, 2018', 'extension': 'must be requested before the filing date; State Escheator may grant for good cause', 'owner_outreach': 'due-diligence letters must be sent 60 to 120 days before the property becomes reportable, for property $50 or more and all securities-related property regardless of amount', 'record_retention': '10 years after the report is filed unless the State Escheator provides a shorter rule/regulation period', 'negative_report': 'if no unclaimed property is identified, no report is required, but Delaware accepts negative/$0 reports'}} | Unverified (no primary source yet) | Not yet researched |
| Floridachecked 2026-09-11 | {'cadence': 'annual', 'due_rule': 'must be filed each year between January 1 and May 1', 'fee_usd': 61.25, 'late_fee_or_consequence': 'no late fee for nonprofits (unlike the $400 profit-entity late fee); administrative dissolution if not filed by the third Friday of September (effective close of business the fourth Friday of September)', 'filing_method': 'online via Sunbiz', 'fields_differ_from_forprofit': "same core fields (document number, FEIN, principal address, registered agent, at least one principal's name/address); nonprofit pays a flat $61.25 with no late-fee exposure, vs. the for-profit schedule (see llc_corp_baseline)"} | {'corporation': {'cadence': 'annual', 'due_rule': 'same January 1 – May 1 window as the nonprofit report', 'fee_usd': 150.0, 'late_fee_or_consequence': '$550.00 total if received after May 1 — a real late-fee penalty the nonprofit report does not carry'}, 'llc': {'cadence': 'annual', 'due_rule': 'same January 1 – May 1 window', 'fee_usd': 138.75, 'late_fee_or_consequence': '$538.75 total if received after May 1'}, 'delta_vs_nonprofit': "both profit entities pay a materially higher base fee ($150 corp / $138.75 LLC vs. the nonprofit's $61.25) AND face a real late-filing penalty the nonprofit is statutorily exempt from"} | {'registration_required': True, 'registering_agency': 'Florida Department of Agriculture and Consumer Services (FDACS), Division of Consumer Services', 'statute': 'Fla. Stat. s. 496.405(1)', 'exemptions': "solicitation for a named individual (all funds to beneficiary); membership-only solicitation; federally-chartered veterans' chapters; organizations under $50,000 in total contributions run entirely by uncompensated volunteers (file the no-fee small-organization application instead)"} | {'form': 'FDACS-10100 (standard) or FDACS-10110 (small-organization, no-fee variant for orgs under $50,000/all-volunteer)', 'fee_tiers_usd': '$10 (<$5K) / $75 ($5K–<$100K) / $125 ($100K–<$200K) / $200 ($200K–<$500K) / $300 ($500K–<$1M) / $350 ($1M–<$10M) / $400 (>=$10M), tiered by prior-year contributions', 'attachments': 'officer/director/trustee roster, charitable-purpose narrative, financial statement (IRS Form 990/990-EZ or a budget for new orgs), professional-solicitor/commercial-co-venturer contract disclosure if used, criminal/litigation-history disclosures'} | {'due_rule': 'the renewal statement is due on or before the date that marks 1 YEAR AFTER THE DATE FDACS APPROVED the initial registration statement — not the filing date, not FYE, not a fixed calendar date (s. 496.405(1)(a)); the department itself mails or e-mails each registrant a renewal statement at least 30 days before that renewal date', 'late_fee': '$25 for each month or part of a month after the renewal due date', 'filed_with_renewal': "an updated financial statement for the immediately preceding fiscal year, per s. 496.407(1) (see the related financial_statement_thresholds cell for the audit/review tiers)"} | {'basis': 'annual contributions', 'tiers': [{'range': '< $500,000', 'requirement': 'compilation, audit, or review is OPTIONAL'}, {'range': '$500,000 – < $1,000,000', 'requirement': 'financial statement REVIEWED OR AUDITED by an independent CPA'}, {'range': '>= $1,000,000', 'requirement': 'financial statement AUDITED by an independent CPA'}], 'statute': 'Fla. Stat. s. 496.407(1)(b)'} | none | {'income_tax_exemption_renewal': 'no separate state exemption application/renewal exists — Florida taxable income for a s.501(a)-exempt organization is simply its federal UBTI (s. 220.13(2)(h)); only UBTI-bearing organizations must file at all (Form F-1120/F-1120A), and there is nothing to renew', 'sales_tax_exemption_renewal': "YES — the Consumer's Certificate of Exemption (DR-14) is valid for 5 years; the Department reviews for renewal at the end of each five-year period (s. 212.08(7)(p), Form DR-5)", 'property_tax_exemption_renewal': 'YES — the charitable/religious/scientific/literary-use exemption requires a current application to the county property appraiser EVERY YEAR on or before March 1; failure to apply waives the exemption for that year (s. 196.011(1)(a))'} | {'bingo_instant_bingo': {'mechanism': 'permitted_on_statutory_conditions', 'statute': 'Fla. Stat. s. 849.0931', 'eligibility': "charitable/nonprofit/veterans' organization exempt under IRC 501(c) or 528, engaged in charitable/civic/community/benevolent/religious/scholastic work, in existence and active >=3 years", 'proceeds_rule': "entire proceeds, less actual business expenses for bingo-essential articles, must be donated to the organization's charitable/civic/etc. endeavors; net proceeds may NEVER be used for any other purpose", 'sponsorship_bar': 'an eligible organization may not merely sponsor a bingo game conducted by another party — it must directly conduct the game itself', 'mechanism_detail': "self-executing statutory EXEMPTION from the general gambling prohibition (NOT a licensed activity, unlike WY's Gaming-Commission-licensed model)"}, 'raffles_drawings_by_chance': {'mechanism': 'permitted_on_statutory_conditions', 'statute': 'Fla. Stat. s. 849.0935', 'eligibility': 'organization exempt under IRC 501(c)(3), (4), (7), (8), (10), or (19) with a current IRS determination letter', 'disclosure_required': "every brochure/ad/notice/ticket/entry blank must conspicuously disclose the drawing's rules, the organization's full name and principal place of business, the source of prize funds, and the date/hour/place the winner will be chosen", 'mechanism_detail': "self-executing exemption CONDITIONED on the organization's own ch.496 (FDACS) compliance already being in good standing — a real linkage WY's raffle exemption does not have"}, 'professional_solicitor_fundraising_consultant': {'statute': 'Fla. Stat. ss. 496.410 (professional solicitors), 496.4101 (licensure), 496.414 (commercial co-venturer duties)', 'requirement': "a professional solicitor may not act as one without first obtaining the department's approval of a registration statement, and may not continue after expiration/suspension/cancellation of that registration; the charity's own annual financial statement (s. 496.407(1)(a)3.) must separately disclose the name/address of any professional fundraising consultant, professional solicitor, or commercial co-venturer it used and the amounts paid", 'regulation_status': 'separately regulated under chapter 496', 'mechanism': 'registration_or_notice_required', 'mechanism_basis': 'Fla. Stat. ss. 496.410, 496.4101, and 496.414.'}} | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Georgiachecked 2026-09-14 | {'cadence': 'annual', 'ga_term': 'Annual Registration (AR)', 'due_rule': "each year's registration due between January 1 and April 1; initial AR due within 90 days of incorporation (corporations formed Oct 2-Dec 31 file their initial AR the following Jan 1-Apr 1 instead); may be filed up to 3 calendar years in advance", 'fee_usd': 40, 'filing_method': 'online (sos.ga.gov) or mail', 'late_consequence': '$25.00 late penalty; non-filing risks administrative dissolution, reinstatable within 5 years for a $260.00 fee', 'field_list_differs_from_forprofit': 'no -- the AR form itself (3 principal officers) is the same across entity types; only the fee differs (see llc_corp_baseline)'} | {'llc': {'periodic_report_required': True, 'cadence': 'annual', 'due_rule': 'same Jan1-Apr1 window as all other entity types', 'fee_usd': 60}, 'for_profit_corp': {'periodic_report_required': True, 'cadence': 'annual', 'due_rule': 'same Jan1-Apr1 window', 'fee_usd': 60}, 'shared_mechanism': 'Georgia runs ONE Annual Registration mechanism across every entity type -- Profit Corp, Professional Corp, Benefit Corp, LLC, LP, LLLP, and Trust Estate all pay $60.00; Foreign LLP pays $35.00; the $25.00 late-filing penalty is likewise shared across all types', 'delta_vs_nonprofit': "Georgia is the OPPOSITE structural pattern from Ohio: every entity type files the identical Annual Registration on the identical calendar cadence -- the nonprofit corporation is not exempt from a shared obligation, it simply pays a DISCOUNTED fee ($40 vs $60) for the same filing. There is no 'added nonprofit-only obligation' here, unlike Ohio's 1702.59."} | Unverified (no primary source yet) | Unverified (no primary source yet) | {'form_or_channel': 'same online charities-registration system', 'registration_validity_months': 24, 'due_rule': 'must be renewed ON OR BEFORE its expiration date (anniversary-of-registration-based, NOT a fixed calendar date or FYE-based rule) -- the renewal application period opens 90 days before expiration; the Division sends a renewal notice approximately 45 days before the renewal date', 'fee_usd': 20, 'renewal_includes': 'the previous two years of financial reporting', 'late_consequence': "expiration / required reinstatement (reinstate fee $35, per the related existing fee cross-reference)"} | Unverified (no primary source yet) | none | {'income_tax': {'renewal_required': False, 'mechanism': 'PIGGYBACK on the federal return -- must mail a copy of IRS Form 990/990EZ/990PF to GA DOR each year one is filed with the IRS; no separate GA form, no separate state exemption application at all. An org filing 990-T (UBIT) instead files GA Form 600-T with the 990-T attached.', 'cadence': "annual, tied to whatever cadence the org's federal informational return already follows -- not a separate Georgia clock"}, 'sales_tax': {'renewal_required': False, 'note': "Georgia grants no blanket sales/use tax exemption to nonprofits (see state_tax_exemptions), so there is no general exemption status to maintain. GA DOR's own comprehensive listing of the narrow category-specific exemptions (dor.georgia.gov/taxes/sales-use-tax/tax-exempt-nonprofit-organizations) contains no renewal, expiration, annual, or periodic re-certification language for any category -- checked the source review and found absent, not merely unmentioned in passing."}, 'property_tax': {'renewal_required': False, 'grain': 'state', 'basis': "Property tax administration in Georgia is county-level -- returns and exemption claims are filed with the county tax commissioner or county board of tax assessors, per GA DOR's own filing guidance -- so there is no STATE-level periodic renewal filing to report. Per cell-encoding ruling (i), a statute/mechanism delegating administration to county assessors is a confirmed absence AT THE STATE GRAIN, not an unknown; any county-specific renewal practice is out of scope for this state-grain cell."}} | Unverified (no primary source yet) | {'unclaimed_property': {'applies': 'yes -- explicitly stated for both for-profit and nonprofit businesses', 'filer': 'Georgia Department of Revenue', 'due_date': 'November 1 each year for all holders except insurance companies (which report by May 1)', 'reporting_method': "electronic, through DOR's online portal"}, 'sos_name_renewals': 'not independently researched the source review -- applies only if the nonprofit has elected to register a trademark/service mark or reserved/assumed a name with the Georgia SoS'} | Unverified (no primary source yet) | Not yet researched |
| Hawaiichecked 2026-09-12 | {'agency': 'Hawaii Department of Commerce and Consumer Affairs, Business Registration Division', 'instrument': 'Domestic or foreign nonprofit corporation annual report', 'cadence': 'annual', 'due_rule': "Due by the last day of the calendar quarter tied to the corporation's incorporation or registration date: Jan. 1-Mar. 31 -> Mar. 31; Apr. 1-Jun. 30 -> Jun. 30; Jul. 1-Sep. 30 -> Sep. 30; Oct. 1-Dec. 31 -> Dec. 31. The report reflects the entity's affairs as of the first day of that quarter.", 'first_year_exemption': 'No annual report is required in the same year in which the domestic or foreign corporation is incorporated or registered.', 'fee_usd': {'online': 2.5, 'paper': 5}, 'late_fee_usd': 10, 'nonfiling_consequence': 'Administrative dissolution exposure after failure to file an annual report for two years.'} | {'for_profit_corporation': {'statute': 'HRS §414-472', 'cadence': 'annual', 'due_rule': 'Same quarter-based rule as nonprofit corporations, tied to incorporation or registration date.', 'fee_usd': 15}, 'limited_liability_company': {'statute': 'HRS §428-210', 'cadence': 'annual', 'due_rule': 'Same quarter-based rule, tied to organization or registration date.', 'fee_usd': 15}, 'delta_vs_nonprofit': 'The recurring report cadence and quarter-based due rule are aligned across nonprofit corporations, for-profit corporations, and LLCs. The main baseline delta is fee: nonprofit corporation annual report $2.50 online/$5 paper; for-profit corporation and LLC annual reports $15.'} | {'registration_required': True, 'registering_agency': 'Hawaii Attorney General, Tax & Charities Division', 'trigger': "Registration before conducting any solicitation of contributions in Hawaii, or before solicitation is conducted on the organization's behalf, unless a statutory exemption is approved.", 'statute': 'HRS §467B-2.1', 'small_organization_exemption': "Available by application if the charitable organization normally receives less than $25,000 in contributions annually and does not employ or compensate a professional solicitor or professional fundraising counsel; 'normally' means a three-fiscal-year average below $25,000.", 'exemption_categories': ['qualifying religious corporations, institutions, or societies', 'parent-teacher associations', 'licensed or accredited educational institutions', '501(c)(3) organizations with an established identity with an accredited educational institution and primarily school-community solicitations', 'licensed nonprofit hospitals', 'federally chartered corporations with DoD-audited annual reports to Congress', 'state, other-state, or federal government agencies', 'small charitable organizations under the $25,000/paid-solicitor threshold']} | {'form_or_channel': 'Hawaii Charities Online / URS registration system', 'trigger': 'Before conducting any solicitation of contributions in Hawaii, unless an exemption applies.', 'initial_registration_fee_usd': 0, 'signature': 'An authorized officer or agent signs the registration form under penalty of §710-1063.', 'exemption_application': 'Organizations claiming an exemption must apply to the AG; exemption is not automatic from category membership alone.'} | {'registration_renewal': 'No annual renewal of the URS registration statement itself; registered organizations file annual financial reports.', 'annual_report_required': True, 'due_rule': {'990_990ez_990pf_filers': 'Electronically submit the Hawaii annual report within 10 business days after filing Form 990, 990-EZ, or 990-PF with the IRS.', '990n_or_no_990_filers': 'Electronically submit the annual report by the 15th day of the fifth month after fiscal-year close.'}, 'fee_basis': 'total revenue during the report period, using the same total revenue meaning as IRS Form 990', 'fee_tiers_usd': [{'band': 'less than $25,000', 'fee': 0}, {'band': '$25,000 to less than $50,000', 'fee': 25}, {'band': '$50,000 to less than $100,000', 'fee': 50}, {'band': '$100,000 to less than $250,000', 'fee': 100}, {'band': '$250,000 to less than $500,000', 'fee': 150}, {'band': '$500,000 to less than $1,000,000', 'fee': 200}, {'band': '$1,000,000 to less than $2,000,000', 'fee': 250}, {'band': '$2,000,000 to less than $5,000,000', 'fee': 350}, {'band': '$5,000,000 or more', 'fee': 600}], 'late_fee': '$20 per day, capped at $1,000, for late report or fee unless reasonable cause is shown'} | Unverified (no primary source yet) | Unverified (no primary source yet) | {'income_tax': {'separate_hawaii_application': False, 'maintenance_rule': 'Hawaii income-tax exemption follows federal exemption; if IRS revokes exemption, Hawaii income-tax exemption is revoked on the IRS effective date.', 'recurring_hawaii_information_return': 'No corresponding Hawaii income-tax information return is required solely because Form 990 or 990-EZ is filed federally; Form N-70NP is required if Form 990-T is required for unrelated business income.'}, 'general_excise_tax': {'separate_application_required': True, 'application_deadline': 'File by March 31 of the first registration year or within three months after commencement of business.', 'fee_usd': 20, 'renewal_rule': 'Once the GET exemption is allowed, no further statement or application is required unless there is a material change in facts/objectives/operations.'}, 'property_tax': 'County-administered and outside the state-grain matrix.'} | {'professional_fundraising_counsel_or_professional_solicitor': {'due_rule': 'Register before solicitation; renewal registration due on or before July 1 each calendar year.', 'fee_usd': 250, 'professional_solicitor_bond_usd': 25000, 'late_fee': '$20 per day for late renewal, capped at $1,000', 'registration_detail': 'Registration required before solicitation; renewal registration due on or before July 1 each calendar year.', 'mechanism': 'registration_or_notice_required', 'mechanism_basis': 'HRS §467B-12 registration and renewal rule.'}, 'professional_fundraiser_contracts': {'due_rule': 'Written contract filed with the Attorney General at least 10 business days before any professional fundraising counsel or professional solicitor service begins.', 'filing_detail': 'Written contract filing required before professional fundraising services begin.', 'mechanism': 'registration_or_notice_required', 'mechanism_basis': 'HRS §467B-12.5 contract filing at least 10 business days before service.'}, 'commercial_co_venturer_sales_promotion': {'due_rule': 'Written consent of the charitable organization due at least 10 days before the charitable sales promotion begins in Hawaii; final accounting due within 90 days after the promotion, and annually plus final accounting for promotions lasting more than one year.', 'late_fee': '$20 for late written consent, capped at $1,000', 'written_consent_detail': 'Written consent required before the charitable sales promotion begins in Hawaii.', 'mechanism': 'registration_or_notice_required', 'mechanism_basis': 'HRS §467B-5.5 written-consent and accounting rule.'}, 'charitable_gaming': {'basis': 'Hawaii gambling statutes prohibit gambling and gambling promotion except for the limited social-gambling defense; no charity raffle/bingo licensing exception was identified in the current Chapter 712 gambling-offense snapshots.', 'mechanism': 'not_permitted', 'mechanism_basis': 'No state charitable raffle/bingo permit exception was identified; Chapter 712 broadly prohibits gambling except limited social gambling.'}} | {'unclaimed_property': {'applies_to_holders': True, 'agency': 'Hawaii Department of Budget and Finance / Director of Finance as administrator', 'statute': 'HRS Chapter 523A', 'due_rule': 'Report before November 1 each year, covering the 12 months preceding July 1; life-insurance-company reports cover the prior calendar year.', 'owner_notice': 'Written notice to apparent owner no more than six months before filing if the holder has a non-inaccurate address, the claim is not time-barred, and property value is $50 or more.', 'penalties': 'Interest plus civil penalty of $200 per day up to $5,000 for non-willful failure; $1,000 per day up to $25,000 plus 25% of unreported value for willful failure.'}, 'hawaii_ubi_income_tax': {'conditional': True, 'rule': 'If required to file IRS Form 990-T for unrelated business income, file Hawaii Form N-70NP.'}, 'get_taxable_fundraising_income': {'conditional': True, 'rule': 'GET-exempt nonprofits may still owe GET on gross income from fundraising or other income-producing activities; this is not an exemption-renewal filing.'}} | Unverified (no primary source yet) | Not yet researched |
| Idahochecked 2026-09-12 | {'cadence': 'annual', 'due_rule': "each year before the end of the anniversary month of the entity's Idaho public organic record, statement of qualification, or foreign registration", 'fee_cents': 0, 'late_consequence': 'administrative dissolution may begin if the domestic filing entity does not deliver the annual report by the due date; the entity has a 60-day cure window after notice before dissolution', 'reinstatement_window': 'not later than 10 years after administrative dissolution', 'field_list': ['entity name and jurisdiction of formation', 'registered-agent information required by Idaho Code section 30-21-404(a)', 'street and mailing addresses of the principal office', 'name of at least one governor']} | {'llc': {'cadence': 'annual', 'due_rule': 'each year before the end of the anniversary month', 'fee_cents': 0}, 'for_profit_corp': {'cadence': 'annual', 'due_rule': 'each year before the end of the anniversary month', 'fee_cents': 0}, 'delta_vs_nonprofit': "No recurring-report cadence or filing-fee delta: Idaho's Chapter 21 annual-report rule applies to domestic filing entities generally, and the fee table prices the annual report as 'No fee'."} | {'registration_required': False, 'registering_agency': None, 'general_regime': 'Idaho has no general charitable-solicitation registration requirement with the Attorney General.', 'narrow_category_exceptions': [{'category': 'unsolicited telephone calls selling a good or service', 'authority': 'Idaho Attorney General', 'statute': 'Idaho Telephone Solicitation Act, Title 48, Chapter 10', 'rule': 'method-specific telephone-solicitor registration, not a general charitable-solicitation registration regime'}]} | Not yet researched | n/a for a general-purpose public charity: no general Idaho charity registration exists to renew. | Not yet researched | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched | Unverified (no primary source yet) | Not yet researched |
| Illinoischecked 2026-09-13 | NFP Annual Report: $10.00 (+$3.00 late), due before the first day of the corporation's anniversary month each year (a 60-day filing WINDOW ending at that date, not a fixed calendar date) — 805 ILCS 105/114.05, 115.10(m). | Unverified (no primary source yet) | Registration REQUIRED with the IL Attorney General before soliciting (225 ILCS 460/2(a)) -- a separate, parallel Charitable Trust Act registration (760 ILCS 55/5) applies to anyone holding more than $4,000 of charitable property. negative-finding standard n/a: IL requires registration, it is not a negative-finding state. | Initial registration: Form CO-1 (Registration Statement) + Form CO-2 (Financial Information Form), $15 combined fee (225 ILCS 460/2(a)); religious organizations may separately file Form CO-3 to claim exemption from annual-report filing. | AG990-IL annual report: $15 fee (+$100 if late), due June 30 (calendar-year filers) or within 6 months of fiscal-year-end (fiscal-year filers) -- 225 ILCS 460/4. The financial-statement content required WITH the report scales in 4 tiers by contribution level (see financial_statement_thresholds); the fee/due-date mechanics are uniform across all tiers. | Illinois runs a genuine 4-TIER ladder on gross contributions: $15K-$25K simplified summary; $25K-$300K full report, no CPA; $300K-$500K full report + CPA REVIEW; over $500K full report + CPA AUDIT. An organization using PAID (non-volunteer) fundraising staff is bumped straight to the AUDIT tier once contributions exceed just $25,000, skipping the review/no-CPA tiers entirely. | Illinois does not have a distinct AG charitable-assets annual report separate from AG990-IL -- registrants under both the Solicitation for Charity Act and the Charitable Trust Act file one combined report. | Income-tax treatment requires no renewal (automatic, confirmed). Sales-tax E-number renewal is a real, confirmed PERIODIC filing (resubmit STAX-1 + supporting documents on a fixed cycle, commonly cited as 5 years by analogous IDOR programs though not independently confirmed for this specific instrument). Property-tax exemption administration and continuation is a COUNTY function (35 ILCS 200/15-65), confirmed absence of any state-level periodic filing. | Raffles are LOCALLY licensed only, under a purely enabling state statute (230 ILCS 15/2(a)) with no state-level fee or cadence to capture. Poker runs are a DIFFERENT legal posture under the same Act: licensing is STATE-MANDATED for every county except Cook (230 ILCS 15/2(a-5)), with a $25 state-imposed fee ceiling even though administration stays local. Professional fund-raiser registration IS fully state-level (AG, $100/year + a $10,000 bond if handling funds), on a FIXED June-30 expiration regardless of registration date -- a distinct cadence from both NY (anniversary) and CA (calendar-year). | Not yet researched | Unverified (no primary source yet) | AG990-IL: the Attorney General may grant a 60-day extension for good cause; a second additional extension requires a written request plus proof of an IRS extension application. First-extension coupling is independent_of_federal_extension; second-extension coupling is state_extension_requires_federal_extension. |
| Indianachecked 2026-09-13 | Indiana nonprofit corporations file an Indiana Secretary of State Business Entity Report every two years. The first report is due two years after formation/registration; later reports are due in the anniversary month, with INBiz posting $22 online / $20 paper for nonprofit businesses. | For-profit Indiana businesses use the same biennial Business Entity Report cadence, but INBiz posts a higher fee ($32 online / $50 paper) than nonprofit businesses ($22 online / $20 paper). IC 23-0.5-9-34 likewise sets a lower statutory biennial-report fee for nonprofit corporations. | Indiana does not require a charitable organization to register with the Attorney General merely because it solicits on its own behalf. The registration requirement attaches to professional fundraiser consultants and professional solicitors. | No Indiana initial charity-registration filing exists for a charity soliciting on its own behalf. A professional fundraiser consultant or professional solicitor must register with the AG before acting for a charity; the initial registration fee is $1,000. | A charity soliciting on its own behalf has no Indiana AG annual charity-renewal filing. Professional fundraiser consultants and professional solicitors renew annually with the AG; renewal is $50 and due by the July 1 deadline. | Indiana has no charity-registration financial-statement ladder for a charity soliciting on its own behalf. The state-level financial-statement threshold found in the source review is conditional gaming: casino game night adjusted gross revenue with annual receipts over $1,000,000 triggers an independent CPA audit. | Unverified (no primary source yet) | Indiana DOR maintenance is separate from the SOS biennial report: NP-20R every five years by May 15 to keep nonprofit status registered with DOR; IT-20NP annually if unrelated business income exists; sales-tax collection/RRMC duties if taxable sales hit $100,000; property-tax exemptions run through county-assessor filing rules. | Indiana fundraising permits split by activity: ordinary in-house charity solicitation has no AG registration; paid professional fundraisers/solicitors register with the AG; charity gaming requires Indiana Gaming Commission authorization unless the exempt-activity prize caps apply. Charity-gaming first license fee is $50, then a gross-receipts tier table applies. | Other recurring Indiana item found in the primary sources: businesses report unclaimed property to the Attorney General annually by November 1. If the nonprofit uses a professional solicitor, campaign reports also recur on the 90-day/anniversary rule. | Unverified (no primary source yet) | Not yet researched |
| Iowachecked 2026-09-13 | {'cadence': 'biennial', 'applies_to': 'domestic nonprofit corporations and foreign nonprofit corporations authorized to transact business in Iowa', 'due_rule': 'January 1 through April 1 of odd-numbered years; first report is due in the first odd-numbered year after incorporation or foreign authorization, then each following odd-numbered calendar year', 'fee_usd': 0, 'late_consequence': 'administrative dissolution or revocation can begin if the biennial report is not delivered within 60 days after it is due', 'filing_method': 'online through Fast Track Filing or paper report printed from Fast Track', 'fields': ['name and jurisdiction', 'registered office and registered agent', 'principal office', 'current directors and officers']} | {'llc': {'cadence': 'biennial', 'due_rule': 'January 1 through April 1 of odd-numbered years', 'fee_usd_online': 30, 'fee_usd_paper': 45, 'statute': 'Iowa Code 489.212'}, 'for_profit_corp': {'cadence': 'biennial', 'due_rule': 'January 1 through April 1 of even-numbered years', 'fee_usd': 60, 'statute': 'Iowa Code 490.1621'}, 'delta_vs_nonprofit': 'Nonprofit corporations share the odd-year Jan1-Apr1 window with LLCs but pay no filing fee; LLCs pay $30 online or $45 paper. Profit corporations file on the same Jan1-Apr1 window in even-numbered years and pay $60.'} | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | See source. | Unverified (no primary source yet) | See source. | {'charitable_gambling_license': {'agency': 'Iowa Department of Inspections, Appeals, and Licensing', 'activities': ['bingo', 'raffles', 'games of skill and chance', 'game nights'], 'fee_tiers_usd': {'qualified_organization_14_day': 15, 'qualified_organization_90_day': 40, 'qualified_organization_180_day': 75, 'qualified_organization_one_year': 150, 'qualified_organization_two_year': 150, 'bingo_at_fair_or_festival': 50, 'very_large_raffle': 100}, 'processing_time': '30 days', 'tax_requirements': 'proof of Iowa sales tax permit; gambling receipts are subject to sales tax', 'annual_report': 'licensed groups must file an Annual Gambling Report every year; reports available January 1 and due January 31', 'pre_activity_requirement': 'DIAL must issue a license before the charitable gambling activity begins.', 'mechanism': 'license_or_permit_required', 'mechanism_basis': 'Iowa DIAL charitable gambling license required before activity.'}, 'professional_fundraiser_permit': {'filer': 'professional commercial fund-raiser', 'fee_usd': 10, 'term': '12 months', 'mechanism': 'license_or_permit_required', 'mechanism_basis': 'Iowa Attorney General professional fundraiser permit.'}} | {'unclaimed_property_holder_report': {'applies_to': 'every person holding funds or other tangible or intangible property presumed abandoned under Iowa Code chapter 556', 'filer': 'state treasurer', 'due_rule': 'annually before November 1 for the fiscal year ending the preceding June 30', 'special_demutualization_due_rule': 'before May 1 for the preceding calendar year', 'due_diligence': "before filing the annual report, a holder that knows the owner's whereabouts must communicate with the owner and take steps to prevent presumed abandonment; no due-diligence mailing required for aggregate value under $50", 'records': 'holder keeps required report records until filing and four years after filing, unless a shorter period applies'}} | Unverified (no primary source yet) | Not yet researched |
| Kansaschecked 2026-09-15 | Kansas not-for-profit corporations file a biennial Secretary of State business entity information report. The due rule is parity-based: June 15 in the odd/even year matching the formation filing year. Current INP form fee is $80 online or paper; after a three-month delinquency interval, the business forfeits. | Kansas for-profit corporations and LLCs also file biennial Secretary of State information reports, but their statutory due date is April 15 rather than the nonprofit corporation June 15 rule. Current SOS forms show $90 online / $110 paper for for-profit corporations and LLCs, versus $80 for not-for-profit corporations. | Kansas charitable organizations must register with the Attorney General before soliciting funds unless an exemption in K.S.A. 17-1762 applies. The broad small-charity exemption requires both contributions not over $10,000 during the tax period and all-volunteer fundraising. Required registrants pay $25 with each registration. | Initial Kansas charitable-solicitation registration is filed with the Attorney General before solicitation. The AG page lists a Charitable Organization Registration Statement for Solicitations and a Charitable Organization Financial Statement. K.S.A. 17-1763 requires the statement to be signed and sworn by two authorized officers, including the chief fiscal officer, and sets a $25 fee. | Kansas charitable solicitation registration is tied to the organization's fiscal year. The charitable solicitation license expires on the last day of the sixth month following the month in which the fiscal year ends; each registration is $25 and includes the federal return or prior-year financial statement required by K.S.A. 17-1763(b)(15). | Kansas uses contributions in the most recently completed fiscal year as the threshold basis. Required charitable-organization registrants file the federal return if required, otherwise an approved financial statement; if contributions exceed $500,000, the organization must also file an audited financial statement prepared under GAAP with an independent CPA opinion. | No separate recurring Attorney General charitable-assets annual report exists for Kansas nonprofit corporations. The Attorney General receives the annual charitable-solicitation registration/financial statement described in K.S.A. 17-1763; a separate charitable-assets/dissolution notice model does not exist in the corporate dissolution or charitable-solicitation provisions. | Kansas income-tax exemption follows federal exemption while the federal exemption applies. Sales/use tax is not automatic for a nonprofit or 501(c)(3); qualified entities must support exempt purchases with the proper Kansas exemption certificate, and tax entity exemption certificates carry expiration dates that require a new application after expiration. Property tax is conditional on exclusive exempt use. | Kansas has separate fundraising-related permits beyond charity registration. Professional fundraisers and professional solicitors register with the Attorney General, expire June 30, and pay $25. Charitable gaming is regulated by KDOR: bingo organization license is $25; raffle licensing is required when July-June raffle gross receipts exceed $25,000, with annual fees of $25/$50/$75/$100 by gross-receipts tier and a 30-day-before-ticket-sales application rule. | Conditional recurring item: Kansas unclaimed-property holder reporting to the State Treasurer. If a nonprofit is a holder of abandoned property, the report is due before November 1 each year for the 12 months preceding July 1, with owner due-diligence notices 120-60 days before filing when required. A small de minimis exception applies below the statute’s $100/$250 thresholds unless the administrator requires a report. | Kansas calendar summary: SOS biennial nonprofit information report due June 15 by formation-year parity; AG charitable-solicitation registration before solicitation, expiring six months after fiscal-year-end month with a $25 registration fee; audit threshold above $500,000 in contributions; Kansas income-tax exemption follows federal exemption, but sales-tax exemption requires a current exemption certificate. Conditional items: professional fundraiser/solicitor registration, KDOR bingo/raffle licenses, and unclaimed-property holder reports.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | Not yet researched |
| Kentuckychecked 2026-09-18 | Kentucky entities file an annual report with the Secretary of State each year between January 1 and June 30; the current SoS fee schedule lists a $15 annual-report fee. | Kentucky's SoS annual-report baseline is $15 for domestic nonprofit corporations, domestic profit corporations, and domestic LLCs; each uses the same January 1-June 30 statutory report window. | Kentucky requires covered charitable organizations to file with the Attorney General before solicitation; the AG registration page states there is no charitable-organization registration fee. | Initial Kentucky charitable-registration filing is made before solicitation through the AG portal with the recent IRS Form 990 or URS for a new organization, IRS determination letter, and bylaws/articles; no fee is required. | Kentucky's annual charity filing is IRS-return tied: file the Form 990 with the AG each solicitation year at the same time it is filed with the IRS; AG notices of intent expire December 31. | Unverified (no primary source yet) | Not yet researched | Unverified (no primary source yet) | Kentucky regulates paid charitable fundraisers through AG registration and regulates charitable gaming through the Office of Charitable Gaming. Professional solicitors pay $300 plus background costs and post a $25,000 bond; fundraising consultants pay $50 plus background costs; exempt charitable gaming is capped at $25,000 annual gross receipts and reports by January 31. | Kentucky unclaimed-property holder reporting is a recurring Treasury item: most holders report and remit by November 1; insurance companies report by May 1; negative reporting is no longer required. | Unverified (no primary source yet) | Not yet researched |
| Louisianachecked 2026-09-18 | Louisiana nonprofit corporations file an annual report with the Secretary of State on or before the corporation's anniversary date each year. The current SoS fee schedule lists Annual Report for Nonprofit at $10. Churches are exempt from the annual-report filing fee and qualifying church-association members may file through the statewide association roster process. | Louisiana's baseline domestic corporation annual report is due each year on or before the incorporation-anniversary date; a dissolved corporation continues filing until termination. Louisiana LLC annual reports are due each year on or before the organization-anniversary date. The current SoS fee schedule lists $30 for business-corporation annual reports and $30 for LLC annual reports. | Louisiana charity registration is conditional on using a professional solicitor. The Attorney General states that charitable organizations that use a professional solicitor must register annually with the Consumer Protection Section at least 10 days before soliciting contributions; LAC 16:III.515(B) makes failure to register an unfair or deceptive act for organizations utilizing professional solicitors. | Initial charity registration applies when a charitable organization uses a professional solicitor. Registration is due at least 10 days before soliciting, uses the AG charitable-organization registration materials including the Unified Registration Statement, and carries a $25 annual registration fee. | Annual charity renewal follows the same professional-solicitor trigger as initial registration. A charity using a professional solicitor must annually register with the AG Consumer Protection Section at least 10 days before soliciting and pay the $25 registration fee. The AG checklist states that Louisiana does not require IRS Form 990 for annual registrations. | Unverified (no primary source yet) | Not yet researched | Louisiana does not issue a general nonprofit sales-tax-exempt number and federal 501(c)(3) status does not automatically exempt sales/use tax. A qualifying nonprofit may request an annual fundraising-event sales-tax collection exemption with Form R-1048; the 2026 form says to submit no later than 30 days before the event and expires December 31, 2026. R.S. 47:287.501 ties Louisiana corporation income-tax exemption to federal exemption for I.R.C. 401(a) or 501 organizations unless a contrary provision applies. Property-tax exemption is constitutional and conditional; no single statewide annual renewal was located in as of 2026-09-18. | Fundraising activity permits split by activity. Professional-solicitor fundraising triggers AG charity registration: $25 for the charity and $150 for the professional solicitor, each due before solicitation/business activity. Charitable gaming is licensed by OCG: Organization license $75/$75 renewal/$25 modification, Limited Raffle $25/$25 renewal, and Special (Super) Bingo $100/$100 renewal/$25 modification. Licensed charitable-gaming organizations file quarterly reports by the last business day of the first month after each quarter; limited raffle licensees file the annual raffle report within 30 days after the license year ends. | Louisiana unclaimed-property holder reporting applies to nonprofit organizations when they hold presumed abandoned property. The report is due before November 1 each year, covering the 12 months before July 1; Treasury's guidance states the operational deadline as October 31. Zero or negative reports are not required unless specifically requested. Due-diligence owner notice is required 120-60 days before filing for property valued at $50 or more when the statutory address conditions apply. | Unverified (no primary source yet) | Not yet researched |
| Mainechecked 2026-09-18 | Same annual report as the annual_report cell, restated in the compliance_calendar shape: due Jan 1-Jun 1 each year, $35 fee, $25 late penalty, administrative-dissolution risk after a 60-day cure notice. | Unverified (no primary source yet) | Maine REQUIRES charitable-solicitation licensure through PFR (not the AG) at least 30 days before soliciting, unless a Sec.5006 exemption applies. Same requirement as the charitable_solicitation_registration cell, restated under the compliance_calendar family. | Unverified (no primary source yet) | Unverified (no primary source yet) | {'basis': "NO tiered dollar-threshold audit/review/compilation ladder exists in Maine's Charitable Solicitations Act -- a structurally different regime from states with a fixed revenue-tier system", 'produce_on_request_regime': "a charitable organization must produce, upon REQUEST of the Attorney General or the PFR director (in conjunction with an initial/renewal license application, 'or at any other time'): (a) an audited financial statement of its most recent audited fiscal year IF one already exists (prepared to comply with another jurisdiction's requirement or otherwise), OR (b) if none exists, a balance sheet (assets/liabilities) and income statement (revenues/expenditures) -- 9 M.R.S. Sec. 5005-A(2)", 'tax_returns_on_request': 'its 3 most recent federal Form 990/990-EZ/990-N (and Schedule A), on the same request basis -- 9 M.R.S. Sec. 5005-A(3)', 'records_retention_years': 3} | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Marylandchecked 2026-09-14 | Every Maryland nonstock (nonprofit) corporation files Form 1 (Annual Report and Business Personal Property Return) with SDAT on or before April 15 each year, $0 fee -- Corp & Assocs Sec. 1-203(b)(3)(ii) expressly excludes nonstock corporations from the $300 fee charged to stock corporations, LLCs, LPs, and LLPs. A 60-day electronic extension to June 15 is available. Late filing draws a graduated $30/$40/$50 penalty capped at $500 and loss of good standing. | LLCs and for-profit corporations both pay $300 for the same Form 1 Annual Report a nonprofit corporation files for $0 -- same April 15 deadline, same form, same statute (Tax-Property Sec. 11-101(a); fee at Corp & Assocs Sec. 1-203(b)(3)). Maryland's nonprofit delta is a fee exclusion on an otherwise-identical filing, not a separate lighter-weight report. | Maryland requires a charitable organization to register with the Secretary of State's Charitable Organizations Division before soliciting, having solicitations made on its behalf, or (if Maryland-based) soliciting outside the State (Sec. 6-401), unless one of four exemptions in Sec. 6-102(c) applies -- each conditioned on not using a professional solicitor. Even most exempt organizations still owe an ANNUAL fund-raising notice or a 990 copy under Sec. 6-405 -- the $25,000 exemption is not a clean exit from all recurring filing. | Maryland's initial charitable registration is Form COR-92, tiered by gross annual contributions from $0 (<$25,000) to $300 (>$500,000). Required attachments include governing documents, the IRS determination letter, a signed 990/990-EZ/990-PF (or COF-85), a financial review or audit depending on contribution level, and a current officer/director list. The Unified Registration Statement is not mentioned as an accepted alternative anywhere in the instructions. | Renewal ('Annual Update of Registration') is due within 6 months of fiscal-year-end, but Maryland grants an AUTOMATIC extension (no IRS Form 8868 or separate request needed) to the 15th day of the 11th month after FYE if the org has a current registration and hasn't filed by the base due date -- a RULE tied to FYE, not a fixed calendar date. Same $0-$300 tiered fee as initial registration. No numeric late-filing penalty was found in the primary sources fetched the source review. | Unverified (no primary source yet) | n/a -- Maryland's AG oversight of charitable assets (Bus. Reg. Title 6.5) is investigation/enforcement-triggered, not a recurring annual filing; the AG's own site has no charitable-organizations division or filing page. Same structural pattern already found for PA and TX in the reviewed source set (litigation/enforcement-only AG trigger, no recurring filing). | Maryland's sales-and-use-tax exemption certificate is the one MAINTENANCE cycle independently confirmed the source review: renewed every 5 years via the Comptroller's Maryland Tax Connect portal, notice mailed each May, application due August 1, current certificates expiring 2027-09-30. No separate income-tax re-certification was found. The property-tax exemption's own application form shows no stated renewal cadence for the organization. | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Annual Update of Registration has an automatic extension to the 15th day of the 11th month after fiscal year end; no IRS Form 8868 is required. Federal coupling: independent_of_federal_extension. |
| Massachusettschecked 2026-09-14 | Massachusetts nonprofit corporations file an annual statement (administratively called the Annual Report) with the Secretary of the Commonwealth's Corporations Division on or before November 1 each year, under G.L. c.180 Sec. 26A. Current fee: $15.00. Two successive years of non-filing triggers a mailed default notice; failure to cure within 90 days is cause for charter revocation. | Unverified (no primary source yet) | Massachusetts REQUIRES public-charity registration with the Attorney General's Non-Profit Organizations/Public Charities Division (G.L. c.12 Sec. 8E) before engaging in charitable work or raising funds in the commonwealth. By contrast with many states among the reviewed jurisdictions, MA's Sec. 8E exemption list names only specific VETERAN-SERVICE organizations -- there is no generic religious-organization exemption and no small-charity dollar-threshold exemption from registration itself (contrast Sec. 8F's separate, narrower religious-property exemption from the ANNUAL FINANCIAL REPORT only -- see charity_annual_renewal). | Initial charity registration in Massachusetts is a one-time $100 filing with the AG's Non-Profit Organizations/Public Charities Division: a copy of the charter/articles/trust instrument plus the constitution and by-laws. A charity that intends to solicit funds must separately obtain a Certificate for Solicitation before fundraising begins -- registration by itself does not authorize solicitation. | Form PC (the AG's annual financial report, G.L. c.12 Sec. 8F) is due within 4.5 months of fiscal-year-end, filed exclusively through the AGO's online Charity Portal since 2023-09-01. An automatic 6-month extension applies to compliant registrants with no written request needed. The fee is graduated by gross support and revenue: $35 (<=$100K) up to $2,000 (>$100M). Late filing triggers a mailed notice; a civil penalty MAY follow only if the report remains unfiled 30 days after that notice, absent good cause -- not an automatic flat per-month fee. | Massachusetts' real audit/review structure is a TWO-THRESHOLD system, not the commonly-cited '>$500K audit / $200K-$500K review' three-tier framing (no $200,000 breakpoint exists in the statute): $500,000 or less requires nothing under Sec.8F itself; more than $500,000 requires an audited financial statement BUT a CPA review report may substitute for the audit as long as gross support and revenue does not exceed $1,000,000; above $1,000,000 the review-report substitution is unavailable and a full audit is required. Basis is gross support and revenue, excluding capital-asset sale gains/losses. | By contrast with states that route AG charitable-asset oversight through a filing separate from charity registration (e.g. CA's RRF-1), Massachusetts' Form PC under G.L. c.12 Sec. 8F serves BOTH functions at once: it is simultaneously the charity's annual registration-renewal filing (see charity_annual_renewal) AND the Attorney General's primary annual report on the charity's finances and assets. This is not a gap or an oversight -- it is MA's actual structure, and duplicating its content under a second cell would double-count the same real-world filing. | Massachusetts' three state/local tax exemptions have three different maintenance regimes: income-tax exemption needs no renewal at all (it is structural, not a certificate); the sales-tax purchase exemption (Form ST-2) must be renewed every 10 years through DOR, which gives 90 days' advance notice; the property-tax exemption must be maintained EVERY YEAR by filing a section-29 list with LOCAL assessors AND a copy of that year's AG Form PC -- property tax is administered locally, not by DOR, despite the stated scope's framing grouping all three under 'via DOR.' | Raffles and bazaars for a qualifying nonprofit require a permit from the LOCAL city/town clerk (with police-chief endorsement) under M.G.L. c.271 Sec.7A -- $10 application fee (locally capped at $50), 1-year validity, and an annual report (winners of prizes over $250, proceeds and expenses) due within 30 days of permit expiration, certified by an accountant and filed with the clerk. The Attorney General has a SEPARATE regulatory layer (940 CMR 12.00/13.00) for bigger-stakes raffles (ticket >$10 or prize >$10,000) and bazaars/casino nights -- this runs alongside, not instead of, the clerk-permit process. | Unverified (no primary source yet) | Unverified (no primary source yet) | Form PC receives an automatic 6-month extension for compliant registrants; no written request is required. Federal coupling: independent_of_federal_extension. |
| Michiganchecked 2026-09-14 | Michigan nonprofit corporations file a report with LARA every year by a FIXED date -- October 1 -- not an anniversary or fiscal-year-end date. Fee $20.00 today, dropping to $10.00 for reports filed after September 30, 2027. No graduated late fee: 2 years' non-filing triggers automatic dissolution (domestic) and 1 year triggers certificate-of-authority revocation eligibility (foreign). | Michigan's LLC (Feb 15, $25 now / $15 after 2027-09-30) and for-profit corporation (May 15, $25 now / $15 after 2027-09-30) recurring SoS filings are both FIXED-calendar-date obligations, distinct from each other's date and from the nonprofit's own October 1 date -- and, as of the current statute text, NEITHER carries a graduated per-month dollar late fee. Both instead lapse into a good-standing/dissolution consequence structurally identical to the nonprofit corporation's own. | Same underlying fact as the charitable_solicitation_registration cell: Michigan requires charitable-solicitation registration with the Attorney General before solicitation, subject to the MCL 400.283 exemptions (most notably the $25,000/12-month all-volunteer exemption). | Michigan's initial charitable-organization registration statement is free (no filing fee), filed on the AG's CTS-01 Initial Solicitation Form, and must include the 12 categories of information/attachments listed in MCL 400.273(2)(a)-(l) -- including the org's own prior-year 990-series return and, above the audit/review thresholds, CPA financial statements. Michigan does not appear to accept the multistate Unified Registration Statement (URS): its own official charities-forms page lists a complete, self-contained CTS-series (CTS-01 through CTS-05) with no mention of URS anywhere on it. | Renewal is FYE-based, not a fixed date: registration expires 1 year 7 months after the end of the financial-statement period, and the renewal statement is due 30+ days before that expiration -- so the actual calendar due-date shifts with the organization's own fiscal year end, in contrast to the SoS's fixed October 1 report. | Unverified (no primary source yet) | Michigan DOES impose a recurring AG charitable-asset report distinct from the Act 169 solicitation-registration renewal -- an annual periodic report (or a substitutable CPA-certified audit, or an IRS 990/990-EZ/990-PF per the AG's own CTS-05 form) due to the AG's Charitable Trust Section within 6 months after fiscal-year close, carrying its own related-party-transaction disclosure requirement. A 7-year waiver of the annual-reporting requirement is available on request if specified criteria are met. This is the MI analog to CA's RRF-1 / MA's Form PC that this cell family is meant to surface. | Income-tax exemption needs no renewal (automatic federal conformity). Sales-tax exemption via Form 3372 has no fixed renewal cadence of its own. Property-tax exemption maintenance: confirmed absence of any periodic renewal/affidavit requirement -- the full text of MCL 211.7o (every subsection) contains no such clause, unlike other MI exemption categories that explicitly do. | See source. | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Minnesotachecked 2026-09-14 | Minnesota nonprofit corporations file a free ($0) annual renewal with the Secretary of State, due by December 31 of each calendar year (317A.823), containing the items listed in the unified § 5.34 content statute. This is the SAME cell as the existing annual_report fact in this jurisdiction, re-verified against the same on-disk primary snapshot for the compliance_calendar family rather than re-derived. | Minnesota is a notable NO-DELTA case: a domestic LLC (322C.0208) and a domestic for-profit corporation (302A.821) file the SAME free ($0) annual renewal, due by the SAME fixed date (December 31 of each calendar year), through the SAME unified content mechanism (§ 5.34), as a nonprofit corporation (317A.823) — confirmed independently in both entities' own governing chapters, not inferred from the nonprofit chapter alone. The live SOS fee schedule confirms $0/$0/$0 (mail/online/in-person) for 'Annual Renewal' on both the Business Corporation (Domestic) and Limited Liability Company (Domestic) tables, matching the nonprofit table. The comparative delta for MN is therefore NOT in the periodic-report layer (identical across all three entity types) — it is entirely in the charitable-specific stack (AG registration/renewal, financial-statement thresholds, charitable-trust reporting, gambling permits) captured in the other cells of this family. | Same underlying fact as the charitable_solicitation_registration cell: Minnesota requires AG Charities Division registration for soliciting charities unless one of 7 exemption categories under 309.515 applies (the general exemption requires ALL of: contributions <=$25,000, all-volunteer fundraising, and no officer compensation). | Initial registration uses the AGO's 'Charitable Organization - Initial Registration' form plus its required attachments, for a flat (non-tiered) $25 fee (309.52 subd. 2). The AGO separately accepts the multistate Unified Registration Statement (URS) in lieu of its own form, provided the filer also submits Minnesota's own URS supplement. A charity that has or enters into a contract with a professional fundraiser must file a copy of that contract (at registration, or within 7 days if signed later). | Minnesota's charitable annual report is due under a RULE with two branches, not a single date: calendar-year filers file by July 15; fiscal-year filers file by the 15th day of the 7th month after their fiscal year closes (309.53 subd. 1) -- confirmed these are the same underlying rule (12/31 FYE -> July 15), resolving the ambiguity in the dispatch priors rather than treating them as two different candidate facts. $25 filing fee; $50 late fee; extension is NOT automatic like a federal 8868 -- it requires the AG to grant it 'for cause shown,' capped at 4 months. Full Form 990 filers attach it (minus Schedule B); shortened-990 filers (EZ/PF/N) complete the AGO's own financial-statement portion instead. | {'basis': 'total revenue (not gross contributions, not gross receipts)', 'statute': 'Minn. Stat. § 309.53, subd. 3', 'tiers': {'at_or_below_750000': 'GAAP-consistent financial statement per 309.53 subd. 2-3 content requirements (balance sheet, income/expense statement, functional-expense statement); a federal tax return may be filed in lieu if it independently meets those same content requirements (subd. 3a)', 'above_750000': 'AUDITED financial statement, GAAP, examined by an independent CPA for the purpose of expressing an opinion'}, 'special_carveout': 'donated food to a nonprofit food shelf is excluded from the $750,000 calculation if donated for free subsequent distribution, not resale', 'no_separate_review_tier': True} | Separately from the ch.309 soliciting-charity track, Minnesota's Supervision of Charitable Trusts and Trustees Act (ch. 501B) requires an organization holding >=$25,000 in charitable-purpose assets at any point in the year -- and not already registered as a ch.309 soliciting charity -- to register as a charitable trust (501B.36) and then file an ANNUAL information report by the 15th day of the 5th month after its taxable year closes (501B.38 subd. 1a) -- a materially different due-date rule from the soliciting-charity annual report (7th month), extendable up to 6 months if a federal extension was also requested. $25 fee at registration (501B.37 subd. 3) and, per the AG's administrative summary, with each annual report. | Of the three exemption types, only sales tax has a documented APPLICATION step to obtain the exemption in the first place (Form ST16) -- income/franchise exemption is automatic on federal Subchapter F status, and property tax exemption runs on the 6-factor test already captured in state_tax_exemptions. For MAINTENANCE (periodic renewal) specifically: no periodic renewal requirement was found in the Department of Revenue's own guidance for sales tax, and no explicit statutory annual re-filing requirement was found in ch. 272 for the property-tax exemption -- both are reported as checked-negative findings, not as unchecked gaps. | Minnesota nonprofits conducting lawful gambling (raffles, bingo, pull-tabs) fall on a spectrum regulated by the Gambling Control Board under ch. 349: small raffles/bingo below stated thresholds need no registration at all (349.166 subd. 1); occasional fundraising (<=5 days/yr, <=$50K prizes/yr) needs only a $100-per-occasion exempt permit (349.166 subd. 2) -- $150 if the application is filed less than 30 days before the occasion; regular/ongoing gambling needs a full organization license ($350/yr, waivable under $100K gross receipts, plus a 0.125% monthly regulatory fee on gross receipts). Separately, if the charity contracts a professional fundraiser (any fundraising type, not just gambling), that fundraiser must independently register with the AG's office ($200, expires every April 30) under 309.531. | Beyond the registration/reporting filings captured in the other cells, Minnesota imposes a STANDING, per-solicitation (not periodic) disclosure duty (309.556): every oral or written fundraising ask must clearly disclose the charity's name/location, the gift's tax-deductibility, and a description of the funded program -- disclosed on a written document for in-person asks, or within the solicitation itself for mail/phone/broadcast asks. A professional fundraiser must additionally self-identify as such. | One-paragraph annual calendar for a small MN 501(c)(3), built only from cells sos_periodic_report, llc_corp_baseline, charity_registration_required, charity_registration_initial, charity_annual_renewal, financial_statement_thresholds, ag_annual_report_of_charitable_assets, state_tax_exemption_maintenance, fundraising_activity_permits, and other_recurring in this same file.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | Minnesota extension is discretionary for cause shown and capped at 4 months; federal coupling: independent_of_federal_extension because the source states the Attorney General grants the extension, not that IRS Form 8868 controls it. |
| Mississippichecked 2026-09-13 | New requirement (HB 1344, effective 2024-07-01): every MS nonprofit corporation registered with the Secretary of State must file a free Annual Report, due on or before May 15 each year (filing opens January 1). This is a Business Services Division filing, separate from and in addition to the Charities Division's charity registration/renewal. Failure to file triggers administrative dissolution. | LLC and for-profit corporation annual reports are both due April 15 (vs. the nonprofit's May 15) -- same fixed-date structure, one month earlier. LLC filing is free; for-profit corporate filing costs $25. Both filed online only, window opens January 1. | Registration with the Secretary of State's Charities Division is required for any organization that solicits or intends to solicit contributions, subject to 8 named exemption categories (the most consequential being the <$25,000/year small-organization exemption with all-unpaid fundraising). An organization claiming an exemption must still affirmatively file a Notice of Exemption -- silence is not exemption. | Initial registration: a $50 Registration Statement per § 79-11-503(1) covering the organization's identity, leadership, tax-exempt status, and use of contributions, signed by the president/officer and chief fiscal officer, effective within 30 days absent denial. | Unverified (no primary source yet) | {'basis': 'contributions received via monetary donations in a fiscal year (NOT total revenue, NOT gross receipts)', 'tiers': [{'instrument': 'audited financial statement with independent CPA opinion', 'condition': 'contributions > $750,000 with unpaid-only fundraising, OR ANY organization whose fundraising is not carried out solely by unpaid persons (paid-fundraiser/paid-staff bump -- triggers audit tier regardless of dollar amount)', 'statute': '§79-11-507(1)'}, {'instrument': 'CPA-reviewed financial statement', 'condition': '$250,000-$750,000 in contributions, unpaid-only fundraising', 'statute': '§79-11-507(2)'}, {'instrument': 'self-certified financial report (no CPA involvement)', 'condition': '<=$250,000 in contributions, unpaid-only fundraising', 'statute': '§79-11-507(3)'}, {'instrument': 'discretionary audited statement', 'condition': 'SOS MAY require from any organization receiving $25,000-$750,000, on request, regardless of which tier above otherwise applies', 'statute': '§79-11-507(4)'}], 'cpa_independence_required_at': ['reviewed tier', 'audited tier'], 'filed_with': 'the registration statement and each subsequent renewal or final report', 'waiver_process': 'not identified the source review'} | No separate Attorney General charitable-asset annual filing exists. Mississippi centralizes charity oversight in the Secretary of State's Charities Division (registration, renewal, financial statements -- §79-11-501 to 529); the Attorney General's role is a prosecutorial/enforcement backstop only, and the statute expressly reserves INTERPRETIVE authority over the Act to the Secretary of State alone. | Unverified (no primary source yet) | Charitable bingo requires a 3-year Gaming Commission license (3-year charitable-activity history + tax-exempt status) with a $50 application fee plus ongoing percentage-of-proceeds fees. Raffles by qualifying civic/educational/wildlife-conservation/religious nonprofits are affirmatively EXEMPTED from licensing (§97-33-51) -- not merely unregulated. A charity using a professional fundraiser must confirm that fundraiser's own SOS solicitor registration (annual, expires June 30). | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Missourichecked 2026-09-13 | Missouri nonprofit corporations file a Secretary of State corporate registration report, annual by default and due by August 31; a biennial option is available. Current SOS fee schedule totals: annual $15 paper / $10 online; biennial $30 paper / $20 online; late report $15. | Baseline difference: Missouri LLCs do not file an annual report. Missouri for-profit corporations do file corporate registration reports keyed to their incorporation/qualification month, while Missouri nonprofit corporations use the Chapter 355 August 31 rule and lower Chapter 355 fees. | Missouri has a charitable-solicitation registration statute, but a standard 501(c)(3) charity with no private inurement is statutorily exempt from the AG registration/reporting provisions. | Initial AG charity registration is not required for the standard 501(c)(3)/(7)/(8) no-private-inurement exemption class. Non-exempt charitable organizations file the AG initial registration with a $15 fee. | No AG annual charity renewal is required for the standard exempt 501(c)(3)/(7)/(8) class. Non-exempt registrants file an AG annual report within 75 days after fiscal year-end; the statutory fee is $15, with CSR late/reinstatement fees. | Not yet researched | Unverified (no primary source yet) | Missouri sales/use tax exemption is not automatic from 501(c) status; apply through DOR Form 1746 and refresh an expired exemption letter through the same application process. Missouri income-tax exemption is statutory for federally exempt corporations except UBIT; property-tax exemption is use-based and conditional. | Conditional fundraising/activity permits: professional fund-raisers register with the AG for $50/year. Charitable bingo/pull-tab activity is separately licensed by the Missouri Gaming Commission: regular annual bingo license $50, special license $25, abbreviated pull-tab $10/event, with quarterly bingo reports due Apr 30, Jul 31, Oct 31, and Feb 28. | Other recurring state compliance: Missouri unclaimed-property holder reporting is generally due November 1 using a June 30 cutoff for non-life-insurance holders; negative no-dollar reports are not required. | Unverified (no primary source yet) | Not yet researched |
| Montanachecked 2026-09-13 | Unverified (no primary source yet) | Montana LLCs and corporations, including for-profit and nonprofit corporations, file annual reports by April 15. The standing fee schedule shows $20 before April 15 and $35 after April 15 for both corporations and LLCs, with an SOS fee-waiver announcement for the referenced year. | No state charitable-solicitation registration filing was identified for Montana at state grain. The DOJ/OCP charity pages are donor-guidance and complaint-intake pages, not registration pages. | No Montana state initial charitable-solicitation registration form, fee tier, attachment set, or URS intake was identified. | No Montana state charitable-solicitation annual renewal was identified. No renewal due rule, renewal fee, late fee, or renewal financial report applies at state grain. | {'basis': 'none at state charitable-solicitation-registration grain', 'tiers': [], 'audit_review_compilation_ladder': 'No Montana state charitable-solicitation registration financial-statement threshold ladder was identified because no state charitable-solicitation registration or renewal filing was identified.', 'separate_tax_property_reporting': 'Separate tax/property provisions exist outside the charity-registration threshold ladder: DOR income-tax exemption status is requested on Form EXPT, property-tax exemption applications require supporting documentation, and agricultural property owned by a public charity has an annual UBTI-related filing duty if applicable.'} | No recurring Montana AG annual charitable-asset report was identified. AG charitable-asset oversight is event-triggered in dissolution: notice before dissolution, a 20-day transfer hold unless the AG clears earlier, and a post-distribution list for public benefit corporations. | Montana income-tax exemption requires Montana DOR status (Form EXPT); an IRS letter alone is not enough. Montana has no general-use sales tax and no sales-tax exemption certificate. Property-tax exemption is application-based, with March 1 as the current-tax-year submission rule, and purely public charity property has continuing statutory limits plus an annual agricultural-property UBTI filing if applicable. | Montana has no separate general charitable-solicitation permit, but fundraising involving gambling is regulated. Nonprofit casino nights require a DOJ permit and $25 fee. Live bingo/keno permits are annual, expire June 30, and carry a $250 premises fee with charitable exemptions/half-fee rules. Raffles are governed under Title 23, Part 4, with nonprofit-specific proceeds and sales rules. | Montana unclaimed-property holder reporting is due November 1 for most holders, using a June 30 cut-off; life-insurance companies report May 1 using a December 31 cut-off. Negative or zero-dollar reports are not required. Holders generally report and remit abandoned property to DOR. | Unverified (no primary source yet) | Not yet researched |
| Nebraskachecked 2026-09-13 | Nebraska nonprofit corporations file a biennial report, not an annual report: due between January 1 and April 1 of odd-numbered years, delinquent June 16, with a $30 paper / $25 electronic fee under the Nonprofit Corporation Act fee cross-reference. | Baseline: Nebraska LLCs file biennial reports in odd-numbered years by April 1, like nonprofits, at $30 paper / $25 electronic. For-profit corporations file in even-numbered years; report and occupation tax are due March 1 and delinquent April 15, with a variable occupation tax starting at $26. | Nebraska does not have a state charitable-solicitation registration requirement with either the Secretary of State or the Attorney General. Fundraising can still trigger local municipal requirements. | No Nebraska state initial charitable-solicitation registration filing was identified. Nebraska fundraising does not create a separate AG or SOS registration requirement. | No Nebraska state annual charitable-solicitation registration renewal applies. The state recurring corporate filing is the Secretary of State nonprofit biennial report, captured separately in sos_periodic_report. | Not yet researched | Nebraska has no ordinary annual AG charitable-assets report for public charities, but some private foundations must send the Attorney General a copy of annual Form 990-PF and Form 4720 if applicable when the annual IRS return is filed. Other AG oversight is event-based for public benefit or religious corporations: dissolution, sale of substantially all assets, and some mergers. | Tax maintenance: Nebraska income-tax exemption follows federal exemption with no separate state renewal found. Sales/use tax exemption is not automatic for nonprofits; qualifying organizations apply on Form 4, receive a Nebraska exempt-organization certificate, and give sellers Form 13. Property-tax exemption is annual at the county assessor: apply by December 31 for the following exemption year. | Activity-triggered fundraising permits are mainly charitable gaming: DOR regulates bingo, lottery/raffle, and pickle cards. Bingo and pickle-card licensees have annual reports by August 15; bingo tax is quarterly, lottery/raffle tax is due September 30 annually, and license fees vary by activity/class. | See source. | Unverified (no primary source yet) | No state charity-registration renewal extension rule is encoded because Nebraska has no state charitable-solicitation registration renewal. |
| Nevadachecked 2026-09-13 | Nevada nonprofit corporations file an initial list and then an annual list with the Secretary of State. Domestic nonprofits use the chapter 78 annual-list cadence through NRS 82.193; foreign nonprofits have their own chapter 82 annual-list section. The nonprofit list fee is $50, the default penalty is $50, and reinstatement is $100. | Baseline contrast: Nevada LLCs pay a flat $150 annual-list fee; for-profit corporations pay a share-tiered annual-list fee from $150 to an $11,125 cap, plus chapter 76 business-license renewal where applicable. Chapter 82 nonprofits stay on the same anniversary-month list clock but use the flat $50 nonprofit list fee and are excluded from chapter 76's business definition. | Nevada requires charitable organizations to register with the Secretary of State before soliciting contributions in Nevada, unless a narrow NRS 82A.110 exemption applies. Even exempt organizations file a CSRX declaration before soliciting and annually thereafter. | Unverified (no primary source yet) | Nevada CSRS renewal is annual. Entities that already file an annual list file CSRS/CSRX on that same annual-list clock; organizations without an annual-list filing renew by the last day of the anniversary month of the initial CSRS filing. Exempt organizations also renew the CSRX annually. | Unverified (no primary source yet) | Unverified (no primary source yet) | Nevada tax maintenance: sales/use-tax exemption letters for religious/charitable/educational nonprofits expire after 5 years and may be renewed; initial property-tax exemption claims are county-assessor filings due June 15 (July 5 for property acquired after June 15 and before July 1), with no annual refiling if the property remains exempt; commerce tax and state business license definitions exclude qualifying nonprofits/chapter 82 entities. | Unverified (no primary source yet) | Conditional recurring items: Nevada unclaimed-property holder reports are due before November 1 each year if the nonprofit is a holder of abandoned property; due-diligence notice, when required, is sent 120-60 days before the report. Separately, chapter 82 nonprofits are excluded from the chapter 76 state-business-license definition. | Unverified (no primary source yet) | Not yet researched |
| New Hampshirechecked 2026-09-18 | New Hampshire's nonprofit-corporation periodic report to the Secretary of State is QUINQUENNIAL, not annual -- filed only in years ending in 0 or 5, by December 31, for a $25 fee (RSA 292:25). Non-filing leads to charter repeal/revocation with a 3-year wind-up window and a paid revival option. | NH LLCs and for-profit corporations both file an ANNUAL report, $100 fee ($50 late fee), due in a January 1 - April 1 window -- vs. the nonprofit corporation's own once-per-5-years, $25 SOS filing (see sos_periodic_report). Both LLC and corp statutes independently confirm the same $100/$50 figures and the same window. | NH REQUIRES registration with the AG's Charitable Trusts Unit for any organization meeting RSA 7:21's broad 'charitable organization' definition (any 501(c)(3), or any org holding itself out for a charitable-type purpose, or using a charitable appeal, or running charitable sales promotions). Only 3 categorical exemptions exist (government entities; religious orgs + integrated auxiliaries; church conventions/associations) -- NO general small-dollar registration exemption exists, in contrast to several sibling states among the reviewed jurisdictions. | NH's initial charity registration is Form NHCT-11, $25 fee, filed with the AG's Charitable Trusts Unit within 6 months of first charitable expenditure. Required attachments: governing documents, board list, financial information, and the IRS determination letter (once issued -- not a precondition to registering or to beginning fundraising). | NH's charity annual report is Form NHCT-12, $75 fee, due on a FYE-based RULE (4 months 15 days after fiscal year end, annually) -- not a fixed date. 2 successive years of non-filing triggers AG enforcement (not automatic dissolution). Extension (NHCT-14) and multi-year suspension (NHCT-13) processes both exist. | {'basis': 'revenue, gains, and other support, scoped to organizations required to file IRS Form 990 with the Attorney General', 'tiers': [{'band': 'under $500,000', 'requirement': 'no additional financial statement beyond the annual report itself'}, {'band': '$500,000 or more (and required to file IRS Form 990)', 'requirement': "must also submit the organization's latest financial statement prepared in accordance with GAAP -- self-prepared is acceptable; no professional CPA engagement or footnote disclosures are required"}, {'band': '$2,000,000 or more (and required to file IRS Form 990)', 'requirement': "must also submit the organization's latest AUDITED financial statement prepared in accordance with GAAP"}], 'threshold_effective_date_note': "the $2,000,000 audited-statement threshold was increased to its current level effective 2022-08-04 (per the CTU's own Forms-page notice); the related source does not independently confirm what the prior threshold was", 'exemption_process': 'an organization for which compliance would constitute a financial burden may request an exemption per criteria set by the Director of Charitable Trusts; a granted exemption is valid for 3 years unless revoked (RSA 7:28, III-c)', 'threshold_conditions': 'Thresholds apply only to IRS Form 990 filers; $500,000 triggers GAAP financial statement and $2,000,000 triggers audited GAAP financial statement.', 'measurement_period': 'latest fiscal year annual report / latest financial statement'} | For New Hampshire, 'AG annual report of charitable assets' and 'charity annual renewal' are THE SAME filing: RSA 7:28, II's periodic report (Form NHCT-12) to the Director of Charitable Trusts, which reports both registration-renewal information and the organization's charitable-asset holdings/receipts/expenditures in one document. See charity_annual_renewal for the full cadence/fee/penalty detail; this cell exists to make that structural fact explicit and auditable rather than silently duplicating or omitting it. | NH has no sales tax (n/a) and no periodic renewal for its BPT/BET business-tax exemptions (both definitional/automatic). Property tax is the one genuine MAINTENANCE obligation: every general charitable organization (not religious or educational ones, which are exempt from this specific filing) must file an annual financial-condition statement with its MUNICIPALITY before June 1 (RSA 72:23, VI) to keep its property-tax exemption. | Two tracks: (1) PROFESSIONAL FUNDRAISER registration with the AG's Charitable Trusts Unit -- fund raising counsel ($150/yr, NHCT-20) and paid solicitor ($500/yr + $20,000 bond, NHCT-21), both annually renewable; (2) CHARITABLE GAMING licensing with the NH Lottery Commission's Racing and Charitable Gaming Division -- games of chance (RSA 287-D, 10 days/year, license expires Dec 31) and bingo/Lucky 7 (RSA 287-E, $25/day or up to 192 dates/year under an annual license), both gated on 1-year SOS registration and 1-year in-state existence. | Unverified (no primary source yet) | Unverified (no primary source yet) | Extension is available through Form NHCT-14; the fetched New Hampshire source does not state a federal-extension coupling. |
| New Jerseychecked 2026-09-13 | NJ nonprofit corporations file an ANNUAL report (Title 15A) with DORES, $30 fee, due by the last day of the entity's formation-anniversary month every year -- DORES auto-mails the form to the registered agent. 2 consecutive missed years triggers charter revocation. | For-profit corporations, LPs, LLCs, and LLPs all pay $75/year for their DORES annual report, versus $30/year for nonprofit corporations -- a clear, statutorily-set nonprofit discount, confirmed directly from NJ's own Registry Fee Schedule. | NJ REQUIRES charitable registration under the Charitable Registration and Investigation Act, administered by the Division of Consumer Affairs (part of the AG's Dept. of Law & Public Safety) -- notably NOT a separate Secretary-of-State-style office. Organizations raising $10,000 or less (no professional fundraiser) may opt out, but must register within 30 days of exceeding that threshold. | NJ's initial registration form depends on size: CRI-200 short form for <=$25K (or bona fide veterans' orgs), CRI-150I long form above that or if a professional fundraiser is used. Fee tiers: $30 (<=$25K), $60 ($25,001-$100K), $150 ($100,001-$500K), $250 (>$500K) -- based on gross CONTRIBUTIONS, not gross revenue. | Renewal due 6 months after FYE (a RULE, not a fixed date -- e.g. 12/31 FYE means the renewal is always due June 30). $25 late fee for everyone. Extensions exist only via the NJ Charities Portal, only for charities over $10,000, and an IRS 990 extension does NOT carry over automatically. | {'basis': 'monetary contributions during the fiscal year, excluding one-time bequests, capital-project-only gifts, and mission-related in-kind contributions', 'audit_threshold_usd': 1000000, 'requirement_above_threshold': "a certified audit, prepared by an independent CPA in accordance with the audit's own standards, is mandatory and cannot be waived under any circumstances once the $1,000,000 threshold (as defined above) is met", 'applies_only_to': 'Long Form (CRI-150I/CRI-300R) filers -- the certified audit requirement does NOT apply to Short Form (CRI-200) filers at all', 'intermediate_tiers': "no separate compilation/review tier below $1,000,000 was found on this page -- unlike some other states (e.g. PA's 3-tier ladder), NJ's own registration-information page describes only a single binary audit threshold at $1,000,000 for Long Form filers; the source review did not locate a distinct statutory compilation/review requirement between $25,000 and $1,000,000", 'statutory_basis': "N.J.S.A. 45:17A-24(d)(2) directly and currently supports the $1,000,000 threshold and the 'monetary donations' framing (raised from a prior $500,000 gross-receipts threshold by a 2022 amendment, signed by Gov. Murphy 2022-01-18), and also supports the in-kind-contributions exclusion -- independently confirmed against the statute's own codified text (see additional_sources), not just DCA's paraphrase of it. The one-time-bequest and capital-project exclusion, by contrast, is confirmed verbatim on DCA's own administrative webpage but does NOT appear anywhere in the statute's text (checked both the pre-2021 and current 2021-amended versions) -- treat it as DCA-administrative-source, not statute-confirmed, until a specific N.J.A.C. cite is located", 'tiers': [{'threshold': 'over $1,000,000 monetary contributions', 'requirement': 'certified audit by independent CPA', 'basis': 'monetary contributions, not gross revenue; Long Form filers only'}], 'threshold_conditions': 'Certified audit applies only to Long Form filers receiving over $1,000,000 in monetary contributions; no separate review/compilation tier was found.', 'measurement_period': 'fiscal year being reported'} | n/a as a separate filing -- NJ's charity regulator (DCA's Charities Registration Section) already sits within the AG's own department, so the CRI Act registration/renewal cycle already captured elsewhere in the related source IS NJ's consolidated recurring charity-oversight mechanism. No second, AG-specific annual filing was found. | Both of NJ's main tax exemptions for a nonprofit require NO periodic renewal: the ST-5 sales-tax certificate never expires (only IRS/state revocation or disqualifying structural change invalidates it), and the corporate business-tax exemption is automatic upon proper incorporation/operation -- no exemption letter needed at all. Property-tax exemption maintenance was not checked. Property tax IS a genuine periodic-filing exception to the other two: a triennial (every-3rd-year) "Further Statement of Organization Claiming Property Tax Exemption" (Form F.S.) is required, due November 1, filed with the municipal assessor (N.J.S.A. 54:4-4.4). | NJ's games-of-chance recurring obligations run on THREE different clocks, none of them simply 'annual': a BIENNIAL ($100) LGCCC state registration (senior-citizen clubs exempt), a per-municipality license valid up to 1 year, and a Report of Operations due monthly -- by the 15th of the month after any game is held, not on an annual cycle. | Unverified (no primary source yet) | Unverified (no primary source yet) | Extension requests are filed through the NJ Charities Portal by the original due date for eligible charities; IRS Form 8868 alone is not recognized for the NJ renewal. |
| New Mexicochecked 2026-09-18 | Derived from the annual_report cell (53-8-83, A; same source/sha256) — New Mexico's SOS filing for a nonprofit corporation is a TRUE ANNUAL report, fiscal-year-relative (not a fixed calendar date), $10 fee (53-8-85, M), civil penalty under 53-8-88 for late/non-filing. See annual_report for full detail (supplemental-report trigger, extension provisions); this cell restates it under the compliance_calendar family's own key name for the unified matrix. | Newly verified research. New Mexico's for-profit Business Corporation (Ch.53 Art.11-18) recurring obligation is the Article-5 'Corporate Reports Act' BIENNIAL corporate report ($25 fee, 53-2-1(16)) — NOT annual, and a materially different cadence/basis than the nonprofit corporation's own TRUE-ANNUAL report under Article 8. Article 5 explicitly EXEMPTS nonprofit corporations from its own reporting requirement (53-5-4, D) — confirming no double-report and that Article 5 targets for-profit corporations specifically. By contrast, New Mexico's LLC Act (Article 19) imposes NO periodic report of any kind on domestic LLCs — a full read of the Act's own section list found only one-time filing/fee provisions, nothing recurring. Late/non-filing of the Article-5 corporate report draws a $200 civil penalty and, 60 days after notice, administrative charter cancellation (53-5-7). | Derived/restated from the charitable_solicitation_registration cell (57-22-6, A; same source/sha256): registration with the AG's Charities Unit is REQUIRED for every charitable organization existing, operating, or soliciting in New Mexico unless exempted (religious organizations entirely; educational institutions/auxiliaries and catastrophe-relief solicitors from registration/reporting specifically, 57-22-4). See charitable_solicitation_registration for the full exemption analysis and negative-finding standard discipline already applied there. | Newly verified research (mechanics of the FIRST registration, distinct from the required/annual cells). No registration fee is stated anywhere in 57-22-6 or the NMDOJ Charities FAQ -- confirmed genuinely $0/none-found, not an unresearched gap (only a $100 LATE-filing fee exists, 57-22-6,D, captured on charity_annual_renewal). The 30-day-from-creation deadline for non-soliciting organizations is stated on the AG's own FAQ page, not in the statute's bare text, which speaks only to the before-soliciting trigger (57-22-6,A) -- both primary sources read and cross-cited. | Derived + SHARPENED from the charitable_solicitation_registration cell (annual_report_required=true there) -- this cell adds the due-date RULE (FYE-relative, 6 months, not a bare date -- brief trap #1) and the $100 late-fee figure. Filed via NM-COROS. A charitable organization exceeding $750,000 in total EXPENSES (effective 2024-01-01, 57-22-6,C) must include an independent CPA audit with the filing -- see financial_statement_thresholds for the full tier breakdown including a live discrepancy as of 2026-09-18 found between the statute and the AG's own FAQ page on the threshold's basis. | {'tier_1_e_postcard_only_below_cents': 5000000, 'tier_2_standard_990_no_audit_cents': 5000000, 'tier_3_independent_audit_required_above_cents': 75000000, 'tier_3_basis': 'total EXPENSES (effective 2024-01-01)', 'tier_3_basis_pre_2024': 'total REVENUE (superseded)', 'discrepancy_flag': True, 'tiers': [{'threshold': 'under $50,000 total revenue', 'requirement': 'IRS 990-N e-postcard allowed per AG guidance'}, {'threshold': '$50,000 or more total revenue', 'requirement': 'full IRS 990/990-EZ/990-PF plus Schedule A, no independent audit at this tier'}, {'threshold': 'total expenses over $750,000', 'requirement': 'independent CPA audit under GAAP'}], 'basis': '$50,000 revenue e-postcard/full-990 break from AG guidance; $750,000 total-expenses audit trigger from statute', 'threshold_conditions': 'The statute controls the audit trigger as total expenses over $750,000; AG FAQ discrepancy is preserved in the source cell.', 'measurement_period': 'fiscal year annual report period'} | Newly verified research, genuine NEGATIVE finding after a full read of 57-22 Article 22's AG-oversight sections (57-22-2, 57-22-9, 57-22-9.1, 57-22-10, 57-22-11 -- already catalogued in the ag_oversight_charitable_assets cell) plus the Nonprofit Corporation Act (Ch.53 Art.8, confirmed ZERO attorney-general references anywhere in its 99 sections, per the corresponding existing ag_oversight_charitable_assets note). New Mexico does not maintain a separate charitable-trust or charitable-asset annual report distinct from the Charitable Solicitations Act's own Form-990-based annual filing (see charity_annual_renewal) -- the AG's monitoring power (57-22-9's investigation/examination authority, the 57-22-9.1 civil investigative demand, the 57-22-10 fiduciary standard of care) is exercised OVER that same filing and the AG's general enforcement authority, not through an independent recurring report instrument. | Unverified (no primary source yet) | Newly verified research (a third regulator this compliance-calendar family had not yet surfaced for New Mexico: neither the SoS nor the AG, but the Gaming Control Board). Raffles, bingo, and pull-tabs conducted by a 'qualified organization' (a charitable/religious/fraternal/educational/veterans' nonprofit in continuous NM existence, per the Act) require an NMGCB license under the Bingo and Raffle Act (60-2F-3 NMSA 1978), $200 nonrefundable fee (15.4.2.14 NMAC). The license runs on a 3-YEAR cycle (anniversary-of-issuance, not calendar-year), with renewal due 60 days before expiration (15.4.3.9 NMAC) -- distinct in BOTH regulator and cadence from every other recurring obligation captured for New Mexico so far. Separately and MORE FREQUENTLY, licensees must keep quarterly reports current with the board as an ongoing condition of good standing (15.4.2's renewal-denial grounds cite non-current quarterly reports); NMSA 60-2F-19(A) sets those quarterly reports due April 25, July 25, October 25, and January 25 for the preceding calendar quarter. | Newly verified research -- a conditional (not universal) recurring obligation, distinct from the organization's own baseline registration/renewal, catalogued here per the compliance_calendar schema's 'other_recurring' catch-all. Before contracting with a professional fundraiser (except for a religious organization), the fundraiser must register with the AG, file a surety bond, and file the written contract (57-22-6.1); the bond must be MAINTAINED for the full duration of NM solicitation activity, not filed once and forgotten (57-22-6.2); the fundraiser must account to the charity in writing at least every six months for the life of the engagement (57-22-6.4, A). A fundraiser who fails to register may draw a $500 late-registration fee (57-22-6.1, E). | Unverified (no primary source yet) | Annual report is due within six months after fiscal-year close; extensions are available at Attorney General discretion for good cause, with no federal-extension coupling found in the fetched state source. |
| New Yorkchecked 2026-09-13 | No Department of State periodic report exists for New York not-for-profit corporations at all — a clean negative, not a lighter version of the for-profit requirement. The comparable DOS Biennial Statement applies only to business corporations and LLCs (see llc_corp_baseline). Confirmed the source review via DOS's own dedicated not-for-profit FAQ section (not just the business-corp-scoped biennial-statement page), which affirmatively lists NFP ongoing duties and omits any DOS periodic filing. | For-profit business corporations and LLCs file a $9 Biennial Statement with DOS every 2 years (BCL §408 / LLC Law §301(e)); not-for-profit corporations have no DOS equivalent whatsoever. | NY's registration trigger is three-pronged (assets / activities / solicitation). Its exemption structure is ASYMMETRIC by prong, not uniformly activity-based: the Article 7-A (solicitation) prong has a genuine revenue-based exemption (under $25,000 in contributions, no professional fundraiser used, Exec. Law 172-a(2)(d)) on top of the activity-based categories; the EPTL (charitable-assets) prong has no registration-level revenue exemption at all. NY registration is still the norm, not the exception -- the opposite of a negative finding state like TX. | Article 7-A initial registration: $25 (Exec. Law §172(3)); re-registration after cancellation: $150 (§172(7)); filed online, no current paper form located on the AG's forms page. | CHAR500 due 15th day of the 5th month after FYE for 7A/DUAL filers (EPTL-only filers get a longer base window per the AG's own due-date table, e.g. July 31 vs June 15 for a Jan 31 FYE -- traceable to 172-b's own 7-A-registrant-only scope); a Charities-Bureau-granted automatic 180-day extension exists, independent of any IRS extension; dual (7A+EPTL) registrants file one combined report, not two; EPTL fee scales $25-$1,500 by year-end net worth (EPTL 8-1.4(p)), with a full annual-report exemption below $25,000 gross receipts AND assets (EPTL 8-1.4(q)). | See source. | NY does not have a distinct AG charitable-assets annual report separate from CHAR500 -- the dual-registrant rule in charity_annual_renewal (one report satisfies both Article 7-A and EPTL §8-1.4) is exactly this mechanism. | NY's franchise-tax (CT-247) and sales-tax (ST-119.2) exemptions show no periodic-renewal language in the forms/instructions/publication already on disk -- an absence-based finding, not an exhaustive statute search. Property-tax exemption's own recurring-filing question is left an open typed unknown, consistent with the reviewed source set's discipline elsewhere. Property tax IS a genuine annual renewal (RPTL 420-a/420-b, forms RP-420-a/b-Rnw-I and -II, due ~March 1 to the local assessor) -- a real recurring duty created by state statute, not a confirmed absence; not analogous to the reviewed source set's AK/OH/IL local-delegation pattern, analogous instead to NJ's triennial Form F.S. | Unverified (no primary source yet) | A recurring board-governance obligation layered on top of the >$1M audit requirement: independent-director-only audit-committee oversight, annual auditor retention/renewal, and (for >$1M orgs specifically) a detailed annual review cycle with the auditor. | Unverified (no primary source yet) | {'federal_coupling': 'independent_of_federal_extension', 'state_mechanism': 'automatic 180-day Charities Bureau extension; written request not required; Bureau may deny regardless of IRS approval', 'due_fields': ['charity_annual_renewal']} |
| North Carolinachecked 2026-09-14 | North Carolina does NOT require nonprofit corporations to file any periodic/annual report with the Secretary of State at all -- confirmed by the corresponding existing annual_report cell (two independent SOS primary pages plus a full read of Chapter 55A's complete 18-article table of contents, which contains no annual-report provision anywhere). Same underlying fact carried into the compliance_calendar family. | By contrast with the nonprofit corporation (which files NO annual report at all), a domestic business corporation and an LLC/L3C both DO file one -- and on genuinely DIFFERENT due-date RULES from each other: the corporation's is FYE-based (15th day of the 4th month after fiscal year end, per the SOS's own due-dates chart), while the LLC's is a FIXED calendar date (April 15 every year, regardless of fiscal year end). Fees also diverge sharply: corp is $21 online/$25 paper; LLC is a much higher $203 online/$200 paper. This is the opposite pattern from a no-delta state -- NC's nonprofit sits OUTSIDE the periodic-report system that both for-profit vehicles are inside. | Same underlying fact as the charitable_solicitation_registration cell: North Carolina requires a license from the Secretary of State's Department (not the AG) before soliciting, unless one of 13 exemption categories at G.S. 131F-3 applies -- the general small-organization exemption requires BOTH under-$50,000 contributions AND no compensation to specified insiders. | Initial licensure (G.S. 131F-6) requires a Department-issued form, signed under oath by the treasurer/CFO, covering organizational identity, officers, fiscal-year end, program description, and a financial report -- OR the org may substitute a copy of its IRS Form 990+Schedule A (or 990-EZ) instead of preparing the state-specific financial-report items. A newly organized org with no financial history files a budget instead. Parent organizations with NC chapters may file one consolidated application (131F-7). | Renewal is annual, due the 15th day of the 5th month after fiscal-year close -- but with an AUTOMATIC extension to match any federal 990-extension date if that is later (more generous than a discretionary 'for cause' extension). The fee is tiered by the prior fiscal year's contributions ($50 under $100K; $100 for $100K-$200K; $200 at $200K+), with orgs under $5,000 in contributions paying NO fee at all -- a SEPARATE, lower-dollar exemption from the $50,000 registration-exemption threshold in G.S. 131F-3. Late filings draw a Department-set fee capped at $25/month. | {'mandatory_audit_tier_exists': False, 'statute': 'N.C.G.S. § 131F-6(8)-(10)', 'baseline_requirement_any_size': 'balance sheet + statement of support/revenue/expense + expense-by-category (program/mgmt-general/fund-raising), OR substitute the IRS Form 990+Schedule A / 990-EZ', 'audit_status': "OPTIONAL / voluntary at every contribution level -- electing to file a CPA-audited statement is noted in the Department's own G.S. 131F-30 public annual report, but no size threshold makes it mandatory", 'new_org_substitute': 'a newly organized org with no financial history files a current-year budget instead', 'tiers': [], 'basis': 'Chapter 131F licensed charities file the baseline financial report or 990 substitute; independent CPA audit is optional at every contribution level.', 'threshold_conditions': 'No mandatory audit, review, or compilation tier exists in the cited statute; optional CPA audit does not create a threshold.', 'measurement_period': 'fiscal-year financial report submitted with initial or renewal filing'} | North Carolina imposes no periodic/annual Attorney-General-facing charitable-asset report. THREE independent statutory frameworks were checked and confirmed negative: (1) Chapter 55A (Nonprofit Corporation Act) — AG involvement is purely transactional (merger notice under 55A-11-02; substantial-asset-disposition notice under 55A-12-02(g)); (2) Chapter 131F (charitable solicitation licensing) — administered by the SECRETARY OF STATE, not the AG, with its only periodic filing being the license renewal already captured in charity_annual_renewal; (3) Chapter 36C (NC Uniform Trust Code) — G.S. 36C-2-205(i) gives the AG a PROCEEDING-triggered notice-and-hearing right in charitable trust litigation, not a periodic report. | NC's recurring tax-maintenance profile is genuinely distinctive: income/franchise exemption needs no renewal at all (automatic); there is NO sales-tax point-of-sale exemption, but a RECURRING semiannual REFUND claim exists instead (Forms E-585NPA/E-585), due October 15 (for Jan-Jun purchases) and April 15 (for Jul-Dec purchases) each year, capped at $31.7M/entity/year, with an NTEE-classification carve-out; property tax exemption's periodic-refiling status could not be confirmed or ruled out from the two substantive exemption sections alone. | North Carolina splits charitable gaming into THREE differently regulated tracks (a third the original pass missed): BINGO needs an annual $200 license from the Alcohol Law Enforcement Division of the Department of Public Safety (not a gambling board, not the SOS or AG), renewable only with a required AUDIT filed with ALE, and caps prizes at $500/game and $1,500/session. BEACH BINGO (prizes $10 or less) is exempt from the REGULAR bingo regime but requires its OWN separate ALE license -- $300 initial + $300/year, a HIGHER fee than regular bingo despite the much lower stakes -- and carries felony-level penalties for exceeding the $10 prize cap. RAFFLES need NO license or registration at all -- up to 5/year, capped at $125,000 cash or fair-market-value merchandise per raffle ($250,000 aggregate/year), with real property allowed up to $2,250,000/year aggregate appraised value, and >=90% of net proceeds must go to the nonprofit purpose. Bingo and raffles cannot be combined at one event. IMPORTANT CORRECTION: an initial general web search returned stale figures (2 raffles/yr, $5,000/$25,000 caps) that directly contradict the current statute text (5 raffles/yr, $125,000/$250,000) -- the statute (amended through 2023-137) is what is cited here; the stale search result was discarded per non-negotiable #2. | Beyond the license/renewal filings, NC imposes a STANDING, per-solicitation (not periodic) disclosure duty (131F-9): oral/point-of-ask disclosures (name, purpose, and on-request contact/tax/financial-statement info), PLUS a specific mandatory printed statement (>=9-point type) on every printed solicitation, confirmation, or receipt, directing the public to the State Solicitation Licensing Branch and clarifying the license is not a state endorsement. | One-paragraph annual calendar for a small NC 501(c)(3), built only from cells sos_periodic_report, llc_corp_baseline, charity_registration_required, charity_registration_initial, charity_annual_renewal, financial_statement_thresholds, ag_annual_report_of_charitable_assets, state_tax_exemption_maintenance, fundraising_activity_permits, and other_recurring in this same file.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | Annual renewal is due on the 15th day of the fifth calendar month after fiscal-year close, or the applicable federal informational-tax-form filing extension date if later. |
| North Dakotachecked 2026-09-13 | North Dakota nonprofit corporations file an annual Secretary of State report before February 2 each year. Fee: $10; late fee after the due date: $5; reinstatement fee after dissolution/revocation: $40. Missing the report and fees for one year after the due date causes domestic involuntary dissolution by operation of law or foreign authority revocation. | Baseline entity contrast: ND nonprofit corporations file before February 2 ($10). Business corporations file before August 2 if domestic and before May 16 if foreign ($25). LLCs file before November 16 ($50), with $50 late fee and $135 reinstatement fee after termination/revocation. | Charitable-solicitation registration is required with the North Dakota Secretary of State before solicitation in the state unless the organization falls outside ch. 50-22's definition of charitable organization. The statute lists six exclusion categories; there is no general small-revenue exemption in the cited statute. | Initial ND charitable registration is a Charitable Organization Registration Statement filed through FirstStop after nonprofit registration with the Secretary of State. Fee: $25. The initial filing includes a financial statement for the most recent 12-month operating period, or a statement that financial information is unavailable. | ND charity annual report: file with the Secretary of State on or before September 1 each year, with a $10 fee and a financial statement. A pre-deadline extension request can move the filing date, but not beyond December 1. Failure to file makes the charity registration ineffective and bars solicitation. | {'annual_financial_statement_required': True, 'basis': 'immediately preceding twelve-month period of operation for the charitable-organization annual report', 'required_components': ['balance sheet', 'statement of income and expense', 'statement of functional expenses', 'total receipts and total income from all sources', 'cost of management and general', 'program services', 'cost of fundraising', 'cost of public education', 'transfers out of state with explanation when reasonably available', 'net amount disbursed or dedicated within North Dakota by major purpose when reasonably available', 'professional fundraisers used and compensation/profit resulting to each', 'employee compensation data'], 'audit_review_compilation_thresholds': 'No dollar-based audit, review, or compilation thresholds are stated in ch. 50-22. The statutory default is that the financial statement need not be certified unless otherwise required by 50-22-04.', 'irs_return_request': 'Upon request of the Secretary of State or Attorney General, the charity must promptly provide IRS returns and schedules/amendments for the period covered by the annual report, except contributor schedules.', 'examination_authority': 'The Secretary of State or Attorney General may make a detailed examination of accounts of a charitable organization conducting solicitation in North Dakota.', 'tiers': [], 'threshold_conditions': 'No dollar-based audit, review, or compilation tier is stated; the statute says the financial statement need not be certified unless otherwise required.', 'measurement_period': 'immediately preceding twelve-month period of operation'} | No recurring annual Attorney General charitable-assets report is created by the cited ND statute. Instead, charitable-purpose and 501(c)(3) corporations give the Attorney General event-triggered notice before dissolution, merger, consolidation, or transfer of all/substantially all assets, with a 45-day waiting period unless waived. | Unverified (no primary source yet) | Conditional fundraising permits: charitable gaming is regulated by the Attorney General and generally requires annual licensure before July 1 ($175 per approving city/county site authorization), with quarterly gaming tax returns. Local/restricted event permits are city/county permits with fee capped at $25. Professional fundraisers register with the Secretary of State before seeking contributions, pay $100, post a $20,000 bond, and renew annually by September 1. | Other recurring ND items: unclaimed-property holder reporting applies to nonprofits and is due before November 1 for most holders, before May 1 for life insurers. A nonprofit corporation with voting members must hold an annual member meeting unless its articles or bylaws provide otherwise; that item is internal governance, not a state filing. | Unverified (no primary source yet) | Secretary of State may extend the filing date on timely written application, but not beyond December 1; the fetched state source does not couple the extension to a federal extension. |
| Ohiochecked 2026-09-14 | Ohio nonprofit corporations do NOT file a true annual report. Instead, ORC 1702.59 requires a 'statement of continued existence' just once every FIVE years, $25 fee (Form 522), online or paper. Non-filing triggers immediate administrative cancellation of the articles -- not a late fee -- with a 2-year reinstatement window. | Ohio has NO periodic (annual/biennial) report requirement for LLCs or for-profit corporations at all -- confirmed by full-text search of both governing chapters. The only 'recurring' obligation any Ohio entity type shares is keeping a statutory agent on file; lapse triggers cancellation, not a report deadline. This makes the nonprofit's own 5-year statement of continued existence an ADDED obligation unique to nonprofits. | Ohio REQUIRES charitable-solicitation registration with the Attorney General's Charitable Law Section before soliciting (and annually thereafter), unless one of 7 ORC 1716.03 exemptions applies. Distinctively, the broadest exemption for a mature 501(c)(3) is satisfied not by staying unregistered but by registering on the PARALLEL charitable-trust track (109.26/109.31) instead. | Ohio's charitable registration has no numbered paper form like PA's BCO-10 -- it is filed through the AG's online Charitable Ohio portal, fee tiered $0-$200 by CONTRIBUTIONS RECEIVED (not assets -- that basis governs the separate charitable-TRUST fee table under ORC 109.31 instead, see ag_annual_report_of_charitable_assets). Ohio explicitly does NOT accept the multi-state Unified Registration Statement (URS). | Ohio's charitable-registration renewal isn't a separately named filing -- the SAME statute that requires initial registration also requires annual refiling, due the 15th day of the 5th month after FYE (a RULE tied to FYE, not a fixed date), same $0-$200 fee tiered by CONTRIBUTIONS RECEIVED (not assets), flat $200 late fee, automatic IRS-extension honoring. A copy of the IRS return can substitute for the AG's own financial-report form. | Unverified (no primary source yet) | YES -- Ohio's AG oversight of charitable assets includes a genuinely recurring ANNUAL filing (distinct from PA/TX's litigation-only pattern): every registered charitable trust (ORC 109.26) files an annual report with the AG (109.31), due the 15th day of the 5th month after the trust's tax year close, fee $0-$200 tiered by assets (identical schedule to the 1716.02 track), $200 late fee (waivable for cause). A copy of the IRS return may substitute for the AG's own form. | None of Ohio's three nonprofit tax treatments carry a periodic-renewal requirement, confirmed at both the statute AND administrative-guidance/form level: the CAT exclusion is definitional/automatic (ORC 5751.01(E)(8)); the sales-tax exemption is claimed per-transaction via certificate with no renewal cycle (ORC 5739.02 and the Dept. of Taxation's own certificate guidance both silent on renewal); the property-tax exemption (DTE 23, filed once via the county auditor) persists until a disqualifying event, not an annual re-filing (ORC 5709.12(B) and the DTE 23 instructions both silent on renewal). | Unverified (no primary source yet) | Ohio's unclaimed-funds holder reporting (ORC Ch.169, Dept. of Commerce Division of Unclaimed Funds) explicitly covers nonprofit corporations by name in its 'person'/holder definition. Report covers property unclaimed as of June 30, due before November 1 each year -- a DIFFERENT date pattern from other states among the reviewed jurisdictions. $50 owner-notice threshold. | Unverified (no primary source yet) | {'federal_coupling': 'follows_federal_extension', 'state_mechanism': 'Ohio AG automatically honors an IRS-granted extension; due date is the 15th day of the 5th month after fiscal year end or any applicable federal extension date, whichever is later', 'due_fields': ['charity_annual_renewal']} |
| Oklahomachecked 2026-09-18 | Oklahoma has no Secretary of State annual or biennial periodic report for a domestic not-for-profit/nonstock corporation. The SoS fee schedule's annual-certificate line is scoped to foreign profit corporations, so the nonprofit-corporation due date and fee are not applicable. | Baseline comparison: Oklahoma LLCs file an annual certificate each year, due on the anniversary date, with a $25 fee and a 60-day good-standing grace period. Domestic for-profit and domestic not-for-profit corporations do not have the analogous Oklahoma SoS annual certificate; the corporate annual-certificate line is foreign-corporation-only. | Charitable solicitation registration is required before a covered Oklahoma or out-of-state charity solicits in Oklahoma, unless an exemption applies. Registration is with the Oklahoma Secretary of State; the Attorney General's Charity Enforcement Unit states this solicitation registration is separate from ordinary nonprofit-corporation filing. | Initial Oklahoma charitable-solicitation registration uses SoS Form 101. The fee is $65 if anticipated contributions exceed $10,000 and $15 if anticipated contributions do not exceed $10,000. Newly formed charities attach IRS exemption evidence or other not-for-profit evidence, plus governance/executive names and Form 101A if professional fundraisers are used. | Oklahoma charitable-solicitation registration renews annually. The statutory due-date rule is the earlier of the charity's actual Form 990 filing date or its Form 990 due date, including extensions. Renewal uses the same $65/$15 contribution-tier fee structure; name, principal-office address, or solicitation-name updates carry a $25 filing fee. | Unverified (no primary source yet) | No Oklahoma annual Attorney General charitable-assets report was located. Oklahoma instead has event notices: qualifying registered charities must give the Attorney General 45 days' notice before dissolution, termination, substantially-all charitable-asset transfers/removals, certain governing-document amendments, merger, consolidation, or conversion, plus 20 days' notice after federal charitable income-tax exemption revocation, modification, or denial. | Oklahoma income-tax exemption tracks federal exempt status each year, while unrelated business taxable income remains taxable. Oklahoma sales-tax exemption is not blanket 501(c)(3): qualifying entities are specifically legislated and use OTC Packet E/Form 13-16-A, with renewal rules varying by exemption category. The corporate franchise tax is limited to tax year 2023 and earlier. | Additional activity permits are conditional. Professional fundraisers register with the SoS before acting for a charity and pay $215 annually; professional solicitors employed or retained by a registered fundraiser register before soliciting and pay $25 annually. Charity games are licensed by the ABLE Commission: an organization license is required to conduct charity games, costs $100 initially or on renewal, and is valid for one year; an infrequent-games exemption is available for no more than four charity-game activities per year. | Other recurring Oklahoma item located for the calendar: unclaimed-property reporting. All business entities except life insurance companies must report annually before November 1, with due-diligence notice completed 120 days before filing for property valued at $50 or more. Life insurance companies use the separate May 1 rule. | Unverified (no primary source yet) | Not yet researched |
| Oregonchecked 2026-09-15 | Oregon nonprofit corporations file an annual Secretary of State renewal/report on the anniversary date of the original filing; the nonprofit renewal fee is $50 for domestic and foreign nonprofit corporations. | Baseline Oregon entity renewals: domestic business/professional corporation $100 annually, domestic LLC $100 annually, domestic or foreign nonprofit corporation $50 annually; annual reports use the anniversary-date rule. | Oregon DOJ charitable registration is required for Oregon public benefit nonprofits, foreign nonprofits that solicit/hold assets/do business in Oregon, charitable trusts, and charitable associations; listed exemptions include religious organizations, noncharitable mutual-benefit nonprofits, and certain alumni-only educational solicitations. | Initial Oregon DOJ charitable registration uses RF-C for corporations/associations and carries no initial fee; file before Oregon charitable activity/asset-holding/solicitation, with articles/establishing document, bylaws, and IRS determination letter if applicable. | Oregon DOJ annual charity report: CT-12 for Oregon charities, due 4 months and 15 days after fiscal year end; revenue fee $20-$400 by total revenue, plus net-assets fee of 0.01% of line 13 capped at $2,000; late fee escalates $20/$50/$100. | Not yet researched | No separate Oregon Attorney General charitable-assets annual report found apart from the DOJ charitable annual report captured in charity_annual_renewal. Oregon does have non-calendar AG notice duties for certain charitable-asset transactions or court proceedings. | Oregon generally follows IRS exemption for income tax, with no Oregon return if there is no UBTI; Oregon has no sales/use tax exemption certificate regime. Property-tax exemption is separate and local-assessor based, with ORS 307.162 claims due by April 1 before the tax year. | Conditional fundraising permits: paid professional/commercial fundraising firms register with DOJ for $250, file campaign notice 10 days before solicitation, and file campaign financial report within 90 days after campaign end. Charitable gaming requires DOJ licenses for bingo, raffles, and Monte Carlo events, with license fees ranging $20-$200 by game/class. | Other recurring Oregon items: unclaimed-property holder report to Treasury after Oct. 1 and no later than Nov. 1 for accounts dormant as of June 30; conditional SoS renewals include assumed business name every 2 years ($50) and trade/service mark every 5 years ($50). | Unverified (no primary source yet) | {'federal_coupling': 'state_extension_requires_federal_extension', 'state_mechanism': 'extension request must be received by the original CT-12 due date; copy of Form 8868 is accepted if received before the CT-12 due date; maximum extension 180 days', 'due_fields': ['charity_annual_renewal']} |
| Pennsylvaniachecked 2026-09-13 | New ANNUAL report (not decennial) for PA nonprofit corporations: due Jan 1-Jun 30 each year starting 2025, $0 fee, filed online at file.dos.pa.gov. Non-filing dissolution penalty phases in starting the 2027 cycle. | For-profit corporations and LLCs both now file the SAME Annual Report as nonprofits (just introduced in 2025), $7 fee -- LLCs due Jan1-Sep30; corporations (business or nonprofit) due Jan1-Jun30. Nonprofit corporations and not-for-profit-purpose LLCs/LPs alone are exempted from the $7 fee. | PA REQUIRES charitable-solicitation registration (Form BCO-10) with the Dept. of State's Bureau of Charitable Organizations -- notably NOT the Attorney General -- unless one of 8 enumerated exemptions applies. The broadest is $25,000-or-less in annual contributions with no compensated solicitor. | PA's BCO-10 registration fee is tiered by gross annual contributions: $15 (<=$25K), $100 ($25,001-<$100K), $150 ($100K-<$500K), $250 (>$500K). Initial filers must attach the IRS determination letter, organizing documents, by-laws, and a financial statement. | Renewal due the 15th day of the 11th month after fiscal-year-end -- a RULE tied to FYE, not a fixed calendar date -- carrying the same fee tiers as initial registration. $25/month late fee, no waiver possible. | PA's real threshold ladder has THREE break points -- $100K, $250K, $750K -- not the two-tier '$750K audit / $250K review' shorthand. Below $100K, everything is optional. Basis is gross annual contributions computed on a NATIONAL (not PA-only) basis. | n/a -- PA's AG oversight of charitable assets is litigation/court-proceeding-triggered only (Orphans' Court notice rules), not a recurring annual filing. PA's actual recurring charity oversight runs entirely through DOS's Bureau of Charitable Organizations (BCO-10), which is why PA has no separate AG-side annual report analogous to CA's RRF-1 or MA's Form PC. | PA nonprofits apply for/renew their sales-tax exemption via REV-72 or myPATH (Institutions of Purely Public Charity Act of 1997). The form's own 5-year lookback questions imply a 5-year renewal cycle, but no fetched primary source explicitly states that cadence. Income-tax and property-tax exemption maintenance were not checked the source review. | Unverified (no primary source yet) | Unclaimed-property holder reporting (PA Treasury; due April 15 annually for the prior report year; $50 owner-notice threshold with a 60-120 day window; 12%/year late-filing interest) explicitly applies to non-profits, confirmed directly from Treasury's own FAQ. Trademark/fictitious-name renewals apply only if elected (cadence not pulled -- open issue). | Unverified (no primary source yet) | {'federal_coupling': 'independent_of_federal_extension', 'state_mechanism': 'BCO-10 standard renewal due date is the statutory extension ceiling: 15th day of the 11th month after fiscal year end; no federal coupling stated', 'due_fields': ['charity_annual_renewal']} |
| Rhode Islandchecked 2026-09-18 | cadence: annual; due_rule: filing window between February 1 and May 1 of each year; fee_usd: 20; statutory_basis: R.I. Gen. Laws §7-6-91 (filing window); §7-6-92(13) (fee, via the chapter's catch-all fee item); late_consequence: failure to file is a ground for the Secretary of State to revoke the certificate of incorporation (§7-6-56(a)(3)) after 60 days' mailed notice (§7-6-56(b)(1)); reinstatement within 20 years via §7-6-58(a) at $25.00 per year or part-year elapsed since revocation; filing_method: not independently re-verified the source review beyond the existing formation_filing cell's confirmation of online/paper filing generally available through the Department of State | llc: cadence: annual; due_rule: filing window between the first day of February and the first day of May each year following the calendar year in which its articles of organization/registration were filed; fee_usd: 50; late_penalty_usd_per_year: 25; for_profit_corp: cadence: annual; due_rule: filing window between February 1 and May 1 each year — the SAME window as nonprofit corporations; fee_usd: 50; late_penalty_usd_per_year: 25; delta_vs_nonprofit: Unlike states that stagger LLC/corp filing windows, Rhode Island puts LLCs, for-profit corporations, AND nonprofit corporations on the IDENTICAL Feb1-May1 annual-report window. The only differences are the FEE (nonprofit $20 vs for-profit corp/LLC $50 each) and the $400 minimum corporate tax the Division of Taxation levies on for-profit corporations, benefit corporations, workers' cooperatives, and LLCs — from which nonprofit corporations are exempted. | registration_required: true; registering_agency: Rhode Island Department of Business Regulation (DBR) — NOT the Attorney General or Secretary of State; statute: R.I. Gen. Laws Chapter 5-53.1 (Solicitation by Charitable Organizations Act), §5-53.1-2; exemption_25k: an organization that does not intend to solicit/receive and does not actually raise or receive contributions in excess of $25,000 during a fiscal year, PROVIDED none of its fundraising functions are carried on by professional fundraisers and no part of its assets/income inures to insiders (§5-53.1-3(a)(3)(i)); other_named_exemption_categories_count: 15 | form: registration form prescribed by the RI Department of Business Regulation (director), filed prior to any solicitation; trigger: prior to any solicitation of contributions from persons in Rhode Island; fee_usd: 90; fee_is_tiered: false; required_content_items: 13; attachments_initial: most recent annual financial report if any (per §5-53.1-2(a)(9)); alternatively the organization may satisfy the entire filing by submitting a copy of its IRS Form 990 plus responses to items (a)(3),(7),(8),(11),(13); signature: signed under penalty of perjury by two authorized officials, one of whom must be a director or trustee | cadence: annual, tied to the REGISTRATION'S OWN anniversary (registration-approval-date-based), NOT fiscal-year-end-based and NOT a fixed calendar date; due_rule: registration expires one year after department approval; re-registration must be filed no later than 30 days before that expiration; fee_usd: 90; fee_is_tiered: false; financial_report_required: yes — the annual financial report required by §5-53.1-4 accompanies ongoing registration | basis: annual gross income (statute does not specify national-vs-RI-only; unlike PA's explicit 'total national contributions' definition, RI's §5-53.1-4 does not add that qualifier — not assumed either way); tiers: band: $1,000,000 or less; requirement: IRS Form 990 OR a compiled (not audited) Statement of Activities + Statement of Financial Position from an independent public/certified accountant satisfies the requirement; band: over $1,000,000; requirement: full independent-CPA-audited annual financial statement (or an audited consolidated fundraising-activity report); discretionary_escalation: the director MAY require a full audited statement from an org at or under $1,000,000 if there is reasonable cause to believe a violation of the chapter occurred (§5-53.1-4(b)); due_date_rule: FYE-based: initially extended to the organization's own IRS Form 990 due date, and further extended to match any IRS extension the org obtains, on written request; combined_reporting_fee: $75 base plus $75 per included affiliate for a parent org's combined report | Unverified (no primary source yet) | sales_tax_exemption: renewal_exists: true; form_or_channel: EXO-SUE (renewal), vs. EXO-APP for new organizations; renewal_cadence_years: 4; cadence_basis: certificates issued after July 1, 2017 are valid four years from the date of issuance (certificates issued on or before that date expired June 30, 2021); income_tax_exemption: renewal_exists: false; mechanism: direct statutory carve-out (§44-11-1(4)(iv) excludes §7-6-4 nonprofit corporations from the definition of a taxable 'corporation') — self-executing, not a renewable certificate, so no periodic maintenance action was found; property_tax_exemption: renewal_cadence: not independently checked the source review | Unverified (no primary source yet) | unclaimed_property: applies: general holder-reporting law; applies to 'a person holding property' presumed abandoned — no nonprofit-specific exemption or carve-in was found, and none is expected since nonprofit corporations are unexceptional 'persons'/legal holders under this chapter; filer: RI Office of the General Treasurer (administrator); statute: R.I. Gen. Laws Title 33, Chapter 21.1 (Unclaimed Intangible and Tangible Property), §33-21.1-17; due_date: report filed before November 1 each year, covering property status as of the preceding June 30; owner_notice_threshold: due-diligence notice required for property valued at $50 or more, sent 60-120 days before the report is due; aggregation_rule: items of value under $50 each are reported in the aggregate rather than individually | Unverified (no primary source yet) | Rhode Island annual financial-report due date is extended to the organization's own IRS Form 990 due date and further extended to match any IRS extension the organization obtains, on written request; coupling: follows_federal_extension. |
| South Carolinachecked 2026-09-18 | sos_periodic_report_required: false; cadence: none; basis: S.C. Code Ann. Title 33, Chapter 31, Article 16 (Records and Reports) contains only member-demand financial statements (33-31-1620) and indemnification reporting to members (33-31-1621) -- no periodic filing to the Secretary of State exists for nonprofit corporations. | See source. | registration_required: Y; statute: S.C. Code Ann. Section 33-56-30; exemption_thresholds: no filing at all if soliciting <=$7,500/year (33-56-50(B)(2)); must still file an annual Application for Exemption if soliciting <=$20,000/year AND all compensated functionaries paid <=$500/year with no inurement (33-56-50(A)(3)) | Unverified (no primary source yet) | form: SoS-prescribed annual financial report form, OR IRS Form 990 / 990-EZ / 990-PF filed with the SoS instead; due_rule: FYE-based: within four and one-half (4.5) months of the close of the organization's fiscal year; extension: written extension request to the SoS, or a copy of the extension request submitted to the IRS (i.e. an IRS Form 8868 extension is accepted as the basis for a SC extension); late_penalty: administrative fine of $10/day per delinquent report, capped at $2,000 per separate violation; SoS may also enjoin further solicitation and the organization becomes ineligible to renew its registration until the report is filed; certified_by: chief executive officer and chief financial officer; content: itemized support/revenue statement (by solicitation channel), itemized expense statement (program/fundraising/management/salaries), balance sheet (assets and liabilities); exempt_from_filing: an organization determined exempt from registration under 33-56-50 is also exempt from this annual report | none | none | See source. | professional_solicitor_fundraising_counsel_coventurer: registration_required: true; regulator: SC Secretary of State; fee_usd: 50; surety_bond_usd: 15000; bond_alternative: cash deposit of $15,000 accepted instead of a bond; cadence_kind: annual; duration: valid 1 year, renewable for additional 1-year periods on written application + fee; statute: S.C. Code Ann. Section 33-56-110; raffles: registration_required: true; regulator: SC Secretary of State; form: annual raffle form; fee_usd: 50; cadence_kind: annual; due_rule: FYE-based: registration covers the org's whole fiscal year and expires on the 15th day of the 5th month after the close of that fiscal year; small_raffle_exemption: exempt from registration if noncash prize value <=$950 (or 50/50 raffle proceeds <=$950, members/guests only), capped at 1 raffle per 7 calendar days even when exempt; statute: S.C. Code Ann. Section 33-57-120; bingo: regulator: SC Department of Revenue; eligibility: must be a registered SC charity for >=3 years prior, hold qualifying 501(c) status; license_classes_for_nonprofits: Class E ($500 fee, volunteer-only, <=$40,000 gross/quarter, <=$4,000/session payout) and Class F ($100 fee, same caps, narrower permitted-expense list); license_cadence_kind: none -- the nonprofit's OWN bingo license does not require annual renewal; it is held until voluntarily surrendered; ongoing_obligation: quarterly bingo tax returns (RD-9) are still required regardless of the license's non-renewing status; statute: S.C. Code Ann. Section 12-21-4020 (license classes/tax); DOR administrative program (not SoS) | unclaimed_property: applies: true; regulator: SC Office of the State Treasurer (Unclaimed Property Program); due_rule: fixed calendar date: before November 1 of each year, covering property presumed abandoned as of the preceding June 30; statute: S.C. Code Ann. Section 27-18-180; holder_definition_basis: the Act's "holder"/"person" definitions ("business association...or any other legal or commercial entity") are broad enough to cover a nonprofit corporation, though the statute text does not name nonprofits specifically -- a standard, not SC-specific, drafting pattern | Unverified (no primary source yet) | South Carolina annual financial report is due within 4.5 months after fiscal year-end unless the Secretary of State grants a written extension, and the source cell states a copy of the IRS extension request may be submitted as the basis for a South Carolina extension; coupling: state_extension_requires_federal_extension. |
| South Dakotachecked 2026-09-13 | cadence: annual; agency: South Dakota Secretary of State; form_or_filing: annual report under SDCL 47-24-6 and 59-11-24 to 59-11-26; fee_usd: 10; due_rule_current_law: First annual report due before the first day of the second month of the year after authorization; subsequent annual reports due by the same date each following year.; due_rule_effective_2027_01_01: Beginning January 1, 2027, each entity required to file an annual report must choose either the anniversary-month filing rule or a January 31 annual rule at formation; a good-standing entity may later switch by change-of-filing-date form.; late_consequence: A delinquent entity may be administratively dissolved if it remains delinquent; the SOS FAQ states nonprofit corporations are exempt from the additional late fee but still must file.; paper_fee_note: The nonprofit annual-report fee is $10; the SOS general fee page states a $15 paper filing fee for documents able to be filed online, but the nonprofit annual-report fee itself is stated as $10. | for_profit_corp: cadence: annual; due_rule: same SDCL 59-11-25 cross-entity annual-report timing rule as nonprofit corporations; fee_usd_online_or_statutory: 55; paper_fee_usd: 70; late_fee_usd: 55; llc: cadence: annual; due_rule: same SDCL 59-11-25 cross-entity annual-report timing rule as nonprofit corporations; fee_usd_online_or_statutory: 55; paper_fee_usd: 70; late_fee_usd: 55; delta_vs_nonprofit: For-profit corporations and LLCs pay $55 for the annual report under their fee statutes, while domestic nonprofit corporations pay $10 under SDCL 47-28-6. The SOS fee page also shows $70 paper annual reports for business corporations and LLCs, reflecting the $15 paper filing fee. | registration_required: false; registering_agency: none for charitable organizations themselves; affirmative_primary_basis: The South Dakota Attorney General's Division of Consumer Protection states that South Dakota has no licensing or registration requirements for non-profit or charitable organizations.; direct_mail_registration_required: false; paid_solicitor_exception: Paid solicitors conducting telephone solicitation campaigns on behalf of a charitable organization must register and bond with the Attorney General's Division of Consumer Protection.; statute_for_exception: SDCL ch. 37-30 | trigger: not applicable because South Dakota has no charitable-organization licensing or registration requirement for the charity itself; fee_tiers_usd: ; attachments: ; bond: none for the charity itself; paid telephone solicitors must file a bond of $20,000 if collecting or physically accessing contributions, or $10,000 if only soliciting without collecting or physical access; registration_fee_usd: 0; paid_solicitor_initial_rule: Paid solicitors register with the Attorney General no less than 30 days before each solicitation campaign. | renewal_required: false; due_rule: none; there is no South Dakota charity-registration renewal because there is no underlying charitable-organization registration; fee_tiers_usd: ; paid_solicitor_recurring_rules: registration_validity: initial paid-solicitor registration is valid for one year and may be renewed for an additional one-year period if the campaign lasts more than one year; campaign_financial_report: paid solicitor files a campaign financial report with the Attorney General no more than 90 days after campaign completion, and on each anniversary of commencement for a campaign lasting more than one year | basis: none for charity registration because South Dakota has no charitable-organization registration or annual charity renewal for the charity itself; tiers: ; paid_solicitor_financial_report: A paid solicitor must file a campaign financial report including gross revenue and itemized expenditures; the cited statute does not create a charity audit/review/compilation threshold ladder. | annual_ag_report_required: false; recurring_calendar_filing: none identified; South Dakota's Attorney General charitable-asset oversight is event-triggered rather than annual; event_triggered_notice: asset_transaction_notice: At least 10 days before sale, transfer, conversion, or merger of at least 30% of nonprofit corporation assets, the corporation gives written notice to the Attorney General.; post_transaction_sos_filing_window_days: 60; dissolution_or_conversion_notice: At least 10 days before a meeting to dissolve or convert from a nonprofit corporation to a business entity, the corporation gives notice to the Attorney General with the plan for distribution or conversion.; ag_litigation_authority: The Attorney General may bring an involuntary-dissolution action for fraud in articles or continued abuse/excess of authority. | sales_tax_exemption: renewal_exists: true; form_or_channel: Department of Revenue relief-agency exempt-status application/renewal; renewal_cadence: every five years; scope: narrow relief-agency exemption, not a blanket 501(c)(3) exemption; corporate_income_tax: renewal_exists: false; reason: South Dakota imposes no corporate income tax; property_tax_exemption: state_level_annual_application_rule: apply to the county director of equalization on prescribed forms before November 1 of the tax year for exemptions in the SDCL 10-4-8.1 to 10-4-14 range, including public-charity property | charitable_bingo_or_lottery: available: true; eligible_entities_include: religious, charitable, educational, or fraternal organizations, plus other listed categories; notice_rule: 30 days' written notice before conducting bingo or selling chances for a lottery to the county or municipality where held; statewide lotteries give notice to the Secretary of State and to the governing body where the drawing is held; prize_limit_bingo: $2,000 at any one play of bingo; professional_operator_bar: no separate organization or professional person may be employed to conduct or assist, except as provided in SDCL 22-25-41; unauthorized_consequence: Class 2 misdemeanor; paid_telephone_solicitor: registration_required: true; agency: Attorney General, Division of Consumer Protection; timing: register each time no less than 30 days before solicitation; registration_validity: one year, renewable for one additional one-year period if the campaign lasts more than one year; bond: $20,000 if collecting or physically accessing contributions; $10,000 if only soliciting; campaign_financial_report: due no more than 90 days after campaign completion and on each anniversary for campaigns lasting more than one year | unclaimed_property: applies_to_nonprofits: true; agency: South Dakota State Treasurer, as administrator; statute: SDCL ch. 43-41B; due_rule: holder report filed before November 1 each year as of the preceding June 30; life insurance companies file before May 1 as of the preceding December 31; due_diligence: Before filing the annual report, the holder communicates with the owner and mails notice for property valued at $50 or more unless the holder's records show the address is inaccurate.; extension_available: true; applicability_basis: Holder is defined as a person in possession of another's property, a trustee, or indebted to another; person includes any other legal or commercial entity. | No charity-registration renewal clock, but several other clocks: SOS annual report ($10; timing changes January 1, 2027), five-year DOR relief-agency renewal, county property-tax application before November 1, activity-specific raffle/bingo and paid-telephone-solicitor rules, and unclaimed-property holder reporting before November 1.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | Not yet researched |
| Tennesseechecked 2026-09-14 | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | renewal_form: renewal registration statement, same manner as initial registration (48-101-506(b)); due_rule: the anniversary date -- the last day of the sixth month following the month in which the organization's fiscal year ends; registration expires annually on that date and the renewal application must be RECEIVED (not merely postmarked) by then; filed_with_renewal: copy of all IRS filings; and, if gross revenue exceeded $1,000,000 in the most recently completed fiscal year, an audited financial statement (see financial_statement_thresholds); extension_rules: SoS may extend up to 90 days for good cause; a further 60 days if the org has an IRS filing-deadline extension and submits proof of it -- NOT automatic; requires an affirmative SoS grant, unlike a state that piggybacks the IRS 990 extension automatically; late_penalty: $25.00 per month or part-month late, capped at $300/calendar year per entity; late applicants may also face civil penalties; renewal_fee_schedule: basis: gross revenue for the filing period; tiers: gross_revenue: $0 to $50,000; fee_usd: 0; note: fee-exempt tier (asterisked on the source page, consistent with the <=$50,000 registration fee exemption elsewhere in this Act); gross_revenue: $50,000.01 to $99,999.99; fee_usd: 120; gross_revenue: $100,000.00 to $249,999.99; fee_usd: 160; gross_revenue: $250,000.00 to $499,999.99; fee_usd: 200; gross_revenue: $500,000 and over; fee_usd: 240; late_fee_usd_per_month: 25 | Unverified (no primary source yet) | periodic_report_exists: false; actual_mechanism: event-triggered notice, not a calendar filing -- the AG must receive 45 days' advance written notice before a public-benefit nonprofit's merger, membership exchange/conversion, sale of substantially all assets, or dissolution (T.C.A. 48-61-123, 48-62-102(g), 48-64-103); nonprofit/community-owned hospitals carry an ADDITIONAL standalone 45-day notice duty under the 2006 Public Benefit Hospital Sales and Conveyance Act; statute: T.C.A. Title 48, Ch. 61 (merger), Ch. 62(g) (sale of assets), Ch. 64 (dissolution) -- embedded in the Nonprofit Corporation Act itself, not a standalone charitable-assets act (unlike CA's RRF-1, MA's Form PC, or NH) | sales_tax: renewal_required: true; cadence: the Department reissues certificates every 4th year -- state-initiated reissuance mailed to the address on file, not a current application the org must proactively submit (though the org must keep its mailing address current and re-apply if the location address changes); statute_or_source: TN DOR 'Tennessee Taxation of Nonprofit Organizations' manual (June 2025 ed.), Ch. 2 section 2; franchise_excise_tax: renewal_required: false; basis: automatic exemption, contingent on continued qualifying status (not a certificate needing periodic reissuance) -- no renewal/recertification language found anywhere in the same DOR manual or the DOR's exempt-entities webpage, both checked the source review; property_tax: renewal_required: false; basis: one-time application to the State Board of Equalization; once approved, 'it is not necessary that the applicant reapply each year' -- but the owner has a standing DUTY to promptly report any change in use/ownership affecting exempt status (an event-triggered duty, not periodic); statute: T.C.A. 67-5-212(b)(2); administered_by: State Board of Equalization (STATE, not county, despite being a property tax) | charitable_gaming: law: Tennessee Nonprofit Gaming Law, Tenn. Code Ann. Title 3, Chapter 17 (administered by SoS Division of Charitable Solicitations and Gaming); eligibility: IRS 501(c)(3) or 501(c)(19) organizations, continuously operating in TN for 3+ years (or a statutory exception); frequency: ONE annual 'game of chance' event per organization per event period (July 1 - June 30); authorized_games: raffles, reverse raffles, cakewalks, cake wheels, bingo; unauthorized_games: pull-tabs, punchboards, video/instant/online lottery, keno, slot machines, roulette, and other casino-style games; approval: requires a two-thirds vote of the Tennessee General Assembly, in addition to the SoS application; application_window: July 1 - January 31 (for an event in the following July 1 - June 30 period); initial_fee_usd: 50; initial_fee_refundable: false; post_event_fee_schedule_by_gross: gross_range: $0 - $5,000; fee_usd: 100; gross_range: $5,001 - $10,000; fee_usd: 250; gross_range: $10,001 - $20,000; fee_usd: 400; gross_range: Over $20,001; fee_usd: 550; post_event_report_due: financial accounting due within 90 days of the event, per Tenn. Code Ann. 3-17-106(a)(1); post_event_report_late_fee_usd_per_month: 10; audit_required_if_gross_exceeds_usd: 75000; minimum_pct_of_gross_proceeds_to_charitable_purpose: 25; professional_solicitor_registration: required_of: any person acting as a professional solicitor for a charitable organization; annual_fee_usd: 250; bond_usd: 25000; expiration: all professional-solicitor registrations expire December 31 of the issuance year regardless of when issued during that year; late_fee_per_month_usd: 25; statute: T.C.A. 48-101-507 | Unverified (no primary source yet) | Unverified (no primary source yet) | Tennessee Secretary of State may extend renewal up to 90 days for good cause, with a further 60 days if the organization has an IRS filing-deadline extension and submits proof; coupling: state_extension_requires_federal_extension for the further 60-day extension. |
| Texaschecked 2026-09-11 | See source. | for_profit_franchise_report: cadence: annual; due_rule: the annual franchise tax report is due May 15 each year (next business day if May 15 falls on a weekend/holiday); includes: a Public Information Report (PIR) or Ownership Information Report (OIR) filed alongside the franchise tax report, even for entities owing no tax ('no tax due'); delta_vs_nonprofit: an exempt 501(c) nonprofit files NEITHER the annual franchise tax report NOR the PIR/OIR at all once granted its §171.063 exemption — a complete exemption from an ANNUAL obligation, not just a fee break. The nonprofit's only other recurring exposure is the SoS's own periodic corporate-info report (see sos_periodic_report), a totally different agency/mechanism capped at once per 4 years, not annual. | registration_required: false; narrow_category_exceptions: category: law-enforcement-related telephone solicitation; authority: OAG; statute: Bus. & Com. Code Ch. 303 (LETSA); fee: $50 (+$50,000 solicitor bond if a commercial telephone solicitor is used); category: public safety organizations/publications and their solicitors; authority: TX SOS; statute: Occ. Code Ch. 1803 (Public Safety Solicitation Act); fee: fee + bond; category: veterans organizations using a solicitor; authority: TX SOS; statute: Occ. Code Ch. 1804 (Veterans Solicitation Act); fee: fee + bond | Not yet researched | n/a for a general-purpose 501(c)(3) — no general registration exists to renew. Whether the 3 narrow LETSA/Public-Safety/Veterans permits themselves carry their own renewal cadence was not independently verified the source review. | Not yet researched | n/a | franchise_tax_exemption_renewal: NONE NEEDED — once the Comptroller grants the §171.063 exemption, the organization is fully relieved of BOTH the annual franchise tax report AND the accompanying Public/Ownership Information Report going forward; this is a one-time grant, not a periodic renewal; sales_tax_exemption_renewal: NONE NEEDED once granted -- comprehensive primary review of the Comptroller's own Guidelines to Texas Tax Exemptions (Pub. 96-1045, the same publication already used for the franchise-tax finding) contains zero renewal/expiration/periodic language for the sales-tax exemption; the only recurring documentation touchpoint is that an IRS determination letter more than 4 years old must be re-verified AT APPLICATION TIME (an application-currency requirement, not a post-grant renewal obligation); property_tax_exemption_renewal: NONE NEEDED for the GENERAL §11.18 charitable exemption -- confirmed directly via §11.43(c), which explicitly lists Section 11.18 among exemptions that, once allowed, 'need not be claimed in subsequent years' and apply 'until it changes ownership or the person's qualification for the exemption changes'. DOCUMENTED EXCEPTION (narrow, not general): §11.184(k) sets a real 5-year expiration requiring a new determination letter and reapplication, but §11.184 applies only to a NARROWER category -- 'qualified charitable organizations' defined as statewide charitable organizations or their local chapters/subsidiaries/branches (e.g. a Red Cross or Salvation Army local chapter) -- not the general standalone 501(c)(3) this matrix's state_tax_exemption_maintenance grain describes. Applying §11.184's 5-year cycle to the general case would be a narrow-category-bind error. | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Utahchecked 2026-09-18 | is_separate_generic_statute: false; mechanism: same mechanism as the matrix annual_report cell -- 16-6a-1607's nonprofit-corporation-specific annual report -- Utah has no PA-style separate, newer, cross-entity-type periodic-report statute; due_date_rule: no later than 60 days after the Division mails the annual report form to the entity (16-6a-1607) -- not a fixed calendar or anniversary-month date; fee_cents: 1800; statute_current: 16-6a-1607; statute_repeal_effective: 2026-10-01 (Chapter 93, 2026 General Session) -- recodified elsewhere; successor text not independently verified the source review | for_profit_corp: cadence: annual; fee_usd: 18; llc: cadence: annual; fee_usd: 18; lp_llp: cadence: annual; fee_usd: 18; delta_vs_nonprofit: Utah nonprofit corporations pay the IDENTICAL $18 renewal/annual-report fee as domestic/foreign for-profit corporations, LLCs, LPs, and LLPs -- no nonprofit fee discount at all, distinctive relative to states (e.g. PA) that zero-rate the nonprofit fee specifically. | registration_required: true; registering_agency: Division of Corporations and Commercial Code (DCCC) -- folded into ordinary nonprofit-entity registration, NOT a standalone charitable-specific registration; fee_usd: 0; statute: 13-22-110; regime_effective: 2025-01-01 | is_distinct_filing: false; mechanism: no standalone 'initial charitable registration' form exists -- accomplished via ordinary nonprofit corporate formation/foreign-qualification registration with DCCC; first_financial_filing_option: a charity that has not yet filed a Form 990-family return may instead file its IRS tax-exempt determination letter, if dated within 2 years of filing (13-22-110(2)(b)-(c)); fee_usd: 0 | Unverified (no primary source yet) | state_imposes_audit_review_compilation_tiers: false; basis: none -- Utah's ENTIRE state-law financial-reporting requirement for a registered charitable organization is the federal Form 990-family return (or 990-family-equivalent IRS determination letter) upload itself; 13-22-110 imposes no additional independent audit, review, or compilation tier of its own; statute_read_in_full: 13-22-110, both subsections | Not yet researched | Unverified (no primary source yet) | charitable_gaming_carveout_exists: false; constitutional_bar: Utah Constitution Article VI, Section 27 -- the Legislature itself has NO power to authorize any game of chance, lottery, or gift enterprise, for any purpose, under any pretense; raffle_treated_as_lottery: true; raffle_definition_statute: 76-9-1401(13) -- 'Lottery' expressly includes anything 'called a lottery, raffle, or gift enterprise, or by whatever name it is known'; criminal_prohibition_statute: 76-9-1402 (Participating in gambling) -- class B misdemeanor, class A on repeat; nonprofit_or_charitable_exemption_found: false; recodification_note: definitions/offenses renumbered from old Title 76 Chapter 10 Part 11 to the current Title 76 Chapter 9 Part 14, effective 2025-05-07 (HB0021, 2025 General Session Criminal Code Recodification); free_prize_drawings: a genuinely free promotion requiring no payment/purchase/donation to enter falls outside the 'Lottery' definition's own 'paid or promised to pay any valuable consideration' element -- not itself independently verified against enforcement guidance the source review | unclaimed_property: applies_to_nonprofits: true; filer: Utah Treasurer / administrator under the Revised Uniform Unclaimed Property Act; statute: 67-4a-403 (When report to be filed) -- NOT 67-4a-301, which secondary sources cite but which was repealed and re-enacted as a DIFFERENT section ('Address of apparent owner to establish priority') by Chapter 371, 2017 General Session; due_date: before November 1 of each year, covering the 12 months preceding July 1 of that year; extension_available: true; holder_definition_checked_for_nonprofit_exemption: no nonprofit/charitable exemption found anywhere in the Act; 'Holder' is defined broadly with no entity-type carve-out | Unverified (no primary source yet) | Not yet researched |
| Vermontchecked 2026-09-14 | {'report_type': 'biennial report', 'agency': 'Vermont Secretary of State', 'cadence': 'every two years', 'due_rule': 'Beginning the first year following initial registration, nonprofit corporations and nonprofit cooperative corporations file between January 1 and April 1 every two years.', 'filing_method': 'online through the Vermont Online Business Service Center', 'fee_tiers': [{'condition': 'officer, director, or employee compensated in prior calendar year', 'fee_cents': 3500}, {'condition': 'officer, director, or employee not compensated in prior calendar year', 'fee_cents': 0}]} | {'llc': {'cadence': 'annual', 'due_rule': 'within the first three months following the fiscal year end on record', 'domestic_fee_cents': 4500, 'foreign_fee_cents': 17000}, 'for_profit_corp': {'cadence': 'annual', 'due_rule': 'within the first two and a half months following the fiscal year end on record', 'domestic_fee_cents': 6000, 'foreign_fee_cents': 25000}, 'delta_vs_nonprofit': 'Vermont nonprofit corporations file biennially on the January 1-April 1 window; LLCs and profit corporations file annually on fiscal-year-end windows. Nonprofit biennial report fees are $35/$0, while domestic LLC annual report is $45 and domestic business corporation annual report is $60.'} | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | {'annual_ag_charitable_assets_report_required': False, 'recurring_calendar_filing_identified': False, 'event_triggered_ag_notice': {'public_benefit_merger_notice': 'At least 20 days before consummation of any merger of a public benefit corporation.', 'public_benefit_major_asset_disposition_notice': '20 days before sale, lease, exchange, or other disposition of all or substantially all property outside the usual and regular course.', 'agency': 'Vermont Attorney General'}} | {'corporate_income_tax': {'irs_exempt_nonprofit_return_required': False, 'ubi_exception': True, 'ubi_trigger': 'unrelated business income subject to federal income tax with Vermont gross receipts greater than $1,000 during the tax year', 'form': 'CO-411'}, 'sales_and_use_tax': {'purchase_exemption': 'normally limited to federally designated 501(c)(3) organizations', 'business_tax_account_required': True, 'certificate': 'Form S-3', 'certificate_use_rule': 'present completed Form S-3 to the seller at the time of purchase', 'taxable_sales_threshold_prior_year_cents': 2000000, 'admission_gross_sales_threshold_prior_year_cents': 10000000}, 'property_tax': {'state_exemption_basis': 'public, pious, or charitable use under 32 V.S.A. Sec. 3802(4)', 'local_initial_determination': 'town lister', 'application_form': 'PVR-317'}} | {'paid_fundraiser': {'agency': "Vermont Attorney General's Office", 'annual_fee_cents': 67500, 'campaign_notice_fee_cents': 27000, 'bond_cents': 2000000, 'electronic_reporting_required': True}, 'nonprofit_games_of_chance': {'statute': '13 V.S.A. Sec. 2143', 'permit_or_license_fee_found': False, 'allowed_purpose': 'charitable, religious, educational, civic, and fraternal fundraising purposes', 'casino_event_frequency_limits': {'organization_limit': 'no more than one casino event in any calendar month', 'site_limit': 'a nonprofit-owned location may be the site of no more than two casino events in any calendar month'}, 'financial_reports_to_commissioner_of_taxes': {'form_990_or_990t_filers': 'copies within 30 days of the IRS filing due date', 'non_990_filers_over_10000_usd': 'if more than $10,000 raised during the preceding year and no federal 990/990T requirement, financial report by June 15 each year', 'withholding_report': 'if Vermont income tax withholding from gambling winnings is required, report within 30 days of IRS filing date or by June 15, as applicable'}}} | {'unclaimed_property': {'agency': 'Vermont Treasurer / Administrator under 27 V.S.A. chapter 18', 'applies': 'holder of property presumed abandoned and subject to Vermont custody', 'cadence': 'annual when reportable property exists', 'due_rule': 'before May 1 each year, covering the 12 months preceding January 1; insurance companies also file before May 1 for the immediately preceding calendar year', 'extension_rule': 'holder may request an extension before the filing date', 'owner_notice_rule': 'first-class-mail notice not more than 180 days and not less than 60 days before filing if the holder has a usable address and the property value is $50 or more'}, 'conditional_internal_governance': 'not researched as a state filing for this compliance-calendar pass'} | Unverified (no primary source yet) | Not yet researched |
| Virginiachecked 2026-09-14 | {'obligations': {'annual_report': {'fee_cents': 0, 'content': 'corporation name, principal office, VA registered office/agent, directors, principal officers'}, 'annual_registration_fee': {'fee_cents': 2500, 'nature': 'a separate franchise-tax-like fee, distinct from the content-only annual report'}}, 'due_date_rule': 'ANNIVERSARY-MONTH -- last day of the month the entity was originally formed or registered (NOT a fixed calendar date, NOT FYE-based)', 'late_penalty_cents': 1000, 'grace_period_before_termination': 'five months from the due date'} | {'stock_corporations': {'due_date_rule': 'SAME anniversary-month rule', 'fee': "VARIABLE -- based on the number of authorized shares, per the SCC's separate corporation fee schedule (not a flat dollar figure like the other entity types)"}, 'llcs': {'due_date_rule': 'SAME anniversary-month rule', 'fee_cents': 5000}, 'limited_partnerships': {'due_date_rule': 'FIXED calendar date -- on or before October 1 every year (a THIRD due-date-rule type within this one comparison table)', 'fee_cents': 5000}, 'business_trusts': {'due_date_rule': 'FIXED calendar date -- on or before October 1 every year, same as limited partnerships', 'fee_cents': 5000}, 'nonstock_for_comparison': "anniversary-month, $25 flat -- see the related own sos_periodic_report cell"} | {'registration_required': True, 'registering_agency': 'Virginia Department of Agriculture and Consumer Services (VDACS), Office of Charitable and Regulatory Programs (OCRP)', 'statute': 'Va. Code § 57-49'} | {'form': 'Registration Statement for Charitable Organization (Form 102)', 'fee_cents': 10000, 'online_available': True, 'paper_available': True, 'required_content': ['organization name and purpose', 'principal address, VA office addresses, VA agent for process (defaults to Secretary of the Commonwealth if none designated)', 'names/addresses of any VA chapters, branches, affiliates', 'where/when legally established, form of organization, IRS tax-exempt-status reference', 'names/addresses of officers, directors, trustees, and the principal salaried executive staff officer', 'financial report: a CPA-opinion balance sheet + income/expense statement, OR a CPA-certified consolidated fund-raising report, OR a copy of IRS Form 990 -- OR, if the org qualifies to file the IRS e-Postcard (Form 990-N), a treasurer-verified balance sheet instead', 'administrative-expense amount and its percentage of total expenses', 'charitable-services expense amount and its percentage of total expenses', 'the § 57-58 percentage computation', 'whether it solicits directly or through others', 'other-jurisdiction solicitation authorization/injunction history', 'purpose(s) for which contributions will be used', 'name(s) used to solicit', 'who has custody of contributions', 'who is responsible for final distribution of contributions', 'felony-conviction history of the organization or its officers/fund-raisers/solicitors', 'a copy of governing documents']} | {'due_date_rule': 'FYE-based -- on or before the 15th day of the fifth calendar month of the next fiscal year (NOT a fixed calendar date)', 'fee_cents_range': [3000, 32500], 'fee_formula_text': "tiered by the organization's gross contributions for the preceding year (e.g. $30 if gross contributions do not exceed $25,000)", 'form': 'annual registration renewal (same commissioner-prescribed form, or the Unified Registration Statement) per 2VAC5-610-30', 'renewal_attachments': ['the tiered annual fee', 'financial report (same 990-series/audit/990-N-treasurer-report choice as initial registration)', 'current-year officers/directors/trustees/principal-staff-officer listing', 'signed copies of current professional-fund-raising-counsel and professional-solicitor contracts (§ 57-54)', 'any not-yet-filed governing-document or bylaw amendments', 'any not-yet-filed IRS tax-exemption determination-letter updates']} | {'basis': 'Federal Form 990-series eligibility; Virginia did not supply separate dollar audit/review/compilation tiers in the source text read.', 'tiers': [], 'threshold_conditions': '990-N eligible organizations may submit a treasurer-verified balance sheet and income/expense statement; 990/990-PF/990-EZ filers submit a CPA-opinion balance sheet and income/expense statement, a CPA-certified consolidated fundraising report, or the IRS form itself.', 'measurement_period': 'Federal 990-series eligibility; no separate Virginia dollar measurement period was located.'} | {'separate_ag_annual_filing_exists': False, 'basis': "§ 2.2-507.1 gives the Attorney General judicial/court authority over charitable-corporation assets (deemed held in trust for the public) -- the related own ag_oversight_charitable_assets matrix cell already quotes this as 'the same authority to act on behalf of the public with respect to such assets', i.e. litigation/enforcement standing, not a recurring filing duty on the charity"} | {'income_tax': {'renewal_required': False, 'basis': "automatic federal-conformity exemption under § 58.1-401 for qualifying nonprofit corporations, already established in the related matrix state_tax_exemptions cell -- no periodic re-certification found"}, 'sales_and_use_tax': {'renewal_required': True, 'mechanism': 'Form NP-1 renewal via the Nonprofit Online portal or paper Form NP-1, per Va. Code §58.1-609.11(G).', 'specific_cadence_years': '5 to 7 years (Department of Taxation sets the exact duration within this statutory range at grant; not a single fixed number).', 'statute_ref': 'Va. Code § 58.1-609.11(G)'}, 'property_tax': {'renewal_required': 'varies by locality -- not a single statewide rule', 'basis': "Constitution Article X § 6(a)(6) authorizes the exemption 'as provided by local ordinance and general law', and § 58.1-3606's exempt classes operate through local classification/designation. Per cell-encoding ruling (i), locality-administered renewal is a confirmed absence of a STATE-level clock, not an unknown -- this cell is not held unconfirmed chain-bound for it."}} | {'professional_fund_raising_counsel': {'registration_required': True, 'fee_cents': 10000, 'cadence': "1 year FROM THE DATE OF ISSUE (a rolling anniversary-of-issuance cycle -- neither a fixed calendar date nor tied to the charity's own fiscal year)"}, 'professional_solicitor': {'registration_required': True, 'fee_cents': 50000, 'late_filing_fee_cents': 25000, 'bond_usd': 20000, 'cadence': 'same 1-year-from-issue-date cycle', 'per_campaign_requirement': "at least 10 days before each solicitation campaign, must file a copy of its contract with the charity plus a sworn 'Solicitation Notice' describing the campaign's dates/location/phone number"}, 'charitable_gaming': {'regulator': 'VDACS Office of Charitable and Regulatory Programs (OCRP) -- Va. Code Title 18.2, Chapter 8, Article 1.1:1', 'permit_fee_usd': 200, 'additional_epulltab_fee_usd': 200, 'permit_trigger': 'conducting bingo or other charitable gaming, OR anticipating $40,000+ gross raffle receipts in any 12-month period', 'lighter_registration_track': "organizations running bingo/gaming (not raffle) for no more than 7 days/calendar year and under $40,000 gross may file a lighter 'Registration' instead of a full Permit", 'exemptions': ['locality-recognized volunteer fire departments and rescue squads (Code § 15.2-955)', 'organizations anticipating under $40,000 gross from bingo activities (application-fee exemption, not a permit exemption)'], 'processing_time': 'OCRP has 45 days to process a completed application'}} | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Washingtonchecked 2026-09-14 | {'cadence': 'annual', 'due_date_rule': 'ANNIVERSARY-MONTH -- last day of the month in which the entity was originally formed or registered (NOT a fixed calendar date, and NOT FYE-based)', 'fee_cents_default': 6000, 'fee_cents_reduced': 2000, 'reduced_fee_condition': 'voluntary certification that gross revenue was less than $500,000 in the most recent fiscal year (nonprofit-specific accommodation)', 'late_consequence': 'delinquent status and possible administrative dissolution -- no graduated dollar late fee found'} | {'llc_and_for_profit_corp': {'obligation_name': 'annual report', 'due_date_rule': "SAME anniversary-month rule as the nonprofit -- last day of the entity's own formation/registration month", 'fee_cents': 6000, 'reduced_fee_available': False, 'statute': "RCW 23.95.255 (obligation), same fee schedule as the related sos_periodic_report cell"}, 'nonprofit_for_comparison': "identical due-date rule; $60 default, $20 with the gross-revenue-under-$500,000 certification -- see the related own sos_periodic_report cell"} | {'registration_required': True, 'registering_agency': 'Washington SECRETARY OF STATE, Charities Program (NOT the Attorney General)', 'statute': 'RCW 19.09.065'} | {'form': 'Secretary-approved charitable-organization registration form (RCW 19.09.075)', 'fee_cents': 6000, 'online_filing_mandatory': True, 'required_content': ['name, address, telephone number of the organization', 'name(s) under which it will solicit', 'name/address/phone of officers or persons accepting responsibility', 'names of the 3 most-compensated officers or employees', 'purpose of the organization', 'federal tax-exempt status, with IRS determination letter attached if exempt', 'name/address of the entity that prepares/reviews/audits its financial statements', 'a solicitation report for the preceding completed accounting year: types of solicitations, gross revenue from all sources, total contributions received, funds expended for charitable purposes, and total expenses (charitable + fund-raising + administrative)']} | {'due_date_rule': "FYE-based -- no later than the last business day of the eleventh month after the end of the organization's accounting year (NOT a fixed calendar date)", 'fee_cents': 4000, 'late_fee_cents': 5000, 'filed_with_it': 'same RCW 19.09.075 content as the initial registration, including an updated solicitation report for the just-completed accounting year'} | {'basis': 'Annual gross revenue averaged over the three preceding completed accounting years.', 'tiers': [{'band': '<= $1,000,000 average annual gross revenue', 'requirement': 'No CPA report beyond basic registration/solicitation-report content.'}, {'band': '> $1,000,000 and <= $3,000,000 average annual gross revenue', 'requirement': 'Make available a CPA-prepared 990-series return or a CPA-audited financial statement.'}, {'band': '> $3,000,000 average annual gross revenue', 'requirement': 'Obtain an independent third-party CPA audit.'}], 'threshold_conditions': 'The Charities Program may waive the tier-3 audit requirement down to tier-2 treatment for organizations averaging over $3,000,000 gross revenue but $500,000 or less in cash over the same three-year period; cash excludes property and in-kind services.', 'measurement_period': 'Three preceding completed accounting years.'} | {'separate_ag_annual_filing_exists': False, 'basis': "Washington's recurring charitable-oversight filing IS the SoS Charities Program registration/renewal (see charity_registration_required/charity_annual_renewal) -- the Attorney General's role under RCW 24.03A Part IV (the related own ag_oversight_charitable_assets matrix cell) is event-triggered notice/investigation/court authority (mergers, dissolutions, suspected violations), not a recurring report the charity itself files annually"} | {'income_tax': {'renewal_required': False, 'basis': "Washington has no state income tax to require exemption-maintenance from -- DOR's own comprehensive nonprofit tax guide (already on file, covering B&O/sales-use/property tax in detail) contains zero mentions of 'income tax' anywhere in its text"}, 'b_and_o_and_sales_use_tax': {'renewal_required': False, 'basis': "no blanket exemption exists to maintain in the first place (already established in the related state_tax_exemptions matrix cell) -- specific per-activity exemptions (qualifying fundraising activities; a use-tax exemption on raffle/game-of-chance prizes, currently valued under $15,440 effective 2026-01-01 per an annually-updated statutory table, RCW 82.12.225) apply automatically per transaction/per year with no application or renewal step"}, 'property_tax': {'renewal_required': True, 'mechanism': "an online annual renewal system exists (DOR's own page: 'Renew your nonprofit property tax exemption online') -- already primary-confirmed in the related matrix cell", 'specific_deadline_dates': "PRIMARY-CONFIRMED 2026-09-17 (DOR's own 'Property Tax Exemption for Nonprofits: Social Service Organizations' guide, page 2, section 'Annual renewals due Mar. 31'): DOR mails a renewal-reminder notice each January; the online renewal is due March 31; late fees of $10.00/month apply after March 31; failure to renew before November 30 results in loss of the exemption effective January 1 of the current year. This dated guide (07/21) is a durable procedural publication, not a one-off notice, and is consistent with the general nonprofit-property-tax-exemptions landing page already on file."}} | {'commercial_fund_raiser': {'registration_required': True, 'fee_cents': 30000, 'trigger': 'before contracting with a charitable organization for any fund-raising service or activity', 'statute': 'RCW 19.09.097 (contract requirements) + RCW 19.09.062(3) (fee)'}, 'fund_raising_counsel_exemption': "a 'fund-raising counsel' (a consultant who advises/plans but does not itself conduct the solicitation campaign, RCW 19.09.020(10)) is exempt from the commercial-fund-raiser registration -- a distinction Washington draws explicitly", 'charitable_gaming': {'regulator': 'Washington State Gambling Commission (a dedicated agency, NOT folded into a lottery bureau)', 'no_license_threshold': 'no license needed if activities run no more than twice/calendar year, no more than 12 consecutive days each time, volunteer-run only, and combined gross revenue does not exceed $5,000/year (RCW 9.46.0321)', 'license_cadence': 'ALL organizational gambling licenses expire June 30 every year regardless of when issued', 'annual_license_fee_schedule_usd': {'amusement_games': {'base': 70, 'per_location': 70, 'rate_pct_of_receipts': 0.774, 'max_annual': 1600}, 'bingo': {'base': 70, 'rate_pct_of_receipts': 0.488, 'max_annual': 17600}, 'card_games_house_banked': {'base': 11000, 'rate_pct_of_receipts': 1.55, 'max_annual': 64000}, 'card_games_non_house_banked': {'base': 70, 'rate_pct_of_receipts': 0.456, 'max_annual': 1600}, 'combination': {'base': 140, 'rate_pct_of_receipts': None, 'max_annual': None}, 'fundraising_equipment_distributor': {'base': 295, 'rate_pct_of_receipts': 1.516, 'max_annual': 1120}, 'punch_board_pull_tabs': {'base': 715, 'rate_pct_of_receipts': 1.516, 'max_annual': 16000}, 'raffles': {'base': 70, 'rate_pct_of_receipts': 3.583, 'max_annual': 3200}, 'raffles_credit_union': {'base': 70, 'rate_pct_of_receipts': 3.583, 'max_annual': 3200}, 'raffles_enhanced': {'base': 5500, 'rate_pct_of_receipts': 0.456, 'max_annual': 51200}, 'raffles_electronic': {'base': 5500, 'rate_pct_of_receipts': 3.583, 'max_annual': 51200, 'note': 'commission bills actual verification/investigation expenses in addition to this schedule'}}, 'event_license_or_permit_fee_schedule_usd': {'fundraising_event': {'base': 200, 'rate_pct_of_receipts': 3.318, 'max_annual': 1600}, 'recreational_gaming_activity': {'base': 70, 'rate_pct_of_receipts': None, 'max_annual': None}, 'special_property_bingo_or_change_of_bingo_premises': {'base': 35, 'rate_pct_of_receipts': None, 'max_annual': None}}, 'fee_is_variable': True, 'fee_formula_text': "base license fee + a percentage-of-gross-gambling-receipts rate (the base fee is credited toward the calculated quarterly amount), capped at a maximum annual license fee per license type -- see schedule. A separate 'event licenses or permits' schedule applies to one-off events (e.g. a single Fundraising Event permit) rather than a full annual organizational license; WSGC's own 'Fees for individuals' table (personal, not organizational, licenses) is out of scope for this cell."}} | Not yet researched | Unverified (no primary source yet) | Not yet researched |
| West Virginiachecked 2026-09-18 | {'cadence': 'annual (biennial election available after 5 consecutive timely annual filings)', 'due_rule': 'on or before 11:59 PM on June 30 each year (or every two years if a biennial election is made) -- W. Va. Code Sec. 59-1-2a(e)', 'fee_usd': 25, 'biennial_fee_usd': 50, 'statutory_basis': 'W. Va. Code Sec. 59-1-2a', 'late_consequence': "nonprofit corporations: $25 administrative late fee for an annual delinquency, $50 for a biennial delinquency (Sec.59-1-2a(h)(1)(B) -- a LOWER rate than the general $50/$100 late fee that applies to for-profit corporations, LPs, and LLCs); dissolution or revocation follows nonpayment after 30 days' certified-mail notice", 'filing_method': 'filed with the Secretary of State on forms it provides'} | {'llc': {'cadence': 'annual (biennial election available)', 'due_rule': 'on or before 11:59 PM on June 30 each year -- IDENTICAL statute and window as nonprofit and for-profit corporations (W. Va. Code Sec.59-1-2a)', 'fee_usd': 25, 'biennial_fee_usd': 50}, 'for_profit_corp': {'cadence': 'annual (biennial election available)', 'due_rule': 'on or before 11:59 PM on June 30 each year -- IDENTICAL statute and window as LLCs and nonprofit corporations', 'fee_usd': 25, 'biennial_fee_usd': 50}, 'delta_vs_nonprofit': 'West Virginia is unusually uniform: LLCs, for-profit corporations, limited partnerships, AND nonprofit corporations are all governed by the SAME single statute (Sec.59-1-2a), pay the IDENTICAL $25 annual / $50 biennial report fee, and file on the IDENTICAL June 30 deadline. The only confirmed difference is the LATE fee: nonprofits pay a reduced $25/$50 late fee versus $50/$100 for every other entity type -- the sole point of favorable nonprofit treatment in this mechanism.'} | {'registration_required': True, 'registering_agency': 'West Virginia Secretary of State (registration); enforcement is shared among the Secretary of State, Attorney General, and prosecuting attorneys', 'statute': 'W. Va. Code Sec. 29-19-5(a)', 'trigger': 'prior to any solicitation of contributions, donations, or grants in West Virginia, unless exempt under Sec.29-19-6', 'small_organization_exemption_threshold': "$50,000 in public contributions, donations, or grants during a calendar year if no professional solicitor or fundraiser is employed (per the related own charitable_solicitation_registration cell)"} | {'form': 'registration statement, sworn, on forms prescribed by the Secretary of State', 'trigger': 'prior to any solicitation of contributions, donations, or grants in West Virginia', 'fee': "$15 for organizations collecting under $1 million per year; $50 for organizations collecting over $1 million per year (per the related own charitable_solicitation_registration cell)", 'content_required': ['organization name and purpose', 'principal address and any in-state office addresses (or custodian of financial records if none)', 'chapters/branches/affiliates in West Virginia', 'place, date, and form of legal establishment', 'officers/directors/trustees and principal salaried executive staff officer', 'balance sheet + income/expense statement or fundraising financial statement for the preceding fiscal year, PLUS (if >$500,000 in contributions) an independent CPA audit report, OR (if $200,000-$500,000) an independent CPA financial review', 'IRS 501(c)(3) determination letter copy and most recent Form 990/Schedule A', 'direct vs. third-party solicitation statement', 'whether authorized/enjoined by any other governmental authority', 'general purpose(s) of solicited contributions', 'name(s) used to solicit', 'persons with final custody/distribution responsibility', 'professional fund-raising counsel/solicitor contract copies', 'amount of money received in the state']} | {'form': 'same registration statement as initial registration -- WV does not use a separate renewal form', 'due_rule': "ANNIVERSARY-based: registration is 'good for one full year' from the date filed and 'shall be refiled in the next and each following year' the organization solicits -- NOT a fixed calendar date (contrast the reviewed source set's Maine cell, a fixed Nov 30 date) and not FYE-anchored either; a distinct third rule-shape (W. Va. Code Sec. 29-19-5(a))", 'fee': 'same $15/$50 fee as initial registration, by annual gross collections', 'late_fee': "$25.00 per month for each month the registration is late (per the related own charitable_solicitation_registration cell)", 'discontinuation_rule': 'an organization that discontinues solicitation must file a final registration statement reflecting its activities during its last fiscal year of West Virginia solicitation'} | Unverified (no primary source yet) | {'separate_recurring_ag_filing_exists': False, 'regulatory_shape': "West Virginia routes ALL recurring charitable oversight through the Secretary of State's registration track (charity_registration_required/initial/renewal) -- there is no separate, distinct recurring filing owed to the Attorney General", 'AG_role': "the Attorney General (jointly with the Secretary of State and prosecuting attorneys) may bring an ENFORCEMENT action -- investigation, injunction, receivership -- per the related own ag_oversight_charitable_assets cell; this is complaint/violation-triggered, not a routine administrative calendar filing"} | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| Wisconsinchecked 2026-09-14 | {'agency': 'Wisconsin Department of Financial Institutions', 'filing_name': 'Annual report', 'entity_scope': ['domestic nonstock corporation', 'foreign nonstock corporation authorized to transact business in Wisconsin'], 'domestic_due_rule': "Each year after the calendar year of incorporation, during the calendar-year quarter in which the anniversary date of the articles' effective date occurs.", 'foreign_due_rule': 'During the first calendar quarter of each year after the calendar year in which the foreign corporation becomes authorized to transact business in Wisconsin.', 'domestic_nonstock_fee_cents': 4000, 'domestic_nonstock_online_fee_cents': 2500, 'foreign_nonstock_fee_cents': 8000, 'foreign_nonstock_online_fee_cents': 6500, 'report_fields': ['entity name', 'registered office street and email address', 'registered agent name and email address', 'principal office street address', 'directors and principal officers', 'foreign jurisdiction and fictitious name, if applicable']} | {'limited_liability_company': {'annual_report_required': True, 'domestic_due_rule': "Each year after the calendar year in which the articles of organization became effective, during the calendar-year quarter in which the anniversary date of the articles' effective date occurs.", 'foreign_due_rule': 'First calendar quarter of each year after the calendar year in which the foreign company became registered.', 'domestic_fee_cents': 4000, 'domestic_online_fee_cents': 2500, 'foreign_fee_cents': 8000, 'foreign_online_fee_cents': 6500}, 'business_corporation': {'annual_report_required': True, 'domestic_due_rule': 'Each year after the calendar year of incorporation, during the anniversary quarter.', 'foreign_due_rule': 'First calendar quarter of each year after authorization.', 'domestic_fee_cents': 4000, 'domestic_online_fee_cents': 2500, 'foreign_fee_cents': 8000, 'foreign_online_fee_cents': 6500}} | {'agency': 'Wisconsin Department of Financial Institutions', 'statutory_chapter': 'Wis. Stat. ch. 202', 'registration_required_before_soliciting': True, 'applies_when': 'A charitable organization solicits contributions in Wisconsin or has contributions solicited in Wisconsin on its behalf, unless an exemption applies.', 'small_volunteer_exemption_basis': 'Does not intend to raise or receive contributions over $25,000 in a fiscal year, all functions including solicitation are performed by unpaid persons, and no assets or income inure to or are paid to an officer or member.', 'exemption_overage_rule': 'If the small volunteer exemption would otherwise apply but contributions exceed $25,000, registration is due within 30 days after exceeding that amount.', 'internet_trigger': 'DFI FAQ treats registration as required for certain Wisconsin-directed internet solicitation, including more than $25,000 from 50 or more Wisconsin contributions through the website during the fiscal year.'} | {'agency': 'Wisconsin Department of Financial Institutions', 'form': 'Form #296 - Charitable Organization Registration Application', 'fee_cents': 1500, 'fee_label': 'Charitable Organization Application', 'required_before': "soliciting contributions in Wisconsin or having contributions solicited in Wisconsin on the organization's behalf, unless exempt", 'urs_acceptance': 'not confirmed from primary sources read', 'selected_forms': ['Form #296 - Charitable Organization Registration Application', 'Form #2252 - Convictions and Pending Charges, when required']} | {'agency': 'Wisconsin Department of Financial Institutions', 'registration_renewal_due_rule': 'Online renewal registration must be filed before July 31 each year.', 'registration_expiration_rule': 'All charitable organization registrations expire on July 31 each year.', 'renewal_fee_cents': 5400, 'late_fee_cents': 2500, 'annual_financial_report_due_rule': "Within 12 months after the organization's fiscal year end.", 'annual_financial_report_fee_cents': 0, 'annual_financial_report_online_filing': False, 'financial_report_forms': ['Form #1943 - Affidavit in Lieu of Annual Financial Report', 'Form #1952 - Wisconsin Supplement to Financial Report', 'Form #308 - Charitable Organization Annual Report']} | {'basis': 'Contributions during the fiscal year, subject to statutory adjustment.', 'tiers': [{'band': '<= $500,000 contributions', 'requirement': 'No CPA reviewed or audited financial statement threshold in the cited tier.'}, {'band': '> $500,000 and <= $1,000,000 contributions', 'requirement': 'Independent CPA reviewed financial statement.'}, {'band': '> $1,000,000 contributions', 'requirement': 'Independent CPA audited financial statement.'}], 'threshold_conditions': 'Thresholds are subject to statutory adjustment; DFI may waive the audited/reviewed financial report requirement on written application received within 90 days after fiscal year end.', 'measurement_period': "The organization's most recently completed fiscal year."} | none | {'sales_use_tax_certificate': {'name': 'Certificate of Exempt Status (CES)', 'agency': 'Wisconsin Department of Revenue', 'eligible_501c3_organizations': True, 'application_form': 'Form S-103', 'ces_renewal_cadence': "none -- the CES number is issued once and does not expire under ordinary circumstances; DOR's own FAQ describes only a single, one-time mass re-issuance event tied to a 2021 law change (2021 Wis. Act 1, old 6-digit numbers invalidated in favor of new 15-digit numbers), not a recurring periodic renewal requirement. No periodic renewal clock exists for a CES number whose underlying 501(c)(3) status is unchanged."}, 'franchise_income_tax': {'nonprofit_ubti_threshold_cents': 100000, 'form_4t_required_if_ubti_at_or_above_threshold': True, 'form_4t_due_rule': "Same time as federal Form 990-T, the 15th day of the 5th month after the nonprofit corporation's taxable year ends."}, 'property_tax': {'statutory_exemption_source': 'Wis. Stat. §70.11', 'includes_educational_religious_benevolent_institutions': True, 'administration_grain': "municipal/local -- Wisconsin property assessment (including exemption administration) runs through city/town/village assessors under Chapter 70's general assessment-district structure (Sec.70.03 et seq., confirmed within the same fetched chapter as Sec.70.11's exemption list); no state-level periodic renewal or re-certification clock applies to a Sec.70.11 exemption."}} | {'professional_fundraiser_or_fundraising_counsel': {'registration_form': 'Form #294 - Application for Registration as a Professional Fundraiser or Fundraising Counsel', 'professional_fundraiser_application_fee_cents': 5000, 'professional_fundraiser_renewal_fee_cents': 10700, 'fundraising_counsel_application_fee_cents': 5000, 'fundraising_counsel_renewal_fee_cents': 10700, 'fundraising_counsel_late_fee_cents': 2500, 'fundraising_counsel_bond_cents': 2000000, 'professional_fundraiser_custodial_bond_cents': 2000000, 'professional_fundraiser_noncustodial_bond_cents': 500000, 'professional_fundraiser_solicitation_notice_required': True}, 'raffle': {'agency': 'Wisconsin Department of Administration Division of Gaming, Office of Charitable Gaming', 'license_required': True, 'original_license_fee_cents': 5000, 'renewal_fee_cents': 2500, 'class_a_required_for_calendar_raffle': True, 'activity_list_due_rule': 'No later than the expiration date stated on the raffle license.', 'maximum_raffles_per_license_year': 365}} | {'unclaimed_property': {'agency': 'Wisconsin Department of Revenue', 'applies_to': 'businesses and other organizations with unclaimed funds', 'holder_report_required': True, 'holder_report_due_rule': 'November 1 for the filing period ending June 30; next business day if November 1 is a weekend or legal holiday.', 'electronic_filing_required': True, 'extension_available': '60-day extension request during September and October through My Tax Account', 'late_report_penalty_cents': 15000}} | Wisconsin nonprofit compliance calendar summary derived from the cited DFI, DOR, DOA, and statutory cells.Derived from this row's cited cells: SoS periodic report; LLC/corp baseline; Charity registration required; Charity registration initial; Charity annual renewal; Financial statement thresholds; AG annual report of charitable assets; State tax exemption maintenance; Fundraising activity permits; Other recurring | Not yet researched |
| Wyomingchecked 2026-09-11 | {'cadence': 'annual', 'due_rule': 'on or before the first day of the anniversary month of formation/registration, every year', 'fee_usd': 25, 'late_fee_or_consequence': 'subject to administrative dissolution if not paid within 60 days of the due date', 'filing_method': 'online (wyobiz.wyo.gov Annual Report wizard) or paper', 'fields_differ_from_forprofit': 'nonprofits are not asked for the asset/capital information used to compute the profit-entity license tax; otherwise same officer/director name-and-address fields'} | {'corporation': {'cadence': 'annual', 'due_rule': 'first day of the anniversary month of formation', 'fee_basis': 'license TAX: greater of $60.00 flat or 0.02% (two-tenths of one mill, $0.0002/dollar) of capital, property and assets located and employed in Wyoming', 'statute': 'W.S. 17-16-1630(a)'}, 'llc': {'cadence': 'annual', 'due_rule': 'first day of the anniversary month of organization', 'fee_basis': "license FEE (not 'tax' — a real terminology difference): identical formula — greater of $60.00 flat or 0.02% ($0.0002/dollar) of capital, property and assets located and employed in Wyoming", 'statute': 'W.S. 17-29-209(a)'}, 'delta_vs_nonprofit': "the for-profit baseline is asset-based (must disclose WY capital/property/assets to compute the fee); the nonprofit annual report (the related sos_periodic_report / annual_report cells) is a flat $25 with no asset disclosure at all"} | Not yet researched | Not yet researched | Not yet researched | Not yet researched | n/a | {'income_tax_exemption_renewal': 'n/a — Wyoming has no corporate income tax at all (W.S. 39-12-101 preempts the field); there is no exemption to maintain or renew', 'sales_tax_exemption_renewal': 'No periodic renewal for an established organization. WY DOR Rule Ch.2 §9(c) (011-2 Wyo. Code R. §§2-7): a verified 501(c)(3) "shall be issued an exemption approval letter on this documentation alone"; the organization\'s ongoing duty is to notify the Department if the qualifying conditions change (§9(c)(iii)), not to re-file periodically. Narrow exception: an organization existing less than 3 years with insufficient history to meet the 65%-of-income-on-programs test "may be issued exemption approval for one (1) year" (a provisional/probationary approval for new orgs, not a general renewal cycle).', 'property_tax_exemption_renewal': 'No periodic renewal; county-administered. Confirmed both from the statute (W.S. 39-11-105, no re-filing clause) and an actual county application form (Carbon County, fetched the source review): the exemption is applied for once with the county assessor and the property owner\'s only ongoing duty is to notify the assessor "immediately" if the status or use of the property changes — no annual/periodic re-application language anywhere on the form. Per cell-encoding ruling (i)\'s scope note, property-tax exemption maintenance is COUNTY-administered here, which resolves this sub-question as a confirmed absence at the state grain.'} | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched |
| District of Columbiachecked 2026-09-14 | {'cadence': 'biennial', 'agency': 'Mayor / DLCP Corporations Division', 'due_rule': 'first report due by April 1 of the year after the public organic record becomes effective; subsequent reports due by April 1 of each second calendar year thereafter', 'applies_to': 'domestic filing entities, limited liability partnerships, and registered foreign entities', 'nonprofit_fee_usd': 80, 'nonprofit_late_fee_usd': 50} | {'baseline_periodic_report': {'cadence': 'biennial', 'due_rule': 'same statutory report rule applies to domestic filing entities and registered foreign entities: first April 1 after formation/registration year, then April 1 every second calendar year', 'for_profit_entity_fee_usd': 300, 'for_profit_late_fee_usd': 100, 'nonprofit_entity_fee_usd': 80, 'nonprofit_late_fee_usd': 50}, 'delta_vs_nonprofit': 'D.C. uses the same biennial-report cadence for the broad domestic filing entity / registered foreign entity baseline, but DLCP lists a higher for-profit biennial report fee ($300) and late fee ($100) than the nonprofit fee ($80) and late fee ($50).'} | See source. | {'form_or_instrument': 'certificate of registration application; DLCP Charitable Services business license category', 'filing_timing': 'application filed with the Mayor at least 15 days before the certificate becomes effective', 'agency_processing_rule': 'certificate issued within 10 days after application filing unless additional information is required', 'dlcp_charitable_services_fee_schedule': [{'category': 'Charitable Exempt', 'fee_usd': 0}, {'category': 'Charitable Solicitation', 'term': '2-year license', 'fee_usd': 99}, {'category': 'Charitable Solicitation', 'term': '4-year license', 'fee_usd': 198}], 'listed_requirements': ['Certificate of Occupancy/Home Occupation Permit', 'Corporate Registration, if applicable', 'IRS Determination Letter', 'Certificate of Exemption/FR-164 Exemption', 'Tax Registration & Clean Hands Certificate']} | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | {'unclaimed_property': {'applies': 'yes, for holders with reportable unclaimed property', 'agency': 'Office of Finance and Treasury, Unclaimed Property Unit', 'annual_report_required': True, 'due_rule': 'reports and remittances due October 31 each year for corporations, government agencies, banks, and other financial institutions for the fiscal year ending the preceding June 30; insurance companies due April 30 for the preceding December 31 calendar year', 'penalty': '15% penalty on late remittances', 'negative_report_rule': 'negative or none reports are required only for life insurance holders and companies domiciled in the District of Columbia', 'filing_method': 'NAUPA-format electronic reporting through DC Unclaimed Property'}} | Unverified (no primary source yet) | Not yet researched |
Field definitions
- Sos Periodic Report
- Cadence (annual/biennial/none) for the Secretary of State's recurring nonprofit report, due-date rule, fee, late fee, and whether non-filing triggers administrative dissolution. np-rollup contributor.
- Charity Registration Required
- Whether soliciting donations requires AG/charities-regulator registration in this state, reused from the compliance_calendar cell family (distinct field, same underlying fact as np-charity-registration's own `registration_required`, presented as one line of the calendar rather than decomposed). An S2/S3/S4 'N' carries the visible scope on this line too (A2): who must register, on what condition, with whom, and under what citation.
- Charity Registration Initial
- Initial charitable-registration form, fee (tiered where applicable), required attachments, and whether the Unified Registration Statement is accepted.
- Charity Annual Renewal
- Renewal form, due-date rule, fee schedule, extension rules (automatic with federal Form 8868 or separate request -- counsel's second-pass addendum governs which couplings may be asserted), late penalty, and what is filed with it. np-rollup contributor.
- Financial Statement Thresholds
- The revenue/contribution bands at which the state requires none/compiled/reviewed/audited financial statements. Cell carries the full `threshold` / `basis` / `threshold_conditions` sub-structure per rulings (e)/(f)/(f2): `basis` in {revenue, contributions, assets}, every tier preserved with its instrument (never collapsed to a binary), attributed to the statute never to the reader; `threshold_conditions` records conditional predicates (e.g. IL's paid-fundraiser-staff bump, NJ's Long-Form-only limitation) that change the answer and are not themselves the threshold. The measurement period renders with the basis whenever it is not the single latest fiscal year, in basis text or `threshold_conditions`.
- Ag Annual Report Of Charitable Assets
- Separate Attorney General reporting for charitable trusts/holders of charitable assets (e.g. CA RRF-1, MA Form PC) -- form, fee, due rule, thresholds. np-rollup contributor.
- State Tax Exemption Maintenance
- Whether income/franchise exemption must be renewed or re-certified, sales-tax exemption certificate renewal cadence, and property-tax exemption filing -- resolved at the STATE grain per ruling (i)'s scope note (a statute delegating property-tax exemption to county assessors is a confirmed absence at the state grain, not an unknown). np-rollup contributor.
- Fundraising Activity Permits
- Raffle/bingo/gaming registrations and annual reports; professional fundraiser and fundraising-counsel registration. For each activity, the permit-status sub-value uses the per-activity four-value mechanism enum `license_or_permit_required` | `registration_or_notice_required` | `permitted_on_statutory_conditions` | `not_permitted`, plus typed unknown. Every size/locality tier renders. `none` is unavailable for a gaming activity. Solicitor/counsel registration keeps its plain description.
- Other Recurring
- Any other recurring obligation the regulator lists for a public charity not captured by the named fields (e.g. annual officer lists, unclaimed-property reports, state-specific solicitation disclosure statements).
- Calendar Summary
- A human-readable one-paragraph annual calendar for a small public charity in this state, built only from this row's other cells -- never an independently asserted fact.
Field definitions are listed below the table. Hover a cell for its source note. Typed unknowns (e.g., “Portal not observable”) are methodological limits, not data gaps.
Research scope
This matrix covers recurring state-level compliance obligations for a general-purpose 501(c)(3) public charity. It records due rules, thresholds, and state regulator requirements from primary sources; fixed federal Form 990-family facts are transcluded from the federal reference matrix.
Sources
Per-row primary-source citations live in the matrix companion file. The full source taxonomy lives at /about/source-registry/, and the research method at /about/methodology/.
Boundaries
Private Pierce is not a law firm.
Private Pierce does not provide legal advice.
This page is not a substitute for the advice of an attorney.
Frequently asked questions
Does this page compute filing dates?
No. The calendar records each state's published rule, cadence, window, or on-request condition. It does not compute an organization's filing date from its fiscal year, registration date, revenue, or activities.
Why are some obligations shown as unverified?
A value is withheld when the source chain is not bound to an official primary source. The cell remains visible as an unverified source-chain limitation rather than being converted into a fact.
How does this relate to the regulator-count page?
The regulator-count page is derived from four contributor obligations in this calendar: Secretary-of-State periodic reports, charity annual renewal, Attorney General charitable-assets reports, and state tax-exemption maintenance.