State Registration Blog

Connecticut No Longer Requires A 990 or Audit

Posted on Jul 13, 2018 in State Registration

Following the trend of other states, Connecticut no longer requires an IRS 990 or Audited Financial Statements to be included with each filing. The state however does reserve the right to request these....

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New Washington, DC Area Location

Posted on May 30, 2018 in State Registration

Labyrinth is moving its East Coast office to: 15829 Crabbs Branch Way, Rockville, MD 20855. This office is near Washington, DC and can assist Washington, DC, Maryland, and Virginia nonprofits with their charitable solicitation registration forms. We plan to hire soon and grow the Washington, DC office. We also have other offices to assist other nonprofits throughout the nation....

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Citizens United v. Schneiderman

Posted on Mar 19, 2018 in Legal News, Regulation, State Registration

Citizens United v. Schneiderman was a case brought by a 501(c)(4), Citizens United, who challenged New York’s donor reporting requirement. As part of its registration requirements New York has required a full copy of an organization’s IRS Form 990 including a complete Schedule B. Citizens United requested the Second Circuit Court of Appeals to declare this donor reporting requirement unconstitutional. The New York Attorney General, Eric Schneiderman, defended the disclosure requirement and stated that it was necessary for the his office to have this information to regulate the charities that register with the office. On February 15, 2018, the court issued an opinion upholding New York’s disclosure laws....

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Filing Washington, DC Corporate Filing

Posted on Jan 12, 2018 in District of Columbia, State Registration

If you work at a charity incorporated in Washington, DC or at a nonprofit registered to do business in DC, you need to file a biennial corporate report to keep in good standing in the district. While these biennial reports are not due until April 1st, they can be filed starting January 1st. So if your Washington, DC corporate registration is coming due this year, you can go ahead and file now. You will need a registered agent to list on this filing and will need to fill out some basic information such as the organization’s address and listing one or more board members. The most important thing to remember is to list the correct year in the year of the report field....

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IRS Form 1023-EZ Will Now Ask About An Organization’s Mission

Posted on Jan 8, 2018 in State Registration

The IRS Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code now requires a little more information than it had previously. The IRS 1023-EZ now asks the organization to either describe their mission or to describe their most significant activities that they have conducted. The IRS Form 1023-EZ is still far shorted than traditional IRS Form 1023 and is far easier and quicker way for an organization to be granted 501(c)(3) than by filing the full IRS Form 1023. The IRS Form 1023-EZ was created in 2014 to allow U.S. organizations with assets of no more than $250,000 and annual gross receipts of no more than $50,000 to have a simpler path to becoming 501(c)(3)s. In addition, to being a simpler form that the organization fills out, the fees that need to accompany the form are considerably less than the fee that must accompany the traditional IRS Form 1023 and those applying for 501(c)(3) status with the IRS Form 1023-EZ also have a much shorter wait for approval than those filing with the traditional IRS Form 1023, which often can take sever months to be approved....

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990 Filing Due Date

Posted on Nov 15, 2017 in State Registration

November 15th is the extended 990 filing due date for calendar year end charities.  If you are calendar year end organization and you haven’t filed your 2016 IRS Form 990 yet, you should soon.  Late fees for filing start at $20 per day, but can be up to $100 per day depending on the size of the organization.  If your organization was adversely affected by the hurricanes in Florida or Texas, the IRS has a provision for a special extension that you might be able to take advantage of. For June year end organizations, your initial due date for filing your 990 is also November 15th. You however can ask for a 6-month extension by filing IRS Form 8868....

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Don’t Delay Your Hawaii Annual Fee Payment!

Posted on Nov 9, 2017 in State Registration

Each year, registered charities file their annual report with the state of Hawaii, and the registration fee is invoiced via email upon approval of the filed report. The invoice is emailed to the organization and to the individual who filed the annual report. Payment for the registration fee is due within 15 days of the invoice being issued, and effective April 19, 2017, Hawaii’s online payment system will now automatically assess late fees for all registration invoices unpaid after 15 days. Late fees are $20 per day, up to a maximum of $1,000 for each annual report filed....

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You Can Send in Your Louisiana Registration

Posted on Aug 20, 2017 in Louisiana

Louisiana registrations are due October 1. The state does not want the registrations much more than 30 days prior to the due date, but you can start sending them in now. Registration is only required in Louisiana if your nonprofit has a contract with a solicitor and if you solicit contributions in the state....

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Johnson Amendment Changes

Posted on May 8, 2017 in State Registration

On May 4, 2017, during the National Day of Prayer event at the Rose Garden of the White House, United States President Donald Trump signed an Executive Order that allows tax-exempt churches to more actively participate in politics. During his campaign, President Trump had repeatedly promised to scale back the force of the Johnson Amendment, which is a provision that came into law in 1954 and which prohibits all IRS 501(c)(3) nonprofit organizations from endorsing or opposing political candidates....

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Utah No Longer Offers Exemptions for Membership Organizations

Posted on May 1, 2017 in State Registration

For years Utah offered an exemption for filing for membership organizations that only solicited their own members. This exemption was outlines in UCA §13-22-8(1)(a). However, on May 9th, 2017, this exemption will no longer be available as amendments to the Charitable Solicitations Act have been made and will go in to effect that day. For organizations that previously had received a membership exemption from registration the state and do not qualify under other exemption categories, such as being a public institution of higher learning, these organization will need to register in Utah if they plan to solicit contributions from residents of the state....

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