State Charitable Solicitation Registrations and Other Filing Requirements

Did you know that states have their own laws requiring charitable organizations to register or file financial information? Most charitable organizations are aware of charitable solicitation registration requirements but may not be aware of other instances in which they must file. See below for information regarding state-specific filing requirements in BMSS markets.

Federal

“Foundation managers of Private Foundations must furnish Form 990-PF and Form 4720 (if applicable) to the Attorney General of each state required to be listed in Part VI-A, line 8a of Form 990-PF, the state in which the Foundation’s principal office is located, and the state in which the Foundation was incorporated or created. It must be sent to the Attorney General at the same time the return is filed with the IRS.”

Alabama

“Alabama law requires that charitable organizations and institutions that solicit contributions in or from this state register with the Attorney General’s Office. A fee of $25 is required for initial registration and for subsequent annual filings. Charitable organizations must file annually within 90 days of the close of its fiscal year. It must do this by submitting an annual financial report or a copy of its IRS Form 990, as set out by Ala. Code § 13A-9-71(g). The organization must also notify the Attorney General within 10 days of any change in the information required for registration.”

For online registration, renewal, 990-PF submission, and other information, visit the Alabama Attorney General’s office website.

Mississippi

The State of Mississippi set filing requirement tiers based on the amount of contributions received for charitable organizations registered pursuant to Section 79-11-503. These tiers changed, effective July 1, 2023. Each tier has separate requirements that should be reviewed and discussed with your BMSS professional.

A charitable organization shall renew registration by filing forms prescribed by the Mississippi Secretary of State and paying the fifty-dollar ($50.00) renewal fee on or before the fifteenth day of the fifth month following the close of the charitable organization’s taxable year.

Other States

The IRS recommends reviewing the National Association of State Charity Officials’ website to determine your organization’s filing requirement by state. We also recommend you contact the appropriate state agency for requirements that may apply in each state in which your organization operates.

Please contact your BMSS professional if you have any questions regarding state-specific filing requirements for your charitable organization. Visit our website for contact information, or you can call our office at (833) CPA-BMSS.