Nonprofit Regulator Count by State
A derived comparison table showing how many distinct recurring state filing instruments each state maintains for a general-purpose 501(c)(3), with unknown rows withheld when any contributor is unresolved.
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 count describes how many separate filing regimes each state maintains; it is not a ranking, not a score, and not a recommendation to form or operate in any particular state.
| State | Regulator Count | Contributing Instruments | Federal 990 Note |
|---|---|---|---|
| Alabamachecked 2026-09-15 | 1 | ['AL charitable organization annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Alaskachecked 2026-09-12 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Arizonachecked 2026-09-12 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Arkansaschecked 2026-09-15 | 2 | ['AR nonprofit annual report', 'CR-03 Annual Financial Reporting Form'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Californiachecked 2026-09-12 | 2 | ['RRF-1', 'Statement of Information - Nonprofit (SI-100)'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Coloradochecked 2026-09-14 | 2 | ['CO Periodic Report', 'CO charitable organization annual renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Connecticutchecked 2026-09-14 | 2 | ['CT annual report', 'CT charity registration renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Delawarechecked 2026-09-12 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Floridachecked 2026-09-11 | 3 | ["DR-14 Consumer's Certificate of Exemption renewal", 'FDACS annual renewal statement', 'Sunbiz Annual Report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Georgiachecked 2026-09-14 | 2 | ['Georgia Secretary of State Annual Registration', 'Georgia charity registration renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Hawaiichecked 2026-09-12 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Idahochecked 2026-09-12 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Illinoischecked 2026-09-13 | 3 | ['AG990-IL', 'annual report', 'sales tax exemption (E) number renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Indianachecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Iowachecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Kansaschecked 2026-09-15 | 2 | ['annual report', 'charitable solicitation registration renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Kentuckychecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Louisianachecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Mainechecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Marylandchecked 2026-09-14 | 3 | ['Annual Update of Registration', 'annual report', 'sales and use tax exemption certificate renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Massachusettschecked 2026-09-14 | 3 | ['Form PC', 'Form ST-2 sales tax exemption certificate renewal', 'annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Michiganchecked 2026-09-14 | 3 | ['AG renewal registration statement', 'Annual Report', 'Charitable Trust Section annual report / financial statement filing'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Minnesotachecked 2026-09-14 | 2 | ['Annual Renewal / Annual Business Renewal', 'Charitable Organization - Annual Report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Mississippichecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Missourichecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Montanachecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Nebraskachecked 2026-09-13 | 1 | ['Nonprofit Biennial Report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Nevadachecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| New Hampshirechecked 2026-09-18 | 2 | ['NHCT-12 Annual Report', 'Quinquennial Report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| New Jerseychecked 2026-09-13 | 2 | ['Annual Report', 'CRI renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| New Mexicochecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| New Yorkchecked 2026-09-13 | 1 | ['CHAR500'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| North Carolinachecked 2026-09-14 | 1 | ['charitable solicitation license renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| North Dakotachecked 2026-09-13 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Ohiochecked 2026-09-14 | 3 | ['Charitable Ohio annual filing', 'charitable trust annual report', 'statement of continued existence'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Oklahomachecked 2026-09-18 | 1 | ['Form 101 renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Oregonchecked 2026-09-15 | 2 | ['CT-12', 'annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Pennsylvaniachecked 2026-09-13 | 3 | ['BCO-10', 'REV-72 / myPATH sales-tax exemption renewal', 'annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Rhode Islandchecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| South Carolinachecked 2026-09-18 | 1 | ['annual financial report or Form 990-family filing with Secretary of State'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| South Dakotachecked 2026-09-13 | 1 | ['annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Tennesseechecked 2026-09-14 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Texaschecked 2026-09-11 | 0 | [] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Utahchecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Vermontchecked 2026-09-14 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Virginiachecked 2026-09-14 | 4 | ['Form NP-1 renewal', 'VDACS/OCRP charitable organization annual renewal', 'Virginia SCC annual registration fee', 'Virginia SCC annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Washingtonchecked 2026-09-14 | 2 | ['Washington Secretary of State annual report', 'Washington charitable organization annual renewal'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| West Virginiachecked 2026-09-18 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Wisconsinchecked 2026-09-14 | 3 | ['Wisconsin DFI annual financial report', 'Wisconsin DFI charitable organization registration renewal', 'Wisconsin DFI nonstock corporation annual report'] | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| Wyomingchecked 2026-09-11 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
| District of Columbiachecked 2026-09-14 | Not yet researched | Not yet researched | Form 990-N (e-Postcard): gross receipts normally $50,000 or less. Form 990-EZ: gross receipts under $200,000 AND total assets under $500,000. Form 990: gross receipts $200,000 or more, OR total assets $500,000 or more. Form 990-PF: required of all private foundations regardless of size. |
Field definitions
- Contributing Instruments
- The de-duplicated list of distinct instrument names (ruling (j)) that produced this row's `regulator_count`, for audit -- e.g. ['RRF-1', 'REV-72'] for a state whose AG report and tax-exemption renewal are two distinct instruments.
- Federal 990 Note
- The fixed, transcluded caption stating that a federal 990-series return is also required in every state (ruling (i)(7)) -- identical across all 51 rows, sourced from np-federal's `form_990_family_thresholds`, never independently restated. Checked by `federal-row-transcluded-not-restated`.
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 is derived from the nonprofit compliance-calendar matrix. The count reads only four recurring state-level contributor obligations, deduplicates by filing instrument, excludes conditional activity-specific filings, and withholds the row when any contributor is unresolved.
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
What does the count include?
The count includes distinct recurring state-level filing instruments from four contributor obligations: Secretary-of-State periodic reports, charity annual renewal, Attorney General charitable-assets reports, and state tax-exemption maintenance.
What does the count exclude?
It excludes fundraising-activity permits, other conditional recurring duties, thresholds, one-time registration, LLC or corporation baseline filings, calendar-summary prose, and the federal 990-series return.
Why are some rows unknown instead of lower numbers?
If any contributor obligation is unresolved or chain-bound, the derived row is withheld. An unresolved contributor is never counted as zero.