If I donate, how much of my contribution will go to the charity? 33 South State Street We recommend clicking on this link and printing out the complete detailed requirement instructions in PDF format. Sales Tax Exemption Section 3-520 CO-1 Registration Statement Registration Statement for Charitable Organizations. Filing Fee: $0. Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, DIRECTORS: Pursuant to section 108.10 of the General Not For Profit Corporation Act, the board of directors of a not for profit corporation shall consist of three or more directors. Include copies of your articles of incorporation, your nonprofit bylaws and an IRS exemption letter if the organization has received one. If your change increases the tax due to Illinois, you should file Form IL-990-T-X and pay the tax, penalty, and interest promptly. And as you know, the anniversary month is the month your corporation was formed. Form: Annual Return Form 990 Web Site: www.ag.state.il.us , file the Illinois Charitable Organization Annual Report, Form AG990-IL, along with the filing fee. Filing Fee: $50. PFR-02 Professional Fund-Raiser Annual Financial Report This is the summary first page of the financial report form required to be filed by professional fund-raisers. 100 W. Randolph St., 11th Floor (to be used for reporting periods ending after 1/1/2022). how much the charitable organization paid their three highest paid employees Form 1024 (for 100 West Randolph Street, 11th Floor. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation: Web Site: services.irs.gov/datamart/login.do (i) A natural person, resident in Illinois OR (ii) A corporation with a purpose clause that permits it to be the agent for other corporations, with an office in Illinois; (2) The registered office must be in Illinois and must be a street or road address, not just a P.O. Professional Fundraisers Contracts For more information about this filing, refer to the IRS website. Choosing a registered agent for your 501(c)(3) nonprofit is the second step in our complete guide, How to Start a Nonprofit in Illinois. If you have problems downloading any of these forms, please call the Charitable Trust Bureau at (312) 814-2595 for further assistance. We recommend clicking on this link and printing out the complete detailed requirement instructions in PDF format, Return to Building Better Charities Main Page. As of 2016, there were 22,743 nonprofit organizations in Illinois. Form CS-6 , "Professional Fund Raisers Bond", This Form must be filed by all Professional Fund Raisers that have access to or control of funds raised. If an Unincorporated Association: Constitution and all amendments and By-Laws of the Association. Professional Fundraising Consultant Registration Forms. In general, the annual report of your corporation is due before the first day of the corporations anniversary month each year. According to the Solicitation for Charity Act, any organization which collects funds for charitable purposes in Illinois must first register with the Charity Bureau of the Attorney Generals Office by filing the registration forms, the required attachments, and paying the registration fee. How to Form an Illinois Nonprofit Corporation | Nolo Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. Video guides walk you through the ExpressTaxExempt e-filing process. Note: For more information, refer to the Attorney General's Building Better Charities website. including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application Welcome to the registration and compliance page for Illinois nonprofit organizations. Service of process simply means receiving legal documents, such as a court summons. Start Your Illinois Nonprofit. AND THE NONPROFIT SECTOR, Hurwit & Associates 2021 All rights reserved. 15 days of receipt. Filing Fee: $10, Notes: Late fee is $3.00 Springfield, IL 62794-9447, Information: (217) 782-3336 Copy of the Federal Returns for the last three years (IRS Form 990 and IRS Form 990PF), if filed or if no Federal Returns were filed. News & Seminars File Illinois Charitable Organization at: Office of Illinois Attorney General. IF A CHARITABLE TRUST OR A LIVING INTER VIVOS TRUST: Declaration of Trust, and all Amendments thereto; Inventory and recent accounting. CHARITABLE CONTRIBUTIONS, TRUSTS & ENDOWMENTS, INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION, LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR, A Guide for Organizing Not-For-Profit Corporations, www.cyberdriveillinois.com/departments/business_services/annual_reports/nfp_instructions.html, http://www.ides.illinois.gov/Pages/Unemployment_Taxes_and_Reporting.aspx, "Frequently Asked Questions for Employers". Charitable Trust Bureau How to Choose a Registered Agent For Your Illinois Nonprofit Due Date: 6 months after end of fiscal year, Office of the Attorney General This method of funding unemployment insurance may require additional filings not listed here. A registered agent receives all official paperwork from the State of Illinois, they also receive any service of process a business may be served in a lawsuit. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law. Get your 501 (c) (3) approved - starting at $1,799 plus filing fees. The extension request must be in writing and received by our office prior to the due date. or Form CO-2 if the organization has been in existence less than one year; Charities that receive more than $15,000 but less than $25,000 only needs to file Form AG990-IL, Charities that receive less than $15,000 are not required to file annual reports. Springfield, IL 62756, Information: (217) 782-6961 Covington, KY 41012-0192, Information: (800) 829-1040 Your registered agent typically will receive correspondence, such as compliance information and tax notifications, on behalf of your organization. Submit Form STAX-1 Application for Sales Tax Exemption with a copy of the Articles of Incorporation; Bylaws; IRS 501(c)(3) determination letter; most recent 5102) Sec. Charitable Organization Annual Financial Report Forms. $15.00 Filing Fee, Check made payable to the "Illinois Charity Bureau Fund". Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Charitable Trust Bureau. IFC Report of Individual Fund-Raising Campaigns This is the campaign financial report form that is to be filed along with the PFR-01 for each fund-raising campaign conducted by the professional fund-raiser for the period of the report. Annual Non Profit Hospital Community Benefits Plan Form and Instructions, CBP-1 Community Benefits Plan Annual Report Community Benefits Plan Annual Report Form for Non Profit Hospitals To become a not-for-profit organization in Illinois, an organization needs to file Form NFP 102.10 with the Illinois Secretary of State's Office. You can file your articles online, in person, or by mail.The articles of incorporation cost $50 to file plus a payment processing fee of up to $4. After the initial filing of a charity registration, the Attorney General will determine if the purpose of the organization qualifies it for a genuine report exemption. You may choose to act as your nonprofits registered agent; you may also select a member of your board of directors or a reliable friend. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list. (617) 630-6900 Thats what a registered agent can do for you. When you hire a professional registered agent service, you can leave these tasks in their capable hands and truly focus on what matters most to your organization. Individuals must be Illinois residents that are at least 18 years of age. "Providing actionable and accessible guides and tools to help you succeed". e-Postcard for Small Exempt Organizations, Return of Organization Exempt From Income Tax, Tax Extension Form for Nonprofit tax returns (990 Extension), U.S. Income Tax Return for Certain Political Organizations, Short Form - Return of Organization Exempt From Income Tax, Exempt Organization Business Income Tax Return, California Exempt Organization Annual Information Return, Return for Credit Payments to Issuers of Qualified Bonds, Additional statements required to attach with the 990 Forms, Check your Nonprofit State Filing Requirements, Find the right 990 Form for your Organization, Find your 990 filings deadline and the applicable extended due date, Find the right 990 Form to file for your Organization, Form 990 Tax Filing Requirements for Charities, Form 990 Tax Filing Requirements for Churches, Form 990 Tax Filing Requirements for Employee Associations, Form 990 Tax Filing Requirements for Hospitals, Form 990 Tax Filing Requirements for Political Organizations, Form 990 Tax Filing Requirements for Parent Teacher Association, Form 990 Tax Filing Requirements for Schools, Form 990 Tax Filing Requirements for Sports Club, Form 990 Tax Filing Requirements for Veterans of Foreign Wars. State Change: If your change creates or increases the Illinois net loss for the year, you must file Form IL- 990-T-X showing the increa se in order t o carry the increased loss amount to another year. The Corporation may choose expedited or routine service. Attn: Annual Report Section You may file your nonprofits Articles of Incorporation and pay the $50 filing fee online through the Illinois Cyberdrive website. To obtain printed copies of Annual Non Profit Hospital Community Benefits Plan report submissions, send a written request to: Note: Non Profit Hospitals prepare their own reports, and the Attorney Generals office cannot guarantee the accuracy, quality or validity of the information. This site is maintained for the Illinois General Assembly to the Department of Employment Security's "Frequently Asked Questions for Employers". The Official Illinois Secretary of State collection of Business Services Not For Profit Corporations publications and forms. If you did not file a Federal Return or Report, explain why. PFR-01 Professional Fund-Raiser Registration Statement Registration statement for professional fund-raisers. It could take anywhere from 1 to 6 months after filing before receiving a determination letter, also known as a tax-exempt status from the IRS. Check or Money Order payable to the "Illinois Charity Bureau Fund" attached to Form PFR-06. Professional Fund-Raiser Annual Report Instructions - These are the instructions for completing and filing the professional fund-raiser report forms, fees, and all required attachments. Starting a Nonprofit in Illinois | What You'll Need - BryteBridge Starting a nonprofit organization | Illinois Legal Aid Online The annual financial report and fee are due within six months of the organization's fiscal or calendar year end. Form: Annual Report for Nonprofit Corporations Form PFR-02 , "Professional Fundraiser Annual Financial Report". By-Laws of the Corporation. using an approved IRS 990 e-File provider. SOLICITATION FOR CHARITY ACT 225 ILCS 460/1 et. A court summons is a document that requires a representative of your organization to appear before a judge because of a pending lawsuit. Furthermore, electing this method may require the organization to register and file in paper format. (2) A registered agent, which agent may be either an individual, resident in this State, whose business office is identical with such registered office, or a for profit domestic or foreign corporation, limited liability company, limited partnership, or limited liability partnership authorized to transact business in this State that is authorized by its statement of purpose to act as such agent, having a business office identical with such registered office. To learn more about this electronic filing requirement, read the IRS announcement. In some states, you will be asked whether you are electing a commercial or noncommercial registered agent. Registered agents also are in charge of accepting service of process documents. Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ) For more information, refer P.O. Building Better Charities The registered agent is the person or organization who agrees to accept legal notices on behalf of your not-for-profit. Instruction Sheet Instructions for registration as a charitable organization. Navigate to the CyberDriveIllinois site, enter the Organization's name in the search box, and submit the request. You must have at least one incorporator and the incorporator can be an individual (age 18 or older) or a corporation (domestic or foreign). Be sure to update your address. Illinois Nonprofit Principles and Best Practices The Attorney General's Charitable Advisory Council recommends the following document, developed by the Preserving the Public Trust Task Force sponsored by Donors Forum (now Forefront), as a guide for governance, management and legal compliance for Illinois nonprofits. P.O. Annual financial reports, including the form AG 990-IL, a copy SEE: CHARITABLE TRUST ACT 760 ILCS 55/1 et. Building Better Charities Registration and Annual Report Forms The following forms should be used when registering a charity or professional fund-raising organization with the Illinois Attorney General's Office or when filing annual reports as required by Illinois law. Within approximately two weeks, the Attorney Generals Charity Bureau will examine the registration statement and attachments and determine if the registration requirements are met. List of all business locations used for fund raising. Registering in all the states that require it (39 plus the District of Columbia) would cost up to approximately $3,000, depending on the size of your nonprofit. Copy of Illinois Form AG990-IL for each year of the Organization's existence, or Form CO-2 if the organization has been in existence less than one year; and b. Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Due Date: Annually before the first day of the month of incorporation, Secretary of State IF A REPRESENTATIVE OF A PROBATE ESTATE (Containing Charitable Gifts): Will and Letters of Office; Inventory; Declarations of Trust for any trusts into which the Will pours over and all Amendments thereto. 23, par. If your corporation is voluntarily dissolved or withdrawn, if it has expired or if it has not submitted annual reports for 3 years, you cannot file electronically reinstatement. If applicable, Form CO-3 , "Religious Organization Exemption Form". This report may be filed online at www.cyberdriveillinois.com/departments/business_services/annual_reports/nfp_instructions.html. . The annual report must be signed by an authorized officer and the chief financial officer. A registered agent receives all official paperwork from the State of Illinois, they also receive any service of process a business may be served in a lawsuit. If the charity is registered, the Attorney General's Charitable Trust Bureau can provide the following public information: Contact the Attorney General's Charitable Trust Bureau at 312-814-2595 (TTY: 1-800-964-3013) for copies of these materials. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Religious corporations or organizations established for religious purposes are exempt from report filing. Springfield, IL 62756, Information: (217) 524-8008 Trust Bureau can provide the following public information: CO-1 registration form The completed Articles of Incorporation is considered the 'Charter' of your corporation. Professional Fundraisers Annual Financial Reports Copy of Illinois Form AG990-IL for each year of the Organization's existence, Chicago, IL 60601-3175, Information: (312) 814-2595 Professional Fundraisers Six Month Financial Reports. File the completed Form CO-1, Charitable Organization Registration Statement, and Form CO-2, Charitable Organization Financial Information Form, by mail or in person. Charitable organizations and professional fund-raisers will find specific information on reporting requirements, rules and statutes, and the forms necessary for registering and reporting as required by law. Under Illinois law, fundraisers and charitable organizations are required to register each year with the Attorney General's office. A domestic corporation or a foreign corporation shall change its registered agent if the office of registered agent shall become vacant for any reason, or if its registered agent becomes disqualified or incapacitated to act, or if the corporation revokes the appointment of its registered agent. A copy of all contracts listed on Form PFR-06 along with the $25.00 Annual Filing Fee for Each Contract Filed or on File. by the. Chicago, IL 60601-3175, Information: (312) 814-2595 How do I know if a charity is using a professional fund-raiser? Recent laws may not yet be included in the ILCS database, but they are found on this site as. A not-for-profit organized under the Illinois General Not for Profit Corporation Act of 1986 for the purpose of providing charitable services to the community: The organization is domiciled in the State of Illinois, and provides charitable services exclusively in the State of Illinois. If the organization will have employees, the following filing is also required: Complete the online Business Registration Application. Not-for-Profit Articles of Incorporation - Illinois Secretary of State Find answers quickly by searching our extensive collection of articles and FAQs. info@hurwitassociates.com. FORM NUMBER: NFP 102.10. Our People Office of Illinois Attorney General A registered agent who can accept legal documents in the event your organization becomes involved in a lawsuit. CO-3 Religious Exemption Form Application for exemption from filing annual reports for religious organizations. Check out our other guides for a look at How to Start a Nonprofit Organization or How to Choose a Registered Agent in other states. You need to however pay all penalties incurred up to the current date of filing along with the fees for the filing. Charitable Trust Bureau Form PFR-01 , "Professional Fund Raiser Registration Statement". Form AG 990-IL reports on the following information: After the initial filing of a charity registration, the Attorney General will determine if the purpose of the organization qualifies it for a genuine report exemption. Choose a name for your corporation A Corporation cannot file for reinstatement electronically if it has been voluntarily dissolved or withdrawn; has expired; has more than six years of delinquent annual reports; has been revoked for failure to renew its foreign assumed name; has an outstanding unacceptable payment; has a current hold from the Illinois Department of Revenue; or has to change its corporate name to effect reinstatement. If a proper and complete annual report along with all fees and attachments is not received prior to the due date, a $100.00 late report filing fee (checks payable to "Illinois Charity Bureau Fund") is required by Illinois law. Edited by Marc Georges , Paige Cowett and Lisa Chow. 006-0148. Annual Report Filings - Not For Profit $25.00 Filing Fee, Check made payable to the "Illinois Charity Bureau Fund". Illinois nonprofit organizations will likely need to appoint and retain a registered agent. Charitable Trusts Bureau Building Better Charities - Filing Requirements - Illinois Attorney General As with any Illinois entity, you must appoint a registered agent for your organization. A copy of the IRS Determination Letter or if pending, submit a copy of IRS Form 1023 or 1024. More information for Charitable Organizations and Professional Fundraisers: Contact information: In the links below, consumers will find valuable information and tips on donating wisely. Nonprofit regulation in Illinois - Ballotpedia Web Site: www.irs.gov/charities b. Professional Fund-Raiser Registration Forms. Note that some transitional relief is available to 990-EZ filers. The Attorney Generals office can tell you if a charitable organization is registered and current in its reporting requirements. Form IFC , "Report Of Individual Fundraising", a separate form submitted for each campaign conducted. Return to Building Better Charities Main Page. PS-01 Professional Solicitor Registration Statement Registration statement for professional solicitors. Registration or Renewal of Name (Foreign) $50: $25: NFP 104.25: Cancellation of Foreign Registration: $5: $25: NFP 105.10/105.20: Change of Registered Agent/Office: $5: $25: or Money Order payable to the "Illinois Charity Bureau Fund". Copy of the Federal Returns for the last three years (IRS Form 990 and IRS Form 990PF), Article 5 of the Illinois General Not For Profit Corporation Act, Section 105.05, defines registered agents in the following way: (a) Each domestic corporation and each foreign corporation having authority to conduct affairs in this State shall have and continuously maintain in this State: (1) A registered office which may be, but need not be, the same as its place of business in this State. Illinois Attorney General - Building Better Charities Notes: This filing must be completed by all 501(c)(4) organizations including self-declaring organizations that do not file IRS Form 1024-A. Find a DMV Facility Find your nearest DMV facility and its available services. Revenue Division Form PFR-05 , "Explanation of Professional Fundraising Fees". How to Start a Nonprofit in Illinois - Harbor Compliance Registration; rules; penalties. If you are a domestic corporation (incorporated in Illinois), you can file an annual report electronically. The annual report must be signed by an authorized officer and the chief financial officer. a copy of the CPA audit report. Box 12192 101 West Jefferson St. You will list your registered agents name and contact details in Article 2. PDF Checklist for Illinois Charitable Organizations For-Profit and Not-For-Profit Subsidiaries, Lobbying & Political Activity Regulations, call Chicago nonprofit attorney James C. Provenza, Estate Planning for Unmarried Couples in Chicago, Challenges for Non-Profit Organizations in This Economy, The Biggest Threat to Your Tax-Exempt Status, Religious organizations and their affiliates, Membership organizations, such as fraternal, patriotic, social, educational, alumni organizations, and historical societies, Appeals for single individuals, such as volunteers who solicit charitable contributions for a named individual, Political organizations, bona fide unions, and political action committees, Volunteer firefighter organizations and their affiliates, Nonprofits operating a nursery for infants awaiting adoption. The Solicitation for Charity Act requires that an organization which registers late must pay a late registration fee of $200. CS-6 Professional Fund-Raiser Bond $10,000 Surety Bond form included with registration as a professional fund-raiser. To learn more, see our Privacy Policy or read about Privacy by Default. Business entities must be registered to operate in Illinois. 350 ExpressTaxExempt.com is part of the ExpressTaxZone line of products and is owned and managed in Rock Hill, SC. Charities that receive more than $150,000 in contributions or more than $25,000 using a professional fundraiser, must report: The Illinois Charitable Organization Annual Report. Note: Nonprofit organizations employing four or fewer persons in a given calendar year may be exempt from this requirement. Many nonprofits and other businesses choose to hire a professional registered agent service to ensure their organization remains in compliance at all times. Read through this page to explore everything related to the State of Illinois's registration and reinstatement process of charity organizations. You can file an electronic report even if your earlier filing was by paper and the Secretary of State's office has rejected it. When filing for reinstatement, a Corporation may NOT change its name, duration, or purpose. Newton, Massachusetts, 02461 All Rights Reserved. Seq. pending. I have just been solicited by a paid fund-raiser. Learn more at. You can list between three and seven directors on the on-line articles of incorporation. Exists to provide services essential to refugee and immigrant resettlement in East Central Illinois and to preserve their respective cultures. Web Site: www.irs.gov/charities Copyright 2017 By Hurwit & Associates. $15.00 Annual Report Filing Fee - make check or money order payable to "ILLINOIS CHARITY BUREAU FUND." Professional Fundraisers Annual Financial Reports. 501(c) tax-exempt organizations are automatically exempt from Illinois income taxes and need not apply for exemption. Charity registration carries a $15 fee and the annual renewal has the same $15 filing fee. There is a copying fee of 15 cents per page. If you are forming a new organization, you may also be interested in the following additional resources: a. how much money the charitable organization received Submit 2 sets of Articles of Incorporation (original plus a copy) to: Secretary of State In addition, some exceptions apply All annual reports (maximum of six years) and all fees due must be included when filing for reinstatement. Department of Business Services PFC-01 Professional Fundraising Consultant Registration Statement Registration statement for professional fundraising consultants. There is a copying fee of 15 cents per page. If you cannot find a charity in the Charitable Database, feel free to call 312-814-2595 (TTY: 312-814-3374) to find out if the charity was ever registered. Instruction Sheet These are the instructions for completing and filing the registration materials and fees required to be registered as a professional fund-raiser in Illinois. Forms: APPLICATION FOR REINSTATEMENT DOMESTIC/FOREIGN CORPORATIONS. PFR-06 Professional Fund-Raiser List of Charities and Contacts Form for reporting contract information between a professional fund raiser and a registered charitable organization. The president and chief financial officer must sign the registration. There is a $100 late fee. Web Site: www.revenue.state.il.us Below you will find information on initial filings required when starting a nonprofit organization in Illinois, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. Form PFR-04 , "Professional Solicitor Compensation Report". Web Site: www.cyberdriveillinois.com Articles of incorporation or trust instrument If the charity is required to file an IRS Form 990, attach a copy of that form to the report also. Debit cards are not recommended as payment for this transaction. Last Updated: May 4, 2023 by the TRUiC Team. After receiving the Certificate of Incorporation and a stamped copy of the Articles of Incorporation from the Secretary of State, the organization must Annual Reports and Filings for the State of Illinois, Illinois Nonprofits Domestic/Foreign Corporation Annual Report.