NASCO State Charities Registration Survey

Last compiled October 2026

No registration/licensing

Limited registration

General registration

Licensing required

State	Regulator 1 / Contact	R1 URL	Regulator 2 / Contact	R2 URL	Statutory Citation	Initial Registration	Annual Renewal	COVID / Relief	Accept URS	E-file

#map Map

State/Agency,Website,Statutory Citation,"Initial Registration  Requirements","Annual Registration/  Reporting/Renewal Requirements",Program Email Address,"E-file  (Optional / Required):"
"Alabama /Attorney General Consumer Affairs Section; 501 Washington Avenue
Montgomery, AL 36130
334-242-7335
800-392-5658",https://www.alabamaag.gov/consumerlicense,Code of Ala. § 13A-9-70 et seq.,"Registration fee, $25.",Annual Registration required.  Financial report must be filed annually within 90 days of fiscal year end. Charity can file 990 or financial report,,Not required - registration forms provided online to be printed and mailed
"Alaska/Department of Law,
Attorney General's Office/Fair Business Practices Section; 1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501
907-269-5100","http://www.law.state.ak.us/d
epartment/civil/consumer/cp
_charities.html","Alaska Stat.
§45.68.010 et seq.","Registration fee, $40. Charities
must register online.","Registration expires on September 1st of each
year. Charity can file 990 or financial report",,"Not required -
registration forms provided online to be printed and mailed"
"Arizona Secretary of State 
Business Services Division
1700 W Washington St., Fl 7
Phoenix AZ 85007-2808
602-542-6187","https://www.azsos.gov/business/
charities","A.R.S. 13-3722(A),
et seq.","Only Veteran’s Charitable
Organizations must file if a person is soliciting money or other support in the name of an organization.",https://azsos.gov/business/other-services/veterans-charities-organizations/veterans-charities-list,,"Not required -
registration forms provided online to be printed and mailed"
"Arkansas/Secretary of State/ Business and Commercial Services
1401 W. Capitol, Suite 250, Little Rock, AR 72201
501-683-0094
charities@sos.arkansas.gov",https://www.sos.arkansas.gov/bu siness-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities,"A.C.A. § 4-28-401 et
seq.",See https://www.sos.arkansas.gov/u ploads/SoS_-CharitableRegistrationInArkans as.pdf,"Fiscal year end December 31st: Financial report/990 due 4.5 months after fiscal year end. Fiscal year end not December 31st: Financial reports/990 due May 15th or, upon request, within 6 months after the end of the fiscal year.
Independent CPA audit required if gross revenue exceeds $500,000",,
"California/Registry of Charitable
Trusts;
PO Box 903447
Sacramento, CA 94203-4470
916-210-6400",www.oag.ca.gov/charities,"CAL. GOV'T CODE §
12580, et seq., California Code of Regulations, Title 11,
division 1, chapter 4,
sections 300-316
and chapter 15,
sections 999.6-
999.9.5.","Initial registration for domestic
and foreign organizations doing business or raising charitable funds in state. Foreign charitable organizations must obtain certificate of authority and franchise tax exemption.
Over 200 cities and counties have solicitation ordinances that may require registration. $25 Initial Registration fee.","Form RFF-1, CT-TR-1 Form for organization with
less than $50,000 in revenue and copies of any IRS 990, 990ez or 990PF due annually 4.5 months after end of fiscal year ($25-300 fee based on gross revenue scale). Audited financial statements required if gross revenue equals $2,000,000 or more. Fundraisers also have reporting requirements. For more information visit our website.",,Optional
"Colorado Dept. of State
Business & Licensing Division
1700 Broadway, Ste. 550
Denver, CO 80290
303-894-2200
www.coloradosos.gov",www.coloradosos.gov,"6-16-101 C.R.S. et
seq.; Rule 9 of 10
CCR 1505-9","Must register online, $10 fee.","Registration renewal due 7.5 months after end of
fiscal year, if extension granted by IRS.  Otherwise, the renewal is due 4.5 months after end of fiscal year. May file an exemption form (no filing fee).",,"Required - All
filings required or permitted by the CCSA shall be made electronically. Rule 2.1 of 10 CCR
1505-9."
"Connecticut/
Attorney General (Enforcement): Special Lititgation/Charitable Trusts 165 Capitol  Avenue
Hartford, CT 06106
Department of Consumer Protection (Registration) 450 Columbus Boulevard
Suite 801
Hartford, CT 06103
860-713-6000
dcp.publicharities@ct.gov ctCharityHelp@ct.gov","https://portal.ct.gov/DCP/Charitie
s/Charitable-Solicitation-Registration-Information","Conn. Gen. Stat. §
21a-190a  et seq.","Organizations required to file an
initial application, a copy of the most currently filed, fiscal year-end of the filed IRS 990, 990EZ, 990N or 990PF and audit (if applicable). An audit is only required if gross revenues exceed $500,000.00. Claim of Exemption: A claim of exemption is filed once if the organization claims this status. If an organization is claiming an exemption using the $50,000 threshold and it goes over the limit 2 of 3 years, it will need to register.","Application for registration is made annually. An
organization which has never been registered with Connecticut files an initial application using the initial application form, which can be downloaded from the Department of Consumer Protection website.Already-registered organizations receive a renewal registration application by mail from the Department.If a registered organization does not receive a renewal form or needs another copy, it can email ctCharityHelp@ct.gov and request a renewal form. There is an annual $50.00 registration fee. With both applications, the organization is required to submit a financial report of the organization’s most recent fiscal year as well as information about the organization, its personnel, and its purposes. The Department will mail a verification of registration to you when it is processed.",,"Optional - Note that
email address is required from all applicants."
"D.C./Dept. of Consumer and Regulatory Affairs;
1100 4th Street, SW Washington DC 20024
202-442-4311",https://dcra.dc.gov/service/domes tic-nonprofit-corporation,,Must obtain basic business license. Initial fee of $412.50.,Renew bi-annually with filing fee of $412.50.,,
"Delaware/Attorney General; Carvel State Building
820 North French Street Wilmington, DE 19801
302-577-8600",,,None,None,,
"Florida/Department of Agriculture
and Consumer Affairs; Terry Lee Rhodes Building 2005 Apalachee Parkway
Tallahassee, FL 32399-6500
850-410-3800
charities@FDACS.gov",www.FDACS.gov,"Fla. Stat. §496.401
et seq.","Annual registration, ranges from
$10 - $400 depending on annual gross contributions.","Audited or reviewed financial statement required if
annual contributions between $500k - $1mil. Audited financials for contributions above $1mil. Financial report or Form 990 to accompany registration annually or by 4.5 months after fiscal year end.",,Optional
"Georgia/Secretary of State/Georgia Charities Division;
2 Martin Luther King Jr. Dr. SE Suite 317, West Tower Atlanta, GA 30334
404-654-6021",https://sos.ga.gov/index.php/char ities/charities_register,"O.C.G.A §43-17-1, et
seq.","Initial registration, $35 fee.","Bi-annual report due on organization's renewal date. File form 990 if proceeds under $500,000. Certified financial statement required if proceeds are $1,000,000 or more; independent CPA review required if proceeds are $500,000-$1,000,000; If no funds have been collected, a signed statement from an officer of the organization must be submitted.",,
"Hawaii Dept. of Attorney
General/Tax Division;
425 Queen St.
Honolulu, HI 96813
808-586-1480","https://ag.hawaii.gov/tax  
","HRS  §467B-1, et
seq.","Initial registration online. Fee
ranges from $25 to $600. No fee if gross revenue is below
$25,000.","Annual financial report due 10 business days from
the date of Form 990 filing.",ATGCharities@Hawaii.gov,Required
"Idaho/Attorney General;
700 W. Jefferson Street PO Box 83720
Boise, ID 83720
208-334-2400",www.ag.idaho.gov,,None,None,,
"Illinois/Attorney General;
/Charitable Trusts Bureau; 100 W. Randolph, 11th Floor Chicago, IL 60601-3175
312-814-2595","https://illinoisattorneygeneral.gov/
charities/index.html","225 I.L.C.S. 460, et
seq.","Initial registration for all
Charitable Organizations required to register &  annual financial reports for all non-exempt organizations, $15 fee.","Charitable Organization Annual Financial Report
due within 6 months of fiscal year end. Audited CPA financial reports must accompany charity's report if gross contributions are $300,000 or more or if the charity employs a professional fundraiser collecting contributions of $25,000 or more.",,
"Indiana/Attorney General/Consumer Protection Division;
Indiana Government Center South
302 W. Washington St, 5th Fl Indianapolis, IN 46204-2770
317-232-6201
800-382-5516",,,None,None,,
"Iowa/Attorney General/Consumer
Protection Division;
1305 E. Walnut
Hoover State Office Building 2nd Floor
Des Moines, IA 50319 515-281-5926",https://www.iowaattorneygeneral. gov/for-businesses/charitable-trust-registration,"Iowa Code
§§633A.5101-.5108",Initial registration of charitable trust. No fee.,Annual registration.,,Optional.
"Office of Kansas Attorney General
General's Office 
120 SW 10th Ave, 2nd Floor
Topeka, KS 66612-1597

Kansas/Secretary of State;
First Floor, Memorial Hall 
120 SW 10th Avenue 
Topeka, KS 66612-1594
785-296-4564",https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration,"K.S.A. §17-1759 et
seq.
Defined in K.S.A. 17-1760 ","Initial registration, $35 fee.","Financial report due within 6 months of fiscal year
end. If more than $500,000 raised, must file audited financial statement.
Renewal fee is $25.",cprotect@ag.ks.gov,Not required
"Kentucky/Attorney
General/Division of Consumer Protection;
1024 Capital Center Drive Suite 200
Frankfort, KY 40601-8204
502-696-5389","https://ag.ky.gov/Priorities/Protect
ing-Kentuckians/charity/Pages/registr ation.aspx","KRS §367.650 et
seq.","Initial registration, no fee.
Registration documents may be submitted on a CD in a .PDF format.","Annual registration.  Form 990 due at the same
time as due with the IRS (15th day of the 5th month after the fiscal year end month).",,Not required
"Louisiana/Department of Justice
Consumer Protection Section; 1885 North 3rd Street, 4th Floor Baton Rouge, LA 70802
225-326-6463
1-800-351-4889","https://www.ag.state.la.us/Page/
CharitableOrganizations","La. R.S. §51:1901 et
seq.","Registration prior to campaigns
for organizations using professional solicitors. $25 fee.","Renew registration annually. File URS and
updated information, if any.",,Not required
"Maine/Charitable
Solicitations/Department of Professional & Financial Regulation;
35 State House Station Augusta, ME 04333-0035
207-624-8603",https://www.maine.gov/pfr/profes sionallicensing/professions/charit able/index.html,"9 M.R.S. §5001 et
seq.","Initial registration, $20 fee.","Financial report must be filed with commissioner by November 30th, at the same time as the registration renewal. $20 renewal filing fee.",,
"Maryland Secretary of State 
Charities Division 
State House
Annapolis, MD 21401
410-974-5534",https://sos.maryland.gov/Charity/ Pages/Registering-Charity.aspx,"Md. Business Regulation Code Ann. §6–101 et seq.
","Initial registration. Fee ranges from $50 to $300 depending on annual charitable contributions. No fee if proceeds less that
$25,000 and no professional solicitor is used.","Form 990 due within 6 months of end of most recently completed fiscal year. If proceeds are in excess of $750,000, audit is required by independent CPA; accountant's review if gross income from contributions is $300,000-$750,000.",,Not required
"Massachusetts/Attorney
General/Division of Public Charities;
One Ashburton Place, Boston, MA 02108
617-727-2200 x2101
charities@mass.gov",mass.gov/ago/charities,"M.G.L. ch. 12, § 8 et
seq; M.G.L. ch.v68,
§18 et seq.","1. Completed Form COR-92.
 2. A current copy of the organization's articles of incorporation and/or other governing instruments (bylaws/charter). 3. A copy of the organization's IRS tax determination letter or other confirmation from the IRS showing the tax exempt status of the charitable organization. If the organization has applied for tax determination with the IRS, but it has not been granted, submit a copy of the IRS Form 1023 (we will not accept the IRS Form 1023-EZ). 
4. A SIGNED COPY of the IRS Form 990, 990-EZ, or 990-PF. If the 990, 990-EZ, or 990-PF is e-filed with the IRS, submit a copy of the IRS E-Signature Authorization form (IRS Form 8879-EO), along with the 990. The Office of the Secretary of State form COF-85 may be filed in lieu of the IRS Form 990, 990-EZ, or 990-PF if your organization is exempt from IRS filing requirements or files the 990-N; ensure the COF-85 is signed if you submit this form. 
5. A. If the organization's charitable contributions are at least $400,000, but are less than $1,000,000 a financial review performed by an independent certified public accountant; OR B. If the organization's charitable contributions are at least $1,000,000 an audit performed by an independent certified public accountant. 
6. If the charitable organization is affiliated with any Maryland State agency (as described in COMAR 01.02.04.01L) and raised more than $1,000,000, you must submit an Audit and Agreed Upon Procedures Report with the application. 
7. A current list of the board of directors for the organization. This list should include the name and address of: (i) each officer, including each principal salaried executive staff officer, and each other person with final responsibility for the custody and final distribution of the charitable contributions made to the charitable organization; or (ii) each person who has custody of the financial records of the charitable organization if the charitable organization does not have a local office in the State. The address may match that of the physical address of the charity. 
8. A copy of all contracts with professional solicitors or fund-raising counsel and all subcontracts or other contracts in furtherance of such an agreement under which solicitation is conducted in Maryland. 
9. A check or money order made payable to the Secretary of State in payment of the registration fee. This fee is based on the organization’s level of charitable contributions received in its most recently completed fiscal year ($0-$300). If under $25,000 a fund-raising notice form to indicate the organization is soliciting in Maryland but receives less than $25,000 is not subject to the full set of registration requirements. ","Annual reports must be filed with a fee, ranging
from $35 to $2,000, based on gross support and revenue for the most recent fisacal year.
Organizations receiving $500,000 or more must file an audited financial statement. Organizations receiving more than $200,000 but less than
$500,000 must file a financial statement with accountant's review.  IRS forms 990 must be filed for organizations receiving more than $5,000;  990-N is not accepted.
File Forms PC and 990 4.5 months after fiscal year end.  6 month extension may be available if organization is registered and in compliance.",,"For initial
registrations only."
"North Carolina/Secretary
of State;
2 South Salisbury Street, Suite 5014
Raleigh, NC 27601 or
PO Box 29622
Raleigh, NC 27626-0622
919-814-5280
CSL@sosnc.gov",michigan.gov/charity,"MCLS §400.271 et
seq.","Initial registration, no fee.","Annual renewal, with financial report due within 6
months of fiscal year end. CPA audit or review required where public support is more than
$300,000 but less than $550,000. CPA audit required if public support is $550,000 or more.",,Optional
"Minnesota Attorney General
Charities Division
445 Minnesota Street, Suite 1200 
St. Paul, MN 55101-2130
651-296-3353","http://www.ag.state.mn.us/Charit
y/","Minn. Stat. § 309.50
et seq.","Initial registration, $25 fee.","Renew registration by the 15th day of the seventh
month following close of fiscal year. Annual report, financial statement, and copy of Form 990. Audit required if public contributions exceed $750,000.",charity.registration@ag.state.mn.us,Optional
"Mississippi/Secretary of State/Charities Division; PO Box 136
Jackson, MS 39205-0136
601-359-1599
charities.customerservice@sos.ms.g ov","https://www.sos.ms.gov/Charities
/Pages/default.aspx","Miss. Code Ann.,
§79-11-501 et seq.","Initial registration, $50 fee. Must register online.","Form 990 must be submitted annually with renewal registration filing. inancial report due annually with registration. File audited financial statement if proceeds exceed $500,000 or if professional fundraiser was used. Account review if revenue is between $250,000.",,
"Missouri/Attorney General/Public
Protection Unit; PO Box 899
Jefferson City, MO 65102 573-751-3321","https://www.ago.mo.gov/civil-
division/consumer/business-registrations/charitable-organizations-professional-fundraisers","§407.450 R.S. Mo. et
seq.","Initial registration, $15 fee.
501(c)(3) organizations are exempt from registration. A copy of the organization’s IRS tax exemption determination letter may be filed with the state to obtain exemption.","Annual registration. Annual report due within 2.5
months of fiscal year end.  Registration reinstatement is required if Annual report submitted later than 6 months after fiscal year end. $50 reinstatement fee.",,
"Montana/Attorney General; Office of Consumer Protection PO Box 200151
Helena, MT 59620-0151
406-444-2026",https://dojmt.gov/consumer/for-nonprofits-2/,,None,"All nonprofits, regardless of designation, must file an annual report with the Secretary of State’s Office. Annual reports need not be filed with the attorney general. Section 35-2-904, MCA.",,
"Nebraska/Attorney
General/Consumer Protection Division;
2115 State Capital Bldg. Lincoln, NE 68509
402-471-2682",,,None,None,,
"Nevada/Secretary of State;
202 North Carson Street Carson City, NV 89710-4201 775-684-5708","https://www.nvsos.gov/sos/licensi
ng/charitable-organizations",,"Initial registration required, no
fee.","Annual Registration expires one year from the end
of the calendar month of the initial filing.",,
"New Hampshire/Attorney
General/Register of Charitable Trusts;
33 Capitol Street
Concord, NH 03301-6397
603-271-3591",www.doj.nh.gov/charitable-trusts;,RSA 7:21 et seq.,"One-time registration fee, $25.","Annual report and Form 990 due within 4.5 months
of fiscal year end.
Annual reporting fee, $75. File audited financial statements if gross revenue exceeds $1,000,000.",,
,charitabletrusts2@doj.nh.gov,,,,,
"New Jersey/Division of Consumer Affairs /Charities Registration Section;
124 Halsey Street, 7th Floor PO Box 45021
Newark, NJ 07101
973-504-6215",https://www.njconsumeraffairs.go v/charities/Pages/default.aspx,"N.J. Stat.. §45:17A-
18 et seq.","Initial registration. Must register online. Fee ranges from $30 to
$250 depending on contributions.","Annual registration. Annual financial report due within 6 months of fiscal year end. File audited financial statement if gross revenue exceeds
$100,000.",,Portal filing only
"New Mexico/Office of Attorney
General/ Charitable Organization Registry;
201 Third Street NW, Ste. 300
Albuquerque, NM 87102
505-717-3500",https://www.nmag.gov/charities.a spx,N.M. Stat. Ann. §57-22-1 et seq.;,Initial registration online. No fee.,"Annual registration online.  Form 990 or financial report due within 6 months of fiscal year end.
Audited financial statement if total revenue exceeds $500,000.00.",,"Not required, strongly preferred - registration forms provided online can be printed and mailed."
"New York/Attorney General/
Charities Bureau;  For Fundraising Counsel and Professional Fund Raisers (Paid Solicitors):
The Capitol Albany, NY 12224
518-776-2160
Charities.fundraising@ag.ny.gov For Charitable Organizations: Registration Section
28 Liberty Street New York, NY 10005 212-416-8401
charities.bureau@ag.ny.gov",www.charitiesnys.com,"N.Y. C.L.S. Exec
§171-a, et seq.-organizations that solicit contributions in New York.
N.Y.C.L.S. EPTL
§ 8-1.4
organizations that conduct charitable activities/have charitable assets in NY.
NOTE - only one registation is required",Initial registration required to be completed online; fees vary based on org size.    .,"An annual financial report, consisting of New York Form CHAR500, IRS Form 990 and, if applicable, a CPA’s report due 4.5 months after fiscal year end. For organizations registering to solicit in New York with annual receipts over $750,000, report must include an audit report signed by an independent CPA;  for annual receipts between
$250,000 and $750,000, report must include a review report signed by an independent CPA. Any organization compensating a Professional Fundraiser or Fundraising Counsel, must submit an annual financial report regardless of revenue levels. In all cases, Form 990 is required.  Annual filing fees are $25 for soliciting organizations and, depending on the amount of net assets at the end of the year, range from $25 to $1500. An
organization required to register pursuant to both",,E-filing required.
"North Carolina/Secretary
of State;
2 South Salisbury Street, Suite 5014
Raleigh, NC 27601 or
PO Box 29622
Raleigh, NC 27626-0622
919-814-5280
CSL@sosnc.gov","https://www.sosnc.gov/divisions/c
harities","N.C. Gen. Stat.§
131F-1 et seq.;","Initial registration with $50 -
$200 fee. For parent organizations or affiliates filing on behalf of organizations: $100
- $400 fee.","Annual Registration required. Annual renewal due
5.5 months after fiscal year end. Automatic File form 990; audited financial statement optional.",,"Division requires
application signature page to be printed, notarized and mailed to the office."
"Ohio/Attorney General
/Charitable Foundation Section;
150 E. Gay Street, 23rd Floor Columbus, OH 43215-3130
614-466-3180
CharitableRegistration@ohioattorney general.gov","AG Website:
www.OhioAttorneyGeneral.gov Charitable Registration Page: https://www.ohioattorneygeneral. gov/Business/Services-for-Charities/Charitable-Registration","ORC Ann. § 1716.01
et seq.","Annual registration for out-of-
state charities and Ohio charities not already registered under the Ohio Charitable Trust Act.","Financial report due within 4.5 months of fiscal
year end.",,"Required – must
use the online registration system"
"Oklahoma/Secretary of State/
Business Filing Department; 421 N.W. 13th, Suite 210 Oklahoma City OK 73103
405-522-2520","https://www.sos.ok.gov/charity/D
efault.aspx","18 Okl. St. § 552.1
et seq.","Initial registration. $15 fee for
contributions under $10,000,
$65 for contributions above
$10,000.",Annual registration required.  990 not required.,,Optional
"Oregon/Department of Justice
Charitable Activities Section/ Oregon Department of Justice; 100 SW Market Street
Portland, OR 97201-5702
971-673-1880
charitable@doj.state.or.us","https://www.doj.state.or.us/charit
able-activities/",ORS 128.610 et seq.,"Initial registration.  No fee for
initial registration.  2 page registration form, to which organizations should attach articles, bylaws, and IRS determination letter.  No real monetary threshold for registration, except subject to minimum contact requirements for out of state charities.  Most significant exemption is for churches and similar organizations","Oregon is a register once, report annually state.
File within 4.5 months of fiscal year end, but can request 1 six month extension.  Report form includes a 2 page cover sheet to which 990 should be attached.  Also require audited financial statements, but only if they were prepared for some other reason.  Fees are based on both revenue and assets and total fees can range from
$20 to $2400.",,Optional
"Pennsylvania/Department of State/ Bureau of Charitable Organizations 401 North Street,
207 North Office Building Harrisburg, PA 17120
717-783-1720
Toll-free: (800) 732-0999 ST-CHARITY@pa.gov",https://www.dos.pa.gov/Business Charities/Charities/Pages/default. aspx,"10 P.S. § 162.1, et
seq.",Initial registration. $15 - $250 fee based on contributions.,"File within 4.5 months of fiscal year end.  Annual financial statement and Form 990. Internally prepared financial statement for organizations with revenues less than $50,000; reviewed or audited statement for organizations receiving between
$100,000 and $300,000; audited financial statement if received over $300,000.",,
"Rhode Island/Dept. of Business
Regulation/ Charitable Organization
Section;
1511 Pontiac Avenue
Building 69
Cranston, RI 02920
401-462-9588","https://dbr.ri.gov/divisions/charita
ble/","R.I. Gen. Laws §5-
53.1-1  et seq.","Initial registration. $90 fee. Must
submit all documents by CD or file online.","Annual renewal. Financial report audited by
independent CPA due annually. Where proceeds are less than $500,000, no audit required.
However, the state reserves the right to request an audit if budget is less than $500,000.",,
"South Carolina/Secretary of State;
1205 Pendleton Street
Suite 525
Columbia SC 29201
803-734-1790",https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities,S.C. Code Ann. §33-56-10 et seq.;,"Initial registration, $50 fee.",Two separate filings: Annual registration and annual financial report due within 4.5 months of fiscal year end.,,Optional
"South Dakota/Attorney General/
State Capitol;
1302 E. Hwy. 14, Ste. 3
Pierre, SD 57501
605-773-4400",,,None,None,,
"Tennessee Secretary of State Charitable Solicitations 
312 Rosa L. Parks Avenue Snodgrass Tower, 6th Floor 
Nashville, TN 37243
615-741-2555",https://sos.tn.gov/charitable,"Tenn. Code Ann. 48-
101-501 et seq.","Initial Registration fee of $50; new organizations required to file quarterly financial reports during first year of operation. If organization has completed a fiscal year of operation prior to registering, required to provide a copy of its most recent 990 and audit, if gross revenues, less any government and private foundation grants, exceeds $1 million. Bona fide religious and educational institutions are exempt from registration; organizations that solicit or intend to solicit less than $50,000 during a fiscal year are still required to register but do not have to pay any registration fees. See Tenn. Code Ann. 48-101-502 and 504. ","Renewal registration must be filed within six (6) months of fiscal year end; organizations required to provide copy of 990; if no 990 is filed, organization required to completed summary of financial activities which includes information concerning is gross revenues and expenses. Organizations with gross revenue, less any government and private foundation grants, that exceeds $1 million are required to file an audit. Filing fee is based on gross revenue ($80 - $240); $25 late fee assessed for each month, or portion thereof, that renewal registration is late. Organizations with gross revenue of less than $50,000 do not pay any registration fees or late fees. See Tenn. Code Ann. 48-101-506. ",Charitable.Solicitations@tnsos.gov,Required
"Texas/Secretary of State/Registrations Unit (public safety & veterans);
P.O. Box 13193
Austin, Texas 78711-3193
512-475-0775
Texas/Office of the Attorney General/Financial Litigation & Charitable Trusts Division (law enforcement telephone solicitation)
P.O. Box 12548
Austin, Texas 78711-2548          512-
463-2100","https://www.texasattorneygeneral
.gov/divisions/financial-litigation/charitable-trusts/registration-and-filings","11 Tex. Occ. Code
§1803.001, et seq. (public safety);
§1804.001, et seq. (veterans); Tex. Bus. & Com. Code §§
303.001 – 303.154
(law enforcement telephone solicitation)","Initial registration, $150 - $250 (public safety and veterans). Annual registration, $50 (law enforcement telephone solicitation).",Annual registration for public safety organizations and veterans' groups.  Annual registration for law enforcement organizations that solicit over the telephone. Form 990 due on the 15th day of the 5th month after the fiscal year end month (law enforcement telephone solicitation).   Foreign charitable organizations are required to obtain a Certificate of Authority if they have a physical location in Texas.,,
State/Agency,Website,Statutory Citation,"Initial Registration
Requirements","Annual Registration/
Reporting/Renewal Requirements",Program Email Address,"E-file
(Optional / Required):"
"Utah/Dept. of Commerce/
Division of Consumer Protection;
160 East 300 South
SM Box 146704
Salt Lake City, UT 84114-6704 801-530-6601
consumerprotection@utah.gov",www.dcp.utah.gov,"Utah Code Ann. §13-
22-1, et seq.;","Annual registration, $75 fee.","Renew annually. Most recent IRS Form 990,
990EZ, 990PF, or 990N with signature. If the applicant is not required to file a Form 990 or filed an IRS form 990EZ, 990PF, or 990N the applicant must attach a completed Statement of Functional Expenses. The form can be found on the Division’s website at https://dcp.utah.gov/businesses/charities.html.",,
"Vermont/Attorney General; 109 State Street
Montpelier, VT 05609
802-828-3171",,,None,None,,
"Virginia/Department of Agriculture
and Consumer Services/
Office of Charitable and Regulatory Programs;
PO Box 526
Richmond, VA 23218
804-786-1343","http://www.vdacs.virginia.gov/foo
d-charitable-solicitation.shtml","VA Code Ann. §57-
48 et seq.;",Initial registration - $100 fee.,"Annual registration within 4.5 months of fiscal year
end. $30 or $325 fee depending on previous year's gross contributions.
Certified treasurer's report for proceeds under
$25,000; certified audit or accompanying Form 990 if proceeds over $25,000.",,"No, an online
system application is under development with a projected roll-out in early 2021."
"Washington Secretary of State
Charities Program 
801 Capitol Way South 
PO Box 40234
Olympia, WA 98504-0234
360-725-0378",https://www.sos.wa.gov/charities/,"ARCW §19.09.010 et
seq.;","Initial registration, $60 fee.","Annual registration due within 11 months of fiscal
year end, $40 fee.",charities@sos.wa.gov,Required
"West Virginia/Secretary of State/ Charities Division;
One Stop Business Center 1615 East Washington Street Charleston, WV 25311
304-558-8000",https://sos.wv.gov/business/Page s/Charities.aspx,W. Va. Code §29-19-1 et seq.,"Initial registration with a $15 to
$50 fee on a sliding scale.","Annual audited financial report and Form 990. Independent audit required where proceeds exceed $500,000. Financial review required where proceeds are between $200,000 and $499,999. No audit required if proceeds are less than $100,000.",,
"Wisconsin Department
of Financial Institutions 
PO Box 7879
Madison, WI 53707-7879
608-267-1711",https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/GeneralInformation.aspx,"Wis. Stat. 202,
Subchapter II","Initial registration, $15 fee.","Annual registration due 7/31, $54 fee. Online
renewal.
Annual financial report due within 12 months of fiscal year end. Independent audit required where proceeds exceed $500,000. Independent review required if proceeds exceed $300,000. 990 required with form 1952",DFICharitableOrgs@dfi.wisconsin.gov,Paper
"Wyoming/Secretary of State OR Office of the Attorney General; Herschler Building East
122 W 25th St, Suite 100
Cheyenne, WY 82002-0020
307-777-7311
OR
Kendrick Building 2320 Capitol Avenue
Cheyenne, WY 82002
307-777-7841",,,None,None,,