Charities that seek to maintain nationwide state charitable solicitation registration know that the various states’ laws, practices, and procedures are constantly changing. Recent changes to state solicitation registration requirements for nonprofits include the following:
California – Schedule B No Longer Required
The U.S. Supreme Court recently ruled against the California Attorney General in Americans for Prosperity Foundation v. Bonta in their requests for a fully disclosed copy of Schedule B. Effective July 1, 2021, a charity no longer is required to submit their form 990 with a copy of Schedule B with the renewal application.
Tennessee Charitable Solicitation Registration Fee Reduction
Starting July 1, 2021 through June 30, 2022, the state of Tennessee is reducing all fees for registrations submitted for charities and professional solicitors to a flat fee of $10.
Kansas Charitable Solicitation Registration Filings Now Filed with Office of Attorney General
Effective May 27, 2021, all services to meet registration requirements for charitable organizations, professional fundraisers and professional solicitors have moved from the Kansas Secretary of State to the Office of the Attorney General. In addition, all the state registration forms have been updated and some are revised, and the filing fee is now $25 for all filings.
July Charitable Solicitation Registration Reminders:
FYE February 28: The charity’s tax return (form 990) with the IRS is due July 15th. File the IRS extension form 8868 if additional time is needed. Also, file extensions for all states where the charity is registered that expires July 15th and any states whose anniversary* expires in around the same time.
FYE August 31: The charity’s IRS extension to file the tax return (form 990) expires July 15th. Prepare and submit all registrations that have expired and/or coming due July 15th and in the next month or two.
FYE November 30: File extensions for all states where the charity is registered that expires July 15th and any states whose anniversary* expires in around the same time. If the charity is registered in North Carolina, no further extension will be granted past July 15th. If the charity prepared an audit, it can be submitted with the North Carolina application in lieu of the tax return (form 990).
*Note that some states that expire on an anniversary require the registration to be submitted with an extension request solely for the financials (e.g. Florida), or with estimates (e.g. Nevada).
Ellis Carter is a nonprofit lawyer with Caritas Law Group, P.C. Ellis advises nonprofit and socially responsible businesses on corporate, tax, and fundraising regulations. Ellis is licensed to practice in Washington and Arizona and advises nonprofits on federal tax and fundraising regulations nationwide. Ellis also advises donors with regard to major gifts. To schedule a consultation with Ellis, call 602-456-0071 or email us through our contact form.