| Audit Required | YES | If organization's gross contributions (excluding government grants) are more than $500,000 or where the charity prepares an audited financial statement required by a governmental authority or third party. |
|---|---|---|
| Due Date | On or before the date the organization's Form 990 or 990EZ must be filed with the IRS (including any extensions granted by the IRS). | |
| Fee | 10.00 | If gross income is less than $25,000; $25 if $25,000-$49,999; $50 if $50,000-$99,999; $100 if $100,000-$249,999; $150 if $250,000-$499,999; $200 if $500,000-$999,999; $300 if $1,000,000-$1,999,999; $500 if $2,000,000-$4,999,999; $750 if $5,000,000 or more. |
| Financial Report | YES | Either the Form 990 or 990EZ. |
| Important Note | ||
| Annual IRS 990 | YES | |
| Initial Audit | NO | |
| Initial Bylaws | NO | |
| Initial Certificate or Articles Of Incorporation | NO | |
| Make Checks Payable To | State of Hawaii | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 0.00 | |
| Fundraiser Contracts | NO | |
| Governing Law | ||
| Important Note | ||
| Contact | (808) 586-1470 | |
| IRS Determiniation Letter | NO | |
| IRS Form 990 | YES | |
| Mailing Address | State of Hawaii, Department of the Attorney General, Tax Division, 425 Queen Street, Honolulu, HI 96813-2903 | |
| Signature Required | NO | |
| Period Covered | Indefinite. | |
| Renewal Due Date | ||
| Required Signatures | Two. Any authorized officer. | |
| Resident Registered Agent Required | NO | |
| Homepage | hawaii.gov/ag/charities | |